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 - 2004 Page 16
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306. Repayment terms,
Do not include amounts shown on line 2.
are investments made primarily to
7. Interest rate,
Governmental obligations reported on line
accomplish a charitable purpose of the
8. Security provided by the borrower,
10a are those that mature in 1 year or
filing organization rather than to produce
9. Purpose of the loan, and
more. Debt securities of the U.S.
income.
10. Description and fair market value of
Government may be reported as a single
Line 16 — Total assets. All filers must
the consideration furnished by the lender
total rather than itemized. Obligations of
complete line 16 of columns (a), (b), and
(e.g., cash — $1,000; or 100 shares of
state and municipal governments may
(c). These entries represent the totals of
XYZ, Inc., common stock — $9,000).
also be reported as a lump-sum total. Do
lines 1 through 15 of each column.
not combine U.S. Government obligations
However, organizations that have assets
The above detail is not required for
with state and municipal obligations on
of less than $5,000 per books at all times
receivables or travel advances that may
this schedule.
during the year need not complete lines 1
be reported as a single total (see (b)
through 15 of column (c).
Line 11 — Investments — land,
above); however, report and identify
buildings, and equipment. On the
The column (c) amount is also
those totals separately on the attachment.
dashed lines to the left of column (a),
TIP
entered on the entry space for I on
Line 7 — Other notes and loans
enter the year-end book value (cost or
page 1.
receivable. On the dashed lines to the
other basis) and accumulated
left of column (a), enter the combined
Line 17 — Accounts payable and
depreciation of all land, buildings, and
total year-end figures for notes receivable
equipment held for investment purposes,
accrued expenses. Enter the total of
and loans receivable and the allowance
such as rental properties. In columns (a)
accounts payable to suppliers and others
for doubtful accounts.
and accrued expenses, such as salaries
and (b), enter the book value of all land,
Notes receivable. In columns (a), (b),
buildings, and equipment held for
payable, accrued payroll taxes, and
and (c), enter the amount of all notes
interest payable.
investment less accumulated
receivable not listed on line 6 and not
depreciation. In column (c), enter the fair
Line 18 — Grants payable. Enter the
acquired as investments. Attach a
market value of these assets. Attach a
unpaid portion of grants and awards that
schedule similar to the one for line 6. The
schedule listing these investment fixed
the organization has made a commitment
schedule should also identify the
assets held at the end of the year and
to pay other organizations or individuals,
relationship of the borrower to any officer,
showing, for each item or category listed,
whether or not the commitments have
director, trustee, foundation manager, or
the cost or other basis, accumulated
been communicated to the grantees.
other disqualified person.
depreciation, and book value.
Line 19 — Deferred revenue. Include
For a note receivable from any section
Line 12 — Investments — mortgage
revenue that the organization has
501(c)(3) organization, list only the name
loans. Enter the amount of mortgage
received but not yet earned as of the
of the borrower and the balance due on
loans receivable held as investments but
balance sheet date under its method of
the required schedule.
do not include program-related
accounting.
investments (see instructions for line 15).
Loans receivable. In columns (a), (b),
Line 20 — Loans from officers,
and (c), enter the gross amount of loans
Line 13 — Investments — other. Enter
directors, trustees, and other
receivable, minus the allowance for
the amount of all other investment
disqualified persons. Enter the unpaid
doubtful accounts, from the normal
holdings not reported on lines 10 through
balance of loans received from officers,
activities of the filing organization (such
12. Attach a schedule listing and
directors, trustees, and other disqualified
as scholarship loans). An itemized list of
describing each of these investments held
persons. For loans outstanding at the end
these loans is not required but attach a
at the end of the year. Show the book
of the year, attach a schedule that shows
schedule showing the total amount of
value for each and indicate whether the
(for each loan) the name and title of the
each type of outstanding loan. Report
investment is listed at cost or end-of-year
lender and the information listed in items
loans to officers, directors, trustees,
market value. Do not include
2 through 10 of the instructions for line 6
foundation managers, or other
program-related investments (see
on page 15.
disqualified persons on line 6 and loans to
instructions for line 15).
Line 21 — Mortgages and other notes
other employees on line 15.
Line 14 — Land, buildings, and
payable. Enter the amount of mortgages
Line 8 — Inventories for sale or use.
equipment. On the dashed lines to the
and other notes payable at the beginning
Enter the amount of materials, goods, and
left of column (a), enter the year-end book
and end of the year. Attach a schedule
supplies purchased or manufactured by
value (cost or other basis) and
showing, as of the end of the year, the
the organization and held for sale or use
accumulated depreciation of all land,
total amount of all mortgages payable
in some future period.
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
Line 22 — Other liabilities. List and
its charitable activities. Attach a schedule
campaign to be conducted in a future
show the amount of each liability not
listing these fixed assets held at the end
accounting period.
reportable on lines 17 through 21. Attach
of the year and showing the cost or other
Lines 10a, b, and c — Investments —
a separate schedule if more space is
basis, accumulated depreciation, and
government obligations, corporate
needed.
book value of each item or category
stocks and bonds. Enter the book value
Lines 24 Through 30—Net
listed.
(which may be market value) of these
Assets or Fund Balances
investments.
Line 15 — Other assets. List and show
the book value of each category of assets
Attach a schedule that lists each
Organizations that follow SFAS 117. If
not reportable on lines 1 through 14.
security held at the end of the year and
the organization follows SFAS 117, check
Attach a separate schedule if more space
shows whether the security is listed at
the box above line 24. Classify and report
is needed.
cost (including the value recorded at the
net assets in three groups — unrestricted,
time of receipt in the case of donated
One type of asset reportable on line 15
temporarily restricted, and permanently
securities) or end-of-year market value.
is program-related investments. These
restricted — based on the existence or
-16-
Form 990-PF Instructions
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