Instructions For Schedule D (Form 990) - Supplemental Financial Statements

Part VII.

endowment funds. The total of these

be temporary or permanent in nature.

See SFAS 117 (ASC 958-205-45).

three percentages should equal 100%.

Investments—Other

Line 1. For 2011, column (e) can be

Line 3. Report information on

Securities

left blank.

endowment funds not in possession of

Line 1a. Enter the

Complete Part VII if the organization

the organization.

beginning-of-year balances of the

answered “Yes” on Form 990, Part IV,

organization’s endowment funds for

Line 3a(i). Enter “Yes” if any of the

line 11b, or reported an amount in Form

the current year and prior year. The

organization’s endowment funds are in

990, Part X, column (B), line 12, that is

amounts entered should agree with the

the possession of and administered by

5% or more of the total assets reported

organization’s total permanent (true)

unrelated organizations.

on Form 990, Part X, column (B), line

endowment, temporarily restricted

16.

endowment, and quasi-endowment

Line 3a(ii). Enter “Yes” if any of the

Other securities to be reported in this

funds at the beginning of the current

organization’s endowment funds are in

part include closely held stock. They

year and prior year.

the possession of and administered by

also include (1) publicly-traded stock for

Line 1b. Enter the amounts of

related organizations.

which the organization holds 5% or

current year and prior year

more of the outstanding shares of the

Line 3b. All related organizations

contributions to the organization’s

same class, and (2) publicly-traded

endowment funds. These amounts

are required to be reported on

stock in a corporation that comprised

Schedule R. Enter “Yes” on line 3b if

include all donor gifts, grants, and

more than 5% of the organization’s

contributions received, as well as

the organization answered “Yes” to line

total assets at the end of the tax year.

additional funds established by the

3a(ii) and the organization listed all

List each separate class of

organization’s governing board to

related organizations referred to on line

publicly-traded stock held by the

function like an endowment, but that

3a(ii) in Schedule R (Form 990).

organization that meets either of these

can be expended at any time at the

5% ownership tests. Do not include

Line 4. Describe in Part XIV the

discretion of the board.

program-related investments.

intended uses of the organization’s

Line 1c. Enter the current year and

endowment funds.

Column (a). Describe the type of

prior year net amounts of investment

investment. Each class of

earnings, gains, and losses, including

publicly-traded stock for which the

both realized or unrealized amounts.

Part VI. Land, Buildings,

organization holds 5% or more of the

For earnings reported net of transaction

and Equipment

outstanding shares must be listed by

costs, enter the net amount on line 1c.

name and class, including the number

For earnings reported on a gross basis,

Complete Part VI if the organization

of shares held. Also report all

enter the transaction costs on line 1f.

answered “Yes” on Form 990, Part IV,

publicly-traded stock in a corporation

Line 1d. Enter the current year and

line 11a, and reported an amount on

that comprised more than 5% of the

prior year amounts distributed for

Form 990, Part X, line 10a or 10b, or

organization’s total assets at the end

grants or scholarships.

column (B), line 10c. Reporting is

of the tax year.

required if any amount other than zero

Because scholarships represent

Column (b). Enter the book value of

is reported on those lines.

direct aid to individuals, they are

TIP

each investment. The total of column

distinguished from general

(b) must equal the amount reported on

Column (a). Enter the cost or other

programmatic aid referenced in line 1e.

Form 990, Part X, column (B), line 12.

basis of all land, buildings, leasehold

Line 1e. Enter the current year and

improvements, equipment, and other

Column (c). Indicate whether the

prior year amounts distributed for

investment is listed at cost or

fixed assets held for investment

facilities and programs. Amounts on

end-of-year market value. When

purposes, such as rental properties.

this line should include withdrawn

reporting securities at fair market

amounts, and amounts disinvested

Column (b). Enter the cost or other

value, use commonly accepted

from an organization’s

basis of all other land, buildings,

valuation methods.

quasi-endowments to reduce or

leasehold improvements, equipment,

eliminate capital investment.

Part VIII.

and other fixed assets held for other

Line 1f. Enter the current year and

than investment purposes, including

Investments—Program

prior year administrative expenses

any land, buildings, and equipment

charged to the endowment funds.

owned and used by the organization in

These expenses can arise from either

conducting its exempt activities. The

internal or third party sources.

Complete Part VIII if the organization

total amounts reported in columns (a)

answered “Yes” on Form 990, Part IV,

Line 1g. Enter the year-end

and (b) must equal the amount reported

line 11c, and reported an amount on

balances of the organization’s

on Form 990, Part X, line 10a.

Form 990, Part X, column (B), line 13,

endowment funds for the current year

that is 5% or more of the total assets

and prior year. To determine the

Column (c). Enter the accumulated

reported on Form 990, Part X, column

year-end balances, add lines 1a, 1b,

depreciation recorded for the assets

(B), line 16.

and investment earnings on line 1c,

listed in columns (a) and (b). Do not

and subtract line 1c investment losses

enter an amount in column (c) for line

Program-related investments are

and the amounts on lines 1d through 1f.

1a, Land. The total of column (c) must

investments made primarily to

equal the amount reported on Form

Line 2. On lines 2a through 2c, enter

accomplish the organization’s exempt

990, Part X, line 10b.

the estimated percentage of the

purposes rather than to produce

organization’s total endowment funds

income. Examples of program-related

Column (d). Enter the sum of column

at current year’s end (as reported in

investments include student loans and

(a) and column (b) minus column (c).

line 1g, column (a)) held in (a) board

notes receivable from other exempt

The total of column (d) must equal the

designated or quasi-endowment

organizations that obtained the funds to

amount reported on Form 990, Part X,

funds, (b) permanent endowment

pursue the filing organization’s exempt

column (B), line 10c.

funds, or (c) temporarily restricted

function.

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Instructions For Schedule D (Form 990) - Supplemental Financial Statements - 2011 Page 5

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