Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - Internal Revenue Service - 2010 Page 16
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32Loans receivable. In columns (a),
Line 13. Investments — other. Enter the
secured and unsecured loans (including
advances) to such persons. Disqualified
(b), and (c), enter the gross amount of
amount of all other investment holdings
person is defined in General
loans receivable, minus the allowance for
not reported on lines 10 through 12.
Instruction C.
doubtful accounts, from the normal
Attach a schedule listing and describing
activities of the filing organization (such
each of these investments held at the end
Attached schedules. (a) On the
as scholarship loans). An itemized list of
of the year. Show the book value for each
required schedule, report each loan
these loans is not required, but attach a
and indicate whether the investment is
separately, even if more than one loan
schedule showing the total amount of
listed at cost or end-of-year market value.
was made to the same person or the
each type of outstanding loan. Report
Do not include program-related
same terms apply to all loans made.
loans to officers, directors, trustees,
investments (see instructions for line 15).
Salary advances and other advances
foundation managers, or other
Line 14. Land, buildings, and
for the personal use and benefit of the
disqualified persons on line 6 and loans to
equipment. On the dashed lines to the
recipient and receivables subject to
other employees on line 15.
left of column (a), enter the year-end book
special terms or arising from transactions
Line 8. Inventories for sale or use.
value (cost or other basis) and
not functionally related to the foundation’s
Enter the amount of materials, goods, and
accumulated depreciation of all land,
charitable purposes must be reported as
supplies purchased or manufactured by
buildings, and equipment owned by the
separate loans for each officer, director,
the organization and held for sale or use
organization and not held for investment.
etc.
in some future period.
In columns (a) and (b), enter the book
(b) Receivables that are subject to
value of all land, buildings, and equipment
Line 9. Prepaid expenses and deferred
the same terms and conditions (including
not held for investment less accumulated
charges. Enter the amount of short-term
credit limits and rate of interest) as
depreciation. In column (c), enter the fair
and long-term prepayments of expenses
receivables due from the general public
market value of these assets. Include any
attributable to one or more future
from an activity functionally related to the
property, plant, and equipment owned
accounting periods. Examples include
foundation’s charitable purposes may be
and used by the organization to conduct
prepayments of rent, insurance, and
reported as a single total for all the
its charitable activities. Attach a schedule
pension costs, and expenses incurred in
officers, directors, etc. Travel advances
listing these fixed assets held at the end
connection with a solicitation campaign to
made for official business of the
of the year and showing the cost or other
be conducted in a future accounting
organization may also be reported as a
basis, accumulated depreciation, and
period.
single total.
book value of each item or category
Lines 10a, b, and c. Investments —
listed.
For each outstanding loan or other
government obligations, corporate
receivable that must be reported
Line 15. Other assets. List and show
stocks and bonds. Enter the book
separately, the attached schedule should
the book value of each category of assets
value (which may be market value) of
show the following information (preferably
not reportable on lines 1 through 14.
these investments.
using columns):
Attach a separate schedule if more space
Attach a schedule that lists each
is needed.
1. Borrower’s name and title,
security held at the end of the year and
2. Original amount,
One type of asset reportable on line 15
shows whether the security is listed at
3. Balance due,
is program-related investments. These
cost (including the value recorded at the
4. Date of note,
are investments made primarily to
time of receipt in the case of donated
5. Maturity date,
accomplish a charitable purpose of the
securities) or end-of-year market value.
6. Repayment terms,
filing organization with no significant
Do not include amounts shown on line 2.
7. Interest rate,
purpose to produce income.
Governmental obligations reported on line
8. Security provided by the borrower,
10a are those that mature in 1 year or
Line 16. Total assets. All filers must
9. Purpose of the loan, and
more. Debt securities of the U.S.
complete line 16 of columns (a), (b), and
10. Description and fair market value of
Government may be reported as a single
(c). These entries represent the totals of
the consideration furnished by the lender
total rather than itemized. Obligations of
lines 1 through 15 of each column.
(for example, cash — $1,000; or 100
state and municipal governments may
However, foundations that have assets of
shares of XYZ, Inc., common stock —
also be reported as a lump-sum total. Do
less than $5,000 per books at all times
$9,000).
not combine U.S. Government obligations
during the year need not complete lines 1
with state and municipal obligations on
through 15 of column (c).
The above detail is not required for
this schedule.
receivables or travel advances that may
The column (c) amount is also
Line 11. Investments — land, buildings,
be reported as a single total (see (b)
entered on the entry space for I in
TIP
and equipment. On the dashed lines to
above); however, report and identify
the Entity section on page 1.
the left of column (a), enter the year-end
those totals separately on the attachment.
book value (cost or other basis) and
Line 17. Accounts payable and
Line 7. Other notes and loans
accumulated depreciation of all land,
accrued expenses. Enter the total of
receivable. On the dashed lines to the
buildings, and equipment held for
accounts payable to suppliers and others
left of column (a), enter the combined
investment purposes, such as rental
and accrued expenses, such as salaries
total year-end figures for notes receivable
properties. In columns (a) and (b), enter
payable, accrued payroll taxes, and
and loans receivable and the allowance
the book value of all land, buildings, and
interest payable.
for doubtful accounts.
equipment held for investment less
Line 18. Grants payable. Enter the
Notes receivable. In columns (a),
accumulated depreciation. In column (c),
unpaid portion of grants and awards the
(b), and (c), enter the amount of all notes
enter the fair market value of these
organization has made a commitment to
receivable not listed on line 6 and not
assets. Attach a schedule listing these
pay other organizations or individuals,
acquired as investments. Attach a
investment fixed assets held at the end of
whether or not the commitments have
schedule similar to the one for line 6. The
the year and showing, for each item or
been communicated to the grantees.
schedule should also identify the
category listed, the cost or other basis,
relationship of the borrower to any officer,
Line 19. Deferred revenue. Include
accumulated depreciation, and book
director, trustee, foundation manager, or
revenue that the organization has
value.
other disqualified person.
received but not yet earned as of the
Line 12. Investments — mortgage
balance sheet date under its method of
For a note receivable from any section
loans. Enter the amount of mortgage
accounting.
501(c)(3) organization, list only the name
loans receivable held as investments but
of the borrower and the balance due on
do not include program-related
Line 20. Loans from officers, directors,
the required schedule.
investments (see instructions for line 15).
trustees, and other disqualified
-16-
Form 990-PF Instructions
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