Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2001 Page 16
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30foundation managers, or other
program-related investments (see
2 through 10 of the instructions for line 6
disqualified persons on line 6 and loans to
instructions for line 15).
on page 15.
other employees on line 15.
Line 21 — Mortgages and other notes
Line 14 — Land, buildings, and
Line 8 — Inventories for sale or use.
payable. Enter the amount of mortgages
equipment. On the dashed lines to the
Enter the amount of materials, goods, and
and other notes payable at the beginning
left of column (a), enter the year-end book
supplies purchased or manufactured by
and end of the year. Attach a schedule
value (cost or other basis) and
the organization and held for sale or use
showing, as of the end of the year, the
accumulated depreciation of all land,
in some future period.
total amount of all mortgages payable
buildings, and equipment owned by the
and, for each nonmortgage note payable,
organization and not held for investment.
Line 9 — Prepaid expenses and
the name of the lender and the other
In columns (a) and (b), enter the book
deferred charges. Enter the amount of
information specified in items 2 through
value of all land, buildings, and equipment
short-term and long-term prepayments of
10 of the instructions for line 6. The
not held for investment less accumulated
expenses attributable to one or more
schedule should also identify the
depreciation. In column (c), enter the fair
future accounting periods. Examples
relationship of the lender to any officer,
market value of these assets. Include any
include prepayments of rent, insurance,
director, trustee, foundation manager, or
property, plant, and equipment owned
and pension costs, and expenses
other disqualified person.
and used by the organization to conduct
incurred in connection with a solicitation
its charitable activities. Attach a schedule
campaign to be conducted in a future
Line 22 — Other liabilities. List and
listing these fixed assets held at the end
accounting period.
show the amount of each liability not
of the year and showing the cost or other
reportable on lines 17 through 21. Attach
Lines 10a, b, and c — Investments —
basis, accumulated depreciation, and
a separate schedule if more space is
government obligations, corporate
book value of each item or category
needed.
stocks and bonds. Enter the book value
listed.
(which may be market value) of these
Lines 24 Through 30—Net
investments.
Line 15 — Other assets. List and show
Assets or Fund Balances
the book value of each category of assets
Attach a schedule that lists each
The Financial Accounting Standards
not reportable on lines 1 through 14.
security held at the end of the year and
Board issued Statement of Financial
Attach a separate schedule if more space
shows whether the security is listed at
Accounting Standards (SFAS) 117,
is needed.
cost (including the value recorded at the
Financial Statements of Not-for-Profit
time of receipt in the case of donated
One type of asset reportable on line 15
Organizations. SFAS 117 provides
securities) or end-of-year market value.
is program-related investments. These
standards for external financial
Do not include amounts shown on line 2.
are investments made primarily to
statements certified by an independent
Governmental obligations reported on line
accomplish a charitable purpose of the
accountant for certain types of nonprofit
10a are those that mature in 1 year or
filing organization rather than to produce
organizations including private
more. Debt securities of the U.S.
income.
foundations.
Government may be reported as a single
Line 16 — Total assets. All filers must
While some states may require
total rather than itemized. Obligations of
complete line 16 of columns (a), (b), and
reporting in accordance with SFAS 117
state and municipal governments may
(c). These entries represent the totals of
(see General Instruction F), the IRS does
also be reported as a lump-sum total. Do
lines 1 through 15 of each column.
not. However, a Form 990-PF return
not combine U.S. Government obligations
However, organizations that have assets
prepared in accordance with SFAS 117
with state and municipal obligations on
of less than $5,000 per books at all times
will be acceptable to the IRS.
this schedule.
during the year need not complete lines 1
Organizations that follow SFAS 117. If
Line 11 — Investments — land,
through 15 of column (c).
the organization follows SFAS 117, check
buildings, and equipment. On the
The column (c) amount is also
the box above line 24. Classify and report
dashed lines to the left of column (a),
TIP
entered on the entry space for I on
net assets in three groups — unrestricted,
enter the year-end book value (cost or
page 1.
temporarily restricted, and permanently
other basis) and accumulated
restricted — based on the existence or
depreciation of all land, buildings, and
Line 17 — Accounts payable and
absence of donor-imposed restrictions
equipment held for investment purposes,
accrued expenses. Enter the total of
and the nature of those restrictions. Show
such as rental properties. In columns (a)
accounts payable to suppliers and others
the sum of the three classes of net assets
and (b), enter the book value of all land,
and accrued expenses, such as salaries
on line 30. On line 31, add the amounts
buildings, and equipment held for
payable, accrued payroll taxes, and
on lines 23 and 30 to show total liabilities
investment less accumulated
interest payable.
and net assets. This figure should be the
depreciation. In column (c), enter the fair
Line 18 — Grants payable. Enter the
same as the figure for Total assets on
market value of these assets. Attach a
unpaid portion of grants and awards that
line 16.
schedule listing these investment fixed
the organization has made a commitment
assets held at the end of the year and
Line 24 — Unrestricted. Enter the
to pay other organizations or individuals,
showing, for each item or category listed,
balances per books of the unrestricted
whether or not the commitments have
the cost or other basis, accumulated
class of net assets. Unrestricted net
been communicated to the grantees.
depreciation, and book value.
assets are neither permanently restricted
Line 19 — Deferred revenue. Include
nor temporarily restricted by
Line 12 — Investments — mortgage
revenue that the organization has
donor-imposed stipulations. All funds
loans. Enter the amount of mortgage
received but not yet earned as of the
loans receivable held as investments but
without donor-imposed restrictions must
balance sheet date under its method of
be classified as unrestricted, regardless
do not include program-related
accounting.
of the existence of any board
investments (see instructions for line 15).
designations or appropriations.
Line 13 — Investments — other. Enter
Line 20 — Loans from officers,
the amount of all other investment
directors, trustees, and other
Line 25 — Temporarily restricted. Enter
holdings not reported on lines 10 through
disqualified persons. Enter the unpaid
the balances per books of the temporarily
12. Attach a schedule listing and
balance of loans received from officers,
restricted class of net assets. Donors’
describing each of these investments held
directors, trustees, and other disqualified
temporary restrictions may require that
at the end of the year. Show the book
persons. For loans outstanding at the end
resources be used in a later period or
value for each and indicate whether the
of the year, attach a schedule that shows
after a specified date (time restrictions),
investment is listed at cost or end-of-year
(for each loan) the name and title of the
or that resources be used for a specified
market value. Do not include
lender and the information listed in items
purpose (purpose restrictions), or both.
-16-
Form 990-PF Instructions
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