message from the executive director - …...income taxes. the gift will also satisfy the required...

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VOL. 20, NO. 5 “Shepherding the Hesitant” DECEMBER 2007 MISSION STATEMENT Providing family oriented Christian homes for adults who have developmental disabilities, on a working ranch. The heavens are telling the glory of God. Psalm 19:1 You will see a picture in this newsletter of a pole barn under construction. This will be our new lambing barn that we proposed at our annual fundraising dinner a year ago. At that event an auction raised the match to a $7,500 grant from PP&L. A couple of months ago we reached the funding goal to buy the pole building and additional materials to complete the electrical construction, build a warming room and do the site preparations. This may seem like a long time to do a building project that funding was started for over a year ago; it has been our practice to not start a project until it was paid for. Yes, this means learning patience but it also means Special K Ranch has had very little debt besides the initial property purchase. This past year we had a need for household transportation so at our fundraising dinner in April we had another auction with a goal of purchasing a new van that would accommodate eight or more passengers. We fell short of being able to buy a new van but we were able to upgrade two of our resident home mini vans and a third van was donated that meets a household need for eight passengers. I share these examples to assure donors that gifts given toward a specific appeal or given with a restricted intent may be held for awhile or the goal may have to be altered a little but they are always used consistent with the appeal or as intended by the donor. In June of 2000 Special K Ranch incorporated the Special K Ranch Foundation; it is a 501(c)(3) supporting foundation with the sole purpose of supporting the operations and needs of Special K Ranch. This past year the Foundation board revised its investment policy and after interviewing several investment management groups chose to invest the unrestricted portion of the endowment with Smith Barney and the restricted portion (which includes a number of gift annuities) with First Interstate Financial Services. The Foundation Board also voted this year to begin making a 1.25% quarterly distribution of the market value of the Foundation assets to SKR operating expenses. This will amount to more than $50,000 this year. It is the goal of the Foundation to grow the endowment to one day make up the short fall between fees and production income and the total cost of program operations. I would like to share three ideas for yearend giving: First, this is the last year to take advantage of the IRA charitable tax benefit. If you are 70 1/2 years of age you can make a gift to SKR Foundation of up to $100,000 without triggering federal income taxes. The gift will also satisfy the required minimum distributions for the year and you can take a tax deduction for the amount of the gift. Secondly, if you are a Montana resident you can make a planned gift to the SKR Foundation permanent endowment and receive a state tax credit of 40% of the gift up to $10,000; or if a business 20% of an outright gift up to $10,000. Thirdly, for someone planning to make a gift of appreciated stock this should be done by the 20th of December. It takes time to make these transfers during this very busy time of year. Transfers can be made directly to Special K Ranch Foundation Endowment, using Smith Barney DTC transfer #0418. (Call 406-322-5520 for the SKRF account #) MESSAGE FROM THE EXECUTIVE DIRECTOR Rejoice in his Blessings

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Page 1: MESSAGE FROM THE EXECUTIVE DIRECTOR - …...income taxes. The gift will also satisfy the required minimum distributions for the year and you can take a tax deduction for the amount

VOL. 20, NO. 5 “Shepherding the Hesitant” DECEMBER 2007

MISSION STATEMENTProviding family oriented Christian homes for adults who have developmental disabilities, on a working ranch.

The heavens are telling the glory of God. Psalm 19:1

You will see a picture in this newsletter of a pole barn under construction. This will be our new lambing barn that we proposed at our annual fundraising dinner a year ago. At that event an auction raised the match to a $7,500 grant from PP&L. A couple of months ago we reached the funding goal to buy the pole building and additional materials to complete the electrical construction, build a warming

room and do the site preparations. This may seem like a long time to do a building project that funding was started for over a year ago; it has been our practice to not start a project until it was paid for. Yes, this means learning patience but it also means Special K Ranch has had very little debt besides the initial property purchase.

This past year we had a need for household transportation so at our fundraising dinner in April we had another auction with a goal of purchasing a new van that would accommodate eight or more passengers. We fell short of being able to buy a new van but we were able to upgrade two of our resident home mini vans and a third van was donated that meets a household need for eight passengers.

I share these examples to assure donors that gifts given toward a specific appeal or given with a restricted intent may be held for awhile or the goal may have to be altered a little but they are always used consistent with the appeal or as intended by the donor.

In June of 2000 Special K Ranch incorporated the Special K Ranch Foundation; it is a 501(c)(3) supporting foundation with the sole purpose of supporting the operations and needs of Special K Ranch. This past year the Foundation board revised its investment policy and after interviewing several investment management groups chose to invest the unrestricted portion of the endowment with Smith Barney and the restricted portion (which includes a number of gift annuities) with First Interstate

Financial Services.The Foundation Board also voted this year to begin

making a 1.25% quarterly distribution of the market value of the Foundation assets to SKR operating expenses. This will amount to more than $50,000 this year. It is the goal of the Foundation to grow the endowment to one day make up the short fall between fees and production income and the total cost of program operations.

I would like to share three ideas for yearend giving: First, this is the last year to take advantage of the IRA charitable tax benefit. If you are 70 1/2 years of age you can make a gift to SKR Foundation of up to $100,000 without triggering federal income taxes. The gift will also satisfy the required minimum distributions for the year and you can take a tax deduction for the amount of the gift.

Secondly, if you are a Montana resident you can make a planned gift to the SKR Foundation permanent endowment and receive a state tax credit of 40% of the gift up to $10,000; or if a business 20% of an outright gift up to $10,000.

Thirdly, for someone planning to make a gift of appreciated stock this should be done by the 20th of December. It takes time to make these transfers during this very busy time of year. Transfers can be

made directly to Special K Ranch Foundation Endowment, using Smith Barney DTC transfer #0418. (Call 406-322-5520 for the SKRF account #)

MESSAGE FROM THE EXECUTIVE DIRECTOR

Rejoice in his

Blessings

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PRESIDENTDarrell E. Ehrlick

CPAAnderson Zurmuehlen & Co

TREASURERRoger HuebnerTax Partner CPAEide Bailly LLP

SECRETARYRoger A. Lee

V.P. of InvestmentsSmith Barney

VICE PRESIDENTScott Johnson

Vice-president Agri-Business Div.

First Interstate Bank

Curt CottonStockman BankPenny Doak

BankerUS Bank

Brent JohnsonBusiness Management

Allan KarellAttorney

Crowley Law FirmK. Dean Frank

Farmers InsuranceJulie LovellNews Anchor

KTVQ-TVDouglas Miller

RetiredWhitewood Transportation

Christine Simonsen-OrmsSales & Marketing

Blue Cross & Blue ShieldJim Tarr

Product RepLumber Yard Supply

Don HavigSelf-employed

SPECIAL K RANCHBOARD OF DIRECTORS

PRESIDENTButch BratskyStockman Bank

VICE PRESIDENTScott Johnson

Vice-president Agri-Business Div.

First Interstate Bank

TREASURERK. Dean Frank

Farmers Insurance

SECRETARYJulie LovellNews Anchor

KTVQ-TV

Jim HelgesonJDH Financial Services

Douglas MillerRetired

Whitewood Transportation

SPECIAL K RANCHFOUNDATION DIRECTORS

GREAT TAX OPPORTUNITIES

AT YEAR END• A gift of appreciated stock to Special K Ranch can save you tax on the gains and give you a deduction on the total value of the stock.

• If you are over the age of 59 1/2, you may want to consider gifts using assets from an Individual Retirement Account (IRA) or similar deferred tax saving plan.

• If you are at least 70 1/2, donate directly from your IRA to Special K Ranch Foundation without penalty or tax, and help satisfy your required minimum distribution for 2007.

• A Charitable Gift Annuity (CGA) makes it possible for you to receive high returns on an asset for the rest of your life and ultimately the ministry of Special K Ranch.

• If you are a resident of Montana, a gift given in the form of a planned gift to the Special K Ranch endowment gives you tax saving, a Montana State tax credit, and depending on the gift instrument, an income for life.

We would be happy to provide you with specific information regarding these and other tax saving opportunities. Call our office to make an appointment with Joe Burst, 406 322-5520.

The ranch Aktion Club has been busy this past year. Activities included making cards for the Beartooth Nursing Home, handing out Kiwanis Peanuts at Walmart and selling concessions at the Billings Village Golden K Kiwanis Travel and Adventure series. Selling concessions allows the residents to keep the proceeds from concession sales to use for Aktion Club service projects plus visit with all that attend the show. If you are looking for an enjoyable night out, consider taking in one of the Travelogues. The shows consist of digital films and live narration. All films are shown at Lewis and Clark Middle School auditorium and begin at 7:30 p.m. Family tickets for the series are $35 and series tickets for single adults are $25. Admission to individual shows is $5. Tickets can be purchased at the door, from a club member or by calling 656-5635.

• Jan. 17, 2008: “Egypt - Footsteps of Moses,” narrated by Dennis Burkhart.

• Feb. 14, 2008: “Blazing Paddles,” narrated by Gray Warriner.

• March 13, 2008: “Hawaii - the Pacific Paradise,” narrated by John Wilson.

• April 17, 2008: “Venture to Alaska,” narrated by Dale Johnson

This summer we received a much needed donation of various shop and woodworking tools in memory of Peter Guthridge by his wife Frances. If you have seen our ranch video, you may remember Peter talking about how beneficial the ranch has been for their daughter Kiele. Thank You Frances for your generous gifts to the ranch.

Tim Potts trying out some

of the handtools

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JOE BURST,

DEVELOPMENT

DIRECTOR“Every Chr istmas it’s the

same: I always end up playing a shepherd.”

Ok, I’m giving away my age by referring to this line by a character

in the TV show A Charlie Brown Christmas. As the kids are working on their school play Shermy makes this statement when he learns the role he has been given.

The role of the shepherds during the birth of Jesus is of great importance but I can see how Shermy would express his grief in being cast for this role if we don’t take time to recognize the importance of the shepherd.

In a ministerial sense the shepherd’s role is to tend to the human flock. A shepherd should understand the needs of those for whom they are responsible. Shepherds are vigilant and reliable. They realize their obligation and commitment to the well being of those entrusted to their care. Shepherds are very dependable. They engender a feeling of comfort and stability to those within their charge. Shepherds typically are empathic, caring, understanding, practical and realistic. Sorry I don’t know who wrote these traits but I feel they do give an accurate picture of a shepherd when compared to the Shepherds at Special K Ranch.

At Special K, I consider our shepherds to be the House Parents and Vocational Advisors. They definitely exhibit the traits that I just described.

These members of our Ranch Family are a large part of what makes Special K so special. Like a typical family, they are constantly giving care and guidance to our residents 24 hours a day seven days a week. They do get two weekends off a month at which time we depend

on a small number of relief staff to fill in during this time. Unlike a typical family, each one provides this care to 4 people with special needs.

We are very fortunate to have such dedicated staff but why do they do it? It is certainly not for the money. I think that the reason we have such fine people is because they have found rewards beyond money by fulfilling our mission “shepherding the hesitant”.

I am not one of the shepherds, my role is that of fundraiser aka friendship maker. My job is pretty much 8-5 Monday through Friday but during our annual trip to Special Olympics, I get to be at least a part time shepherd. By playing this role I get a taste of why these people are so important to our mission. Taking 23 residents to Helena for 3 days of basketball, swimming, meals and a dance requires detailed planning and a full time commitment of all of our advisors. It was a great time but to be honest, it wore me out but also made me appreciate our dedicated staff even more for being the shepherds of our flock twenty-four hours a day seven days a week.

I look forward to this time of year giving us a chance to celebrate the reason for the season and the time to get together with friends and family. It is also a great time for the residents and staff at the ranch. It’s the only month where work slows down allowing all of our residents’ time to visit their relatives for the holidays and give staff a little more free time for theirs.

Thank You staff for all you do and Thank You to all of our supporters for allowing us to continue the mission of Special K Ranch.

Merry Christmas,

Joe BurstDevelopment Director

A will is the simplest form of a planned gift and it affords everyone the opportunity to help others and have a living legacy. Consider naming Special K Ranch in your will for a percentage, a specific amount, or as the sole benefactor. Special K Ranch could also be named as beneficiary of a life insurance policy, your tax-deferred IRA or other retirement plan. The blessings you have received will continue to bless and help others. (Check with your attorney for the proper legal forms and wording.)

YOUR WILLA Way To Help Others

EMPLOYER MATCHING FUNDS“I believe in the work that Special K Ranch does but graduating from school recently, and beginning my career, it’s hard to give to the ranch at a level that I would like to give at this time. Fortunately my employer has a matching program. I decided that I can give $9.00 per paycheck without causing a strain to my budget and with my employer matching it by the end of the year the ranch will receive $486.00 in my name. I am grateful to my employer for allowing me this opportunity to contribute in this way. I encourage anyone that would like to give to the ranch to check and see if their employer has such a program in place. Together we can all make a difference in the lives of those with disabilities”. Scott BurstDoes your employer match charitable contributions? Please ask

and help us double the value of your gift. May you rejoice and be glad in this holy happy season

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Special K Ranch Open House a huge success

Special thanks to the Long Time Lonesome Dogs for providing the entertainment, Joe Hayes for auctioneering, the Al Bedoo Shrine Clowns, Thrivent for Lutherans, our horse and buggy friends and those that donated items for our auction. The weather was perfect and everyone had a great time. Thank You to all who donated their time, auction items and friendship to the Ranch.

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MARK YOUR

CALENDARSPlease Mark your calendars and plan to attend our Annual Dinner Thursday April 24, 2008 at the Holiday Inn Convention Center. The planning committee is already hard at work making sure that this event is the biggest and best ever. This includes hiring professionals for our sound system. If you’d like to host a table, donate an auction item or help sponsor the event, please call us at 322-5520 for more information.

After nearly 22 years of providing meaningful work and meaningful lives to our residents of Special K Ranch we have had to reevaluate

certain things we do as our residents enter into their Golden Years. As mentioned in previous newsletters, we ar looking at housing concerns,

diet and work activities. The opportunities in working in agriculture have been invaluable, but as you know can also be very demanding. We are now facing a time when the colder climates and physical requirements

of farm and ranch work are too challenging for some of our residents. In order to do what is best for these few, we need to find meaningful work that can be done indoors at the ranch. With this in mind we are asking you to think about your place of employment or that of your friends

where some type of work can be performed by our ranchers. Work could consist of labeling, filling orders, shredding or collating materials. If you

have something like this available or other ideas that may work, please call Mike Oberg Program Director 322-5520

or [email protected] to discuss what could be the perfect partnership.

HOW DO MOM’S KNOW:How do moms know what to do?Where do they learn patience and TLC?The wonder and magic of love was sentfrom above.She always knew the right thing to do.

How do moms knowwhat to do?How to fix apple pie and fix abroken arm, stay at home, and makecookies.Watch your eyes light up.

How do moms know?What makes you smile?What’s in style?

How do moms know the right thing to say?She never raised her voice.She loved to cook and made it so easy.

By Laurie Bogrett a tribute to her mom

Most Americans Not Aware of Advantages of Giving Securities courtesy of the Association of Fundraising Professionals†

(Nov. 12, 2007) A new report shows that American donors could realize $4.5 billion in additional tax savings if they gave appreciated securities instead of cash, but most are not aware of the tax advantages. According to Smart Giving: Maximizing Your Charitable Dollars Through Donations of Appreciated Stocks and Mutual Funds, published by Fidelity Investments, almost three-quarters of all contributions made by individuals in 2004 were in the form of cash. However, a random sample of 50,000 Fidelity customer households with at least $25,000 in securities found that 90 percent of them could have donated $10,000 entirely in securities with long-term appreciation. Those households would have realized an additional $449 in federal tax savings above and beyond the tax savings made from just making the contribution. In addition, there could have been additional savings from state and local taxes since donating appreciated securities may help avoid them as well. If you would like more information on how this can benefit you and Special K please contact Joe Burst at 671-9635 or [email protected]. We would be pleased to provide you or your attorney, accountant or tax advisor with additional information and assistance. You should contact your own professional tax advisor to learn how this general information relates to your individual circumstances.

May the Christmas season fill your home with joy,

your heart with love and your life with laughter.

May the Joy and Peace of Christmas be with you nowand throughout the New Year.

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EXPECTATIONS -

OR A DAY IN MY BRAIN!In the morning, O LORD, you hear my

voice;in the morning I lay my requests before you and wait in expectation. - Psalms 5:3

What a wonderful thing God did for us when he gave us the Bible. He knew that the

only way he could expect us to live according to his will was to give us direction and guidance. The Bible surely gives us the direction and the guidance I think comes from our Priests and Pastors. So why then is there conflict and misunderstanding in my day to day life? Should I not have certain expectations? Am I not affording the people I work with the same tools to do their job that God has given me? After all, we have a policy and procedure manual to help give us direction. Surely they have taken the time to read it. Ok, but what about the guidance?

For lack of guidance a nation falls, but many advisers make victory sure. - Proverbs 11:14

Have you ever noticed that when you are pointing your finger at someone there are three pointing back at you? Ouch! I have great advisers, my executive director, the board of directors, our policy and procedures manual, and let’s not forget the Bible. So it appears that there is a lack of guidance on my part. I wonder if the Chicago Bears will make the playoffs. Just because they have 4 wins and 6 losses doesn’t mean it couldn’t happen. OK, I digress, sorry for that, but after all it is a day in my brain. I find that most of the time confusion has a direct correlation to a lack of communication which in turn has a direct bearing on the amount of conflict in my life. If I have

Contact Joe Burst at 671-9635 or [email protected] if your club, church or organization would like a presentation on

Special K Ranch and/or have a tour of the Ranch.

expectations that those around me should always be trying to improve the lifestyle of the residents at Special K Ranch, it falls on me to educate and give them the tools to be able to do so. Just because we have been doing ok doesn’t mean there isn’t a better way to help them overcome challenges in there life. It is kind of like when Jesus came and died on the cross for our sins. He provided us with a new way to heaven and a means to a personal relationship with God. Now the Pharisees were not pleased with this, they were pretty comfortable with the way it had always been. I am sure glad God saw the need to change and gave us his only Son. He has also seen the need for change at Special K Ranch. He has given us new staff with new ideas to educate ourselves with proven methods of helping the developmentally disabled overcome some of their shortcomings. We owe it to our Residents and to those of you who have been supporting this program and its vision.

“A new command I give you: Love one another. As I have loved you, so you must love one another. By this all men will know that you are my disciples, if you love one another.” John 13:34-35

I hope you survived your journey through my brain. The good news is you won’t have to experience it again until the next newsletter. Oh! By the way, have I told you how much I love my job?

Buy the way, Have I told you how much I love my job? (Just praying & watching) Mike

Merry Christmas and Happy New Year

May Blessings Shine upon You

Thank You to Ted Lovec and St. Lukes Episcopal Church for answering our request for folding chairs. They donated 100 chairs and a holding rack which we will use for our various events such as parties and open house. The staff is very appreciative of this gift which will make our large outings so much easier.

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SPECIAL OLYMPICS IN HELENAThank you to the Helena Costco and Northwest Energy for hosting a dinner for the residents and special thanks to the Billings Breakfast Exchange Club for a grant to purchase new uniforms and warmups.

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P.O. Box 479Columbus, MT 59019

406-322-5520

www.specialkranch.comE-mail: [email protected]

Non-Profit OrganizationU.S. Postage

PAIDBillings, MTPermit No. 1

RETURN SERVICE REQUESTED

Tell your friends about our website at www.specialkranch.com

CONSIDERA GIFT

Hardwood scrap lumber (oak, walnut, cherry) for craft projects

New or good used passenger van

Feed ,Grain, and Hay

Gated irrigation pipe

Livestock, calves, and sheep

Hand Tools

Tractor 60 horse or larger

Various building materials

These are some items SKR could use.

If you have any of these items that you would be willing to donate,

please give us a call at 406-322-5520.

A BIG THANK YOU TO LIVESTOCK DONORS

Who bought and donated livestock from the county fairs and the NILE. Also to those who donated from their own herds.

Livestock Donations:NILE Jr Fed Sale Of Champions CROWLEY LAW FIRM FIRST INTERSTATE BANK WILSON FAMILY RANCHES JUDITH WALLINDER ROGER DANIEL INSURANCE HOLGATE CLUB LAMBS ARVIN & DONNA ARVIN

From Fairs CROWLEY, HAUGHEY, HANSON AGRI-NEWS AIR CONTROL CO. AVANTA CREDIT UNION BEARTOOTH ELECTRIC BEARTOOTH FORD BISON PORTABLE BLDGS. BROOKSTONE MONUMENT C & D WAREHOUSE CLOCKTOWER INN ELLIS CATTLE CO ENTENMANN, RICK FIRST INTERSTATE BANK FIRST INTERSTATE BANK FRED’S QUALITY MEATS FRIENDSHIP VET SERVICES HANSEN, ROBERT HAVIG, DON HAVIG, RAY & AGNES

Calves from Ranchers CHUCK REID PAUL DESCHEEMAEKER HERB & LAVONNE SACKMAN KENNETH LILES KALFER RANCH CHERRY CREEK RANCH KOUNTZ RANCH BURNT LEATHER RANCH

HOINESS LABAR JOLIET MINI STORAGE KLESSENS, DEBLAUREL FORDLEBSACK, DUANELITHIA DODGEMANDEVILLE AGENCYMCGARVEY FEED & GRAINMCGARVEY TRUCKINGMILLIGAN IGAMONTANA LIMESTONEMONTANA MOTOR REPAIRNELSON, DANNORTHERN AG NETWORKOKRAGLY CATTLE COPOPELKA, BOB & JAMIEPURCELL WILDLIFE ARTISTRYRANCH, SWITCHBACKRANCH, WILSON ANGUS

RED LODGE BEVERAGERED LODGE COUNTRYROHRER, DEREKSHIPTON BIG RSILVER STRIKESOBRERO, TONYSTEAMBOAT RANCHSTILLWATER MINING COSUMNER REALTYTHOMAS SHOWSTHOMPSON, TYTOWN & COUNTRY SUPPLYWALLINDER, JUDITHWARREN TRANSPORTWESTERN RANCH SUPPLYYELLOWSTONE BANK LAURELYELLOWSTONE BEAN COMPANYZIEGLER, ZIGGY & STELLA

Special K Ranch participating in theBillings Christmas Parade.