In this Issue:
One Family’s Simple View on Philanthropy |How the W.O.L.F. Sanctuary Gives Wolf Dogs a Second Chance | Poudre River Improvement Fund | A Regional Approach to Northern Colorado’s Housing Challenge | Welcoming our Newest Team Members| Introducing the Newest Board Members | Recent Grants for Ecosystem Restoration | Join us for a Cheers to Change Event | Community Proclamations | A Tradition of Impact – Provided By First Western Trust | Spark Donor Education Series | Join a President’s Lunch and Learn | A Message from Poudre Fire Authority | PA Corner: One Big Beautiful Bill Act
A Blessing and Responsibility to Give: One Family’s Simple View on Philanthropy
The greatest legacy that Enid P. Miller and Alvin L. Miller left their sons, Rex and Bruce Miller, was a foundation in faith and a sense of duty to help others in need or less fortunate.
Enid Elliot was born on the Pawnee Grasslands of eastern Colorado in 1921 to homesteaders. The family’s dream of a prosperous life of farming was marred by the death of Enid’s father when she was seven years old and then completely broken by the struggles the Dust Bowl and Great Depression caused a single mother with no financial means of support other than government relief and the charity of others. Enid, her brother, and her mother moved to Ault, Colorado, where Enid went to high school and met her future husband.
Alvin Miller was born a couple of years earlier than Enid on a farm outside of Kersey, Colorado. Despite the efforts of Alvin’s family, the stock market crash and the Great Depression resulted in them losing the farm. When Alvin was 17 years old, he was seriously injured in a car accident. The family turned this tragic event into a positive one when they used the accident settlement money to purchase PUC permits, which allowed them to secure routes to drive and haul milk to markets in Larimer County, Colorado. These PUC permits helped the family get back on their feet, and while their business opportunity did not last, a timely sale of the permits provided the financial stepping-stone for the family’s foray into the construction business.
Alvin and Enid were married in October 1940. Alvin was later drafted into the army and stationed in the Philippines, where he served as a radio operator. Later, he was sent to Japan as part of the post-war occupation, and while there, became acquainted with a Japanese family in need. Understanding that he was able to provide a helping hand, Alvin began to assist them financially. After Alvin returned home, Enid and Alvin continued to provide financial support to the Japanese family while it was needed.
Upon his return home at the end of his military obligation, Alvin and Enid started their family and set down roots in Fort Collins. They operated several family businesses, including Miller Brothers Construction Company (with Alvin’s brother, Carl) and the Elliott Miller Construction Company (with Enid’s brother, John). They also became long-term members of the First Baptist Church in Fort Collins, where they had a strong presence.
The Millers’ strong faith helped guide them in raising their children and in choosing their philanthropic efforts. Rex recalls his parents being very genuine, humble people.
“When they started making money, they didn’t spend it on fancy cars, but they donated it to people who needed it more,” said Rex.
For Alvin and Enid, both of whom had endured hardships in their childhoods, their lifelong charitable giving was focused on the vulnerable and those without opportunity, including children’s organizations and orphanages. They also regularly donated to organizations that provided aid in foreign countries, with an emphasis on organizations that offered a “hand up” to individuals, such as providing them with education or skills that would benefit them long-term.
After Alvin and Enid died, Rex continued in his parents’ footsteps, giving to similar organizations and having the same outlook on giving to provide opportunities. Rex’s parents instilled the belief in him that if we have the opportunity to, we have the obligation to give and help those who need it most.
“Probably the best thing that ever happened to me was being born into the family I was born into,” said Rex. In honor of his parents, Rex established the Miller Family Fund at the NoCo Foundation to continue his family’s legacy of giving. Rex also started supporting organizations that work with animals, adding to the already long list of organizations the family has historically supported.
While Rex has generously given back to our community and other communities, he is as humble about his legacy as his parents were. Just a simple family with good values, understanding the obligation to give when you can.
“I think my parents would tell you the same thing—they were blessed to have the journey they did,” said Rex. “They came back from nothing, they did rather well, but they would tell you it’s not about them. They were incredibly fortunate and blessed to live the life they did.”
Guardians of the Wild: How the W.O.L.F. Sanctuary Gives Wolf Dogs a Second Chance
Thirty years ago, the W.O.L.F. (Wolves Offered Life & Friendship) Sanctuary was created by a couple who were taking in captive-born wolf dogs.
“Wolf dogs are very misunderstood. They are not companion animals nor wild animals. So there’s really no place for these guys to go,” said Laura Davis, the Senior Director of Operations at W.O.L.F.
Since its start, the sanctuary has expanded and moved from Rist Canyon to a larger site in Red Feather. They house 25 wolf dogs, all with different percentages of wolf in their DNA. The new location includes 17 habitats, which are enclosed areas where the wolf dogs live either with a companion or solo. During the NoCo Foundation’s recent staff volunteer day, we helped build a shelter in one of these habitats for Jacob and Ember. Building shelters in all 17 habitats is one of the big projects W.O.L.F. is currently working on, hoping to complete the final 10 shelters by winter, providing all of the animals with quality protection from the elements.
W.O.L.F.’s mission to enhance the lives of captive-born wolves and wolf dogs is carried out through three primary efforts: sanctuary, rescue, and education.
Sanctuary
W.O.L.F. rescues and introduces captive-born wolf dogs to their sanctuary, where they will be cared for and live for the rest of their lives. They will never get adopted out or be used for mating.
Rescue
Not only does W.O.L.F. take in some of the animals and provide them with the care they need, but they also participate in a nationwide rescue network. Through this, they work to help place some of these animals in homes that are better equipped to handle them with the right education or by finding out if they are actually part wolf through testing and getting that label removed if they aren’t. W.O.L.F. will also help find other sanctuaries or places that can protect them.
Education
Educating the public about wolf dogs is an important part of the W.O.L.F. mission. They go to schools, senior centers, and do tabling events to educate people on the plight of these animals and what it takes to actually care for a wolf dog.
“Everyone thinks it’s cool to get an animal that’s half wolf until they get an animal that’s half wolf, and they don’t understand the behavior that they’re inheriting,” said Laura.
Through the three pillars of their mission, in 2024, W.O.L.F., with the help of the rescue network, assisted in saving 168 wolf dogs.
Like so many other nonprofits, funding is the biggest challenge that W.O.L.F. faces. They don’t qualify for many grants due to the unique nature of their animals—not quite pets, not quite wildlife. They rely solely on private donations.
“I just hope that people understand how important donating is,” said Laura. “And there’s more than one way to donate. It’s not always monetary. Sometimes it’s those in-kind hours, or ‘hey, I don’t need this piece of equipment anymore, maybe they can use it.’ Those things matter, and we’re so grateful to what people are willing to donate and give.”
While every penny and piece of equipment counts, donations are not the only way our community can support W.O.L.F.; volunteering plays an important role in keeping them operating.
“Our volunteers are everything to us,” said Laura. “They are the glue that holds us together. They work side by side with us up there, feeding and watering and taking care of the animals, and their dedication is amazing.”
W.O.L.F. currently has about 50 people on their volunteer roster, but only about 10 of those are regular volunteers. During our time volunteering at the W.O.L.F. Sanctuary, it was clear just how much each of these wolf dogs is loved and cared for.
Learn more about the W.O.L.F Sanctuary and ways to get involved. They share many different ways that you can help support their work and their organization. As a reminder, the nonprofit sector is dealing with tough times, and any bit of support you can offer matters more than you may think.
About the Poudre River Improvement Fund
In February 2025, Northern Water and the nonprofit group Save the Poudre reached a settlement to the Northern Integrated Supply Project (NISP) lawsuit challenging the federal permit issued for NISP (Glade and Galeton reservoirs and associated infrastructure). Over the next 20 years, $100 million will be contributed by project participants into the Poudre River Improvement Fund at the NoCo Foundation. The money will support projects and initiatives that improve the river for recreational uses, wildlife, water quality, and more from just east of the entrance to Poudre Canyon to the confluence with the South Platte River east of Greeley. The NoCo Foundation’s role is to steward the funds and convene the committee that will recommend how the funds will support the Cache la Poudre River.
A Regional Approach to Northern Colorado’s Housing Challenge
In February 2024, the NoCo Foundation released Northern Colorado Intersections: Pursuing Regional Well-Being, highlighting key regional challenges—chief among them, housing affordability.
Rapid population growth, rising costs, and regulatory hurdles have made attainable housing scarce, leaving many low- and middle-income households burdened or priced out. For those experiencing homelessness, access to stable housing remains difficult.
To help address this, the NoCo Foundation is joining a growing network of regional partners working toward coordinated, long-term housing solutions that support economic vitality and prevent displacement across Northern Colorado.
New Investment in Regional Housing Strategy
The NoCo Foundation is launching the NoCo Housing Initiative with a $5 million initial investment to drive solutions across the housing spectrum—from homelessness to homeownership.
This investment, funded by reallocating existing assets and fundholder grants, will support:
- Donor-directed grants
- Down payment assistance fund
- Impact investing fund for new housing construction and preservation
- Dedicated staff (See the new staff announcements below!)
You can learn more about the NoCo Housing Initiative and how you can help support our neighbors!
New Faces, Bright Futures: Welcoming our Newest Team Members
The NoCo Foundation recently welcomed Katie Hayhurst and Brooke Cunningham to our team.
Katie, a recent graduate from the University of Puget Sound, is our new Donor Support and Database Coordinator. She will be supporting the Philanthropy team by coordinating high-quality, strategic, and customized interactions with donors that foster long-term engagement. Katie will also be working with the entire staff to provide support and seamless service delivery for donors and fundholders.
Brooke is our new Regional Housing Officer and will manage housing-focused initiatives that align with the NoCo Foundation’s community impact goals and strategies. She earned a business degree from Colorado State University and spent the first eight years of her career in marketing and event planning. She then found her passion in serving the nonprofit community. Brooke has worked in housing since 2018, making her a perfect fit for this role!
Next time you stop by the Foundation, be sure to say hi to our newest staff!
Introducing the Newest NoCo Foundation Board of Trustees Members
We are excited to welcome four new members to the NoCo Foundation board!
Brad Wind, Jay Dokter, Kirby Hazelton, and Mike White are officially part of the NoCo Foundation. We are honored to have these incredible leaders on our board and look forward to seeing the impact they will help us create in the region.
However, welcoming new board members means we have to say goodbye to some other board members. Cecil Gutierrez, Denise Juliana, and Charlie Bouchard’s terms have come to an end. But they aren’t going far! They are joining other committees with the NoCo Foundation, continuing to help us make an impact and support our communities.
With these board changes, we also have some new roles to announce. Nick Roe is the new chair, Jim Hendrix is treasurer, and Nicole Staudinger is secretary.
Join us in welcoming the new board members and thanking those transitioning off our board!

Brad Wind

Jay Dokter

Kirby Hazelton

Mike White
Supporting Disaster Recovery: Recent Grants for Ecosystem Restoration
Over the last 20 years, the NoCo Foundation has jumped into action when our Northern Colorado community needed philanthropic support for a swift response and distribution of vital resources. We established the Northern Colorado Disaster Recovery Fund in 2024, in response to the Alexander Mountain Fire, but this fund will be used to meet the immediate and long-term relief and recovery needs for the people and places affected following future environmental or man-made disaster in Northern Colorado.
Thanks to generous community donations, we’ve invested in long-term needs from the Alexander and Cameron Peak fires, which will help with ecosystem restoration and mitigation of impact from future disasters.
Recent Grants for Ecosystem Restoration:
Coalition for the Poudre River Watershed
Granted $140,000 for Cameron Peak Fire restoration efforts including:
- Project management and coordination with key partners like the USFS, City of Greeley, and private landowners
- Design, permitting, and construction materials for stream restoration projects
- Tree planting in partnership with Larimer County Conservation Corps
Big Thompson Watershed Coalition
Granted $98,000 to support restoration activities for the Cameron Peak Fire, including:
- Aerial mulching to reduce erosion and protect water quality
- In-stream and riparian restoration to slow runoff, capture sediment, and stabilize streambanks
- Reforestation in high-burn areas to support long-term forest recovery and watershed health
Serve 6.8
Serve 6.8 provided local logistical support to Team Rubicon, a national volunteer disaster response organization, to clear debris in the Storm Mountain burn scar resulting from Alexander Mountain Fire. Volunteers cleared hazard trees and debris, to help homeowners rebuild and / or mitigate fire impacts.
We are grateful to be able to provide grant funding toward this long-term ecosystem restoration. Thank you to everyone who has donated to the Northern Colorado Disaster Recovery Fund.
Raise a Glass, Make an Impact: Join us for a Cheers to Change Event
To celebrate the NoCo Foundation’s 50th Anniversary, we’ve partnered with breweries in four of our communities for the Cheers to Change campaign—a fun way to bring people together and give back.
Through the Cheers to Change campaign, these breweries are brewing a Cheers to Change beer at different points in the summer. With each purchase of a Cheers to Change beer, $1 will go back to that community’s Community Fund at the NoCo Foundation. That $1 will be doubled through a behind-the-scenes match and make its way back into the community to create positive impact!
We’ve already hosted events at Verboten (Loveland) and Horse & Dragon (Fort Collins), and we’re not done yet! Join us at:
- Avant Garde Aleworks (Estes Park) – August 8, 3:00–5:00 p.m.
- City Star Brewing (Berthoud) – August 29, 4:00–6:00 p.m.
Come raise a glass and help make a difference in your community!
Community Proclamations
To commemorate the NoCo Foundation’s 50th anniversary and to recognize the vital role of generosity in our region, the communities of Berthoud, Estes Park, Fort Collins, Loveland, and Sterling declared 2025 as the Year of Philanthropy through proclamation. These proclamations recognize the NoCo Foundation and its partners’ enduring commitment to the community. Each city’s celebration reflects the impact of philanthropy locally and regionally, and we are grateful for the support and recognition as the NoCo Foundation celebrates this special milestone.
A Tradition of Impact: The History and Meaning of the Community Legacy Award – Provided by First Western Trust
At First Western Trust, legacy is more than a reflection of the past—it’s a vision for the future. For Jim Sprout, former Chairman of First Western Trust, legacy has always been a guiding principle. It’s the thread that ties together generations, shaping how we live, lead, and give.
Legacy, in its truest form, is not defined solely by financial wealth. While it may include thoughtful estate plans, charitable giving, or the stewardship of a family business, it is ultimately about something deeper. It’s found in the values we uphold, the relationships we cultivate, and the impact we leave on the people and communities we care about.
As Churchill once said, “We make a living by what we get; we make a life by what we give.” At First Western, we see generosity as an essential expression of legacy—offering time, talents, and resources to support the causes and communities that matter most. This belief inspired the creation of the Community Legacy Award in 2014, a collaboration between Jim Sprout, First Western Trust, and the NoCo Foundation.
The Community Legacy Award honors families in Northern Colorado who have embraced philanthropy as a cornerstone of their legacy. These families lead with intention—sharing their success, engaging future generations, and modeling what it means to give with both purpose and heart. The inaugural recipients, Mike Dellenbach and family, set a powerful precedent. Since then, many more have followed, each demonstrating that the most meaningful legacies are built not only through success, but through service.
At First Western, we believe legacy is a gift—one that transcends generations. It is present in how we lead our businesses, how we care for our families, and how we contribute to the communities we call home. Through the Community Legacy Award and our broader philanthropic partnerships, we are proud to walk alongside families as they shape legacies that inspire, endure, and reflect the very best of who they are.
The Community Legacy Award Recipients:
- Mike Dellenbach and Family -2014
- The VanAlsburg and Clay Family – 2015
- The Markley Family – 2016
- The Houska Family – 2017
- The Schrader Family – 2018
- The Gallegos Family – 2019
- Larry and Kay Edwards- 2022
- The Dohn Family – 2023
- The Sethre and Jorgensen Families -2024
Spark Donor Education Series – Planning Today for Tomorrow’s Impact
August is National Make a Will Month! At the NoCo Foundation, we are here to inspire generosity today and help you shape a legacy that lasts.
We will be hosting a Virtual Program, featuring local estate planning attorney Lisa Larsen of Fischer, Brown, Bartlett, Larsen & Irby, PC, that will focus on estate planning and how planned gifts can be a powerful way to support the causes you care about, now and for generations to come.
What You’ll Learn:
- Why a Will Matters: Understand the importance of having a will, with key insights and a look at the probate process.
- Real Stories, Real Impact: Hear inspiring examples of how individuals have included charitable giving in their estate plans and the tools they used to do it.
- Planned Giving in Action: Learn how planned gifts, like bequests, beneficiary designations, and charitable trusts, can align your values with your legacy.
- How We Can Help: Discover how NoCo Foundation can support you and your professional advisors in building a meaningful, lasting giving plan.
Spark Donor Education Series
Planning Today for Tomorrow’s Impact
Wednesday, August 13, 2025
12:00 – 1:00 p.m.
Whether you’re starting to think about your legacy or looking to refine your plans, this session will provide practical guidance and inspiration to help you move forward with confidence.
Can’t attend live? RSVP anyway and let us know—you’ll receive a recording of the session.
Get to Know the NoCo Foundation at a President’s Lunch and Learn
Recently, the NoCo Foundation has started hosting President’s Lunch and Learns at our office to help community leaders, donors, nonprofit organizations, and other members of our community learn more about our work and how we can provide support to the region.
These sessions have been well-received, offering fresh insights even to those familiar with our work.
We have a couple of upcoming President’s Lunch and Learns on the following dates: November 5, 2025, January 15, 2026, and March 12, 2026. If you would like to join and learn more about the NoCo Foundation, be sure to register here! Space is limited.
A Message from Poudre Fire Authority
Becoming a HEARTSafe Community means establishing proactive steps to protect residents from sudden cardiac arrest. Poudre Fire Authority is currently working to make Fort Collins a HEARTSafe Community. To earn the HEARTSafe distinction, communities work toward three key goals: Widespread CPR Training, Accessible AEDs, and Advanced Resuscitation Protocols. To date, over 600 communities, including the City of Loveland, have earned this distinction. To learn more about how you or your organization can get involved, scan the QR code or click here!
One Big Beautiful Bill Act: Three Insights for Philanthropy
The One Big Beautiful Bill Act was signed into law by President Trump on July 4, 2025, after the House of Representatives approved the Senate’s changes to H.R. 1, which passed the House by a narrow margin in May.
The OBBBA, with nearly 900 pages of provisions, reshapes policy across major sectors of the U.S. economy. Included in the OBBBA are several provisions that impact philanthropy. Three major takeaways are of particular importance as the NoCo Foundation helps donors, fundholders, and nonprofits—as well as attorneys, CPAs, and financial advisors—navigate charitable planning opportunities over the months and years ahead.
(Notably, the OBBBA omits several provisions that appeared in previous versions of the legislation, such as a proposed increase to the net investment income tax on private foundations.)
Insight #1: Standard deduction goes higher
What’s in the OBBBA?
The new law makes permanent the standard deduction increases under the Tax Cuts and Jobs Act of 2017 (TCJA), increasing the standard deduction for 2025 to $15,750 for single filers and $31,500 to taxpayers who are married and filing jointly. The new law also expands the “bonus” deduction for taxpayers 65 and older through 2028.
What’s more, under the new law, individuals who itemize may take charitable deductions only to the extent that the charitable deductions exceed 0.5% of adjusted gross income. Furthermore, taxpayers in the top bracket can only claim a 35 percent tax deduction for charitable gifts instead of the full 37 percent that would otherwise apply to their income tax rate. Note also that the final bill extended the 60% of adjusted gross income contribution limitation for cash gifts made to certain qualifying nonprofits.
What does this mean for charitable giving?
With even fewer taxpayers eligible to itemize, and deductions capped for high-income earners, we’re likely to see a continuation of the chilling effect on charitable giving that occurred in the wake of the TCJA.
What can you do?
If you regularly support nonprofit organizations, it’s important to continue to do so, whether or not you’re benefiting from a tax deduction. Our community needs you, now more than ever. If you’re an attorney, CPA, or financial advisor who works with charitable clients, remember that people do not give to charity solely to secure a tax deduction. Keep in mind that many other factors motivate charitable giving, and philanthropy is an important priority for many families. (This article in the Stanford Social Innovation Review has stood the test of time.)
Insight #2: Deduction for non-itemizers
What’s in the OBBA?
The new law includes a provision, effective after 2025, allowing non-itemizers to take a charitable deduction of $1,000 for single filers and $2,000 for taxpayers who are married and filing jointly. As has been the case in the past, gifts to donor advised funds are not eligible. Unlike a previous (but smaller) similar provision, though, this law is not set to sunset.
What does this mean for charitable giving?
After the TCJA went into effect, households that itemize deductions dropped to under 10%. Parallel to this trend, the number of U.S. adults who give to charity in any given year has dropped over the last 20 years from nearly two-thirds to less than half, according to some studies. Against this backdrop, the OBBBA’s deduction for non-itemizers has the potential to re-motivate charitable giving among a significant number of households.
What can you do?
For everyone, now is the time to take a serious look at your charitable giving plans to support the causes you care about over the years ahead, especially if you are early in your career and not yet itemizing deductions. If you’ve already established a fund or you’re working with the NoCo Foundation in another way, please reach out to learn how we can help you make the most of the new tax laws, and even get your children and grandchildren involved. If you’re a nonprofit, now is the time to attract and engage brand new donors. And if you’re an attorney, CPA, or financial advisor, make sure you talk about charitable giving with your clients who don’t itemize; a $1000 or $2000 deduction could be just the motivation they need to begin a journey of philanthropy.
Insight#3: No sunsetting estate tax exemption
What’s in the OBBBA?
For affluent taxpayers updating financial and estate plans, and for the attorneys, CPAs, and wealth managers advising them, the last couple of years have been a roller coaster because of the looming possibility that the TCJA’s increase to the estate tax exemption would sunset at the end of 2025. Finally, there is clarity: Under the OBBBA, the sunset will not happen. The new law makes permanent the increase in the unified credit and generation-skipping transfer tax exemption threshold. The 2025 exemption is $13.99 million for single filers and $27.98 million for married filing jointly. In 2026, these numbers increase to $15 million and $30 million, respectively.
What does this mean for charitable giving?
Purely estate tax-based incentives to give to charity continue to apply only to the ultra-wealthy, likely resulting in a continuation of the taxpayer behavior triggered by the TCJA. In other words, most people will give to charity during their lifetimes and in their estates for reasons other than a tax deduction.
What can you do?
There is no guarantee that the estate tax exemption will stay high forever. As families work with their tax and estate planning advisors, many are viewing the next two years as an important window to plan ahead. The upshot of the new law is that high net-worth taxpayers now have more time to thoughtfully consider estate planning strategies, including charitable giving. For nonprofit organizations, this means continuing to focus on long-term planned giving strategies is wise.
The bill brings meaningful changes to charitable deductions and tax strategy, making thoughtful planning more important than ever.
What the OBBBA Means for Your Clients
- Renewed Importance of Strategic Giving Vehicles
While the bill doesn’t introduce new tools, existing vehicles, like Donor Advised Funds (DAFs), charitable trusts, and legacy funds, are now more essential in navigating the new charitable deduction landscape.
Example: Bunching contributions into a DAF can help clients exceed the new 0.5% AGI floor for itemized charitable deductions.
- No Changes to Qualified Charitable Distributions (QCDs)
Rules for IRA-based giving remain unchanged. Clients aged 70½ and older can still distribute up to $100,000 annually directly to qualified nonprofit organizations, tax-free.
We can help coordinate QCD gifts and maximize community impact.
- New Tax Planning Opportunities for All Givers
The OBBBA introduces:
- A universal charitable deduction ($1,000 single / $2,000 joint) for non-itemizers
- A 0.5% AGI floor for itemizers, shifting how and when clients give
- An emphasis on charitable timing to align with broader tax strategies
These provisions present new planning conversations and tools for you and your clients.
This newsletter is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.
Why Professional Advisors Partner with the NoCo Foundation?
We work alongside you — not in place of you — to support your clients’ charitable goals.
We offer deep local expertise, back-office support, and personalized service that elevates your client relationships.
- Custom giving solutions including DAFs, field of interest funds, and legacy gifts, scholarship funds, and complex giving solutions
- Efficient charitable administration — we handle the compliance and paperwork
- Community impact insight — help your clients see their giving in action
- Non-sales approach — we exist to grow generosity, not compete for assets
Let’s Connect. We’d love to meet with you (or your firm) to explore how we can support your philanthropic advising.
Contact:
Scott Hapner – Philanthropic Advisor
(970) 488-1975
scott@nocofoundation.org
https://nocofoundation.org/advisors/