Exempt Organization Business lncome Tax Return OMB No (and proxy tax under section 6033(e))

Transcription

1 Form 990-T Exempt Organization Business lncome Tax Return OMB No (and proxy tax under section 6033(e)) 2013 For calendar year 2013 or other tax year beginning 7/ , and ending 6/ '.. See separate instruetions. Department of the Treasury.. lnformation about Form 990-T and its instruetions is available at ~en lo Public lnsfiection lor lnternal Revenue Service.. Do not enter SSN numbers on this form as it may be publ ic if you organization is a 501(c). 1 (c3) Organiza ions Only A 0 Cheek box if o eheck box if name changed and see instructions. o Employer identilication number address ehanged (Employees' trust, see B B Exempt under seetion Print FRESNO STATE PROGRAMS FOR CHLDREN NC mstruct10ns.) or 2771 EAST SHAW AVE ~501( e )( 3) Type FRESN0 1 CA E Unrelated business activity codes (See instructions.) 408(e) 220(e) 408A 530(a) 529(a) e Book value of a li assets at F Group exemption number (See instruetions.).. end of year G Cheek organization type.... ~ ~ 501 (e) eorporation O 501 (e) trus! 0401(a) trus! O Other trus! H Desenbe the organtzatton's Qnmary unrelated bustness aettvtty... CHLD DAY CARE SERVCES Duri ng the tax year, was the eorporation a subsidiary in an afftliated group or a parent-subsidiary eontrolled group?. ~ O Yes ~ No lf 'Yes,' enter the name and identifying number of the parent eorporation.. ~ J The books are in eare of.. KATE TUCKNESS Telephone number Part Unrelated Trade or Business lncome (A) lneome (B) Expenses (C) Net 1 a Gross reeeipts or sa les. b Less returns and allowances. e Balanee.. 1 e 2 Cost of goods sold (Sehedule A, line 7)... ' Gross profít. Subtraet li ne 2 from li ne 1 e a Capital gain net ineome (attaeh Form 8949 and Sehedule D).. 4a b Net gain (loss) (Form 4797, Part 11, li ne 17) (attach Form 4797). 4b e Capital loss deduetion for trusts e 5 lneome (loss) from partnerships and S eorporations (attaeh statement) ' '... '... ' ' o Rent ineome (Sehedule C)..... '... '' Unrelated debt-finaneed ineome (Sehedule E) lnterest, annuities, royaltíes, and rents!rom controlled organizations (Schedute Fl 8 9 lnvestment income of a section 501(c)(7), (9), or (17) organization (Sch G) Exploited exempt aetivity ineome (Sehedule ) Advertising ineome (Sehedule J) Other ineome (See instruetions; attaeh sehedule.) Se e Statement Total. Combine lines 3 through o Part 11 Deductions Not Taken Elsewhere (See ínstructíans far límitatians an deductians) (Except far cantnbut1ans, deduct1ans must be d1rectly cannected wtth the unrelated bus1ness mcame.) 14 Compensation of offieers, direetors, and trustees (Sehedule K) Salaries and wages ~~ f-1_5_ "-'1'-3=-=-6-=-0...: Repairs and maintenanee Bad debts ~~ ~~ 18 lnterest (attaeh sehedule) Taxes and ltcenses Charitable eontributions (See instruetions lor limitation rules.) Depreeiation (attaeh Form 4562) Less depreeiation elaimed on Sehedule A and elsewhere on return Depletion Contnbutions to deferred eompensation plans a1 25 Employee benefit programs Exeess exempl expenses (Sehedule 1) Exeess readership eosts (Schedule J) f-=27=-t Other deduetions (attaeh sehedule) $~E;! $:t.;t:te;!me;!at.. 2 f-2-=c8:: =:2'-'7-' 1 -'2=-'3:...,4:=-:-. 29 Total deduetions. Add lines 14 through Unrelated business taxable ineome before net operating loss deduetion. Subtraet line 29 from line 13. ~30:;o-t----~3=--=1~ 1 '-1~ : Net operating loss deduetion (limited to the amount on line 30) Unrelated business taxable ineome before speeifie deduetion. Subtraet line 31 from line f-=32:;o-t-----=3=-=1=- 1 -=- 1 1-= Speeifie deduetion (Generally $1,000, but see lin e 33 instruetions lor exeeptions.) O O O. ~~~------~-'-~~ 34 Unrelated business taxable income. Subtract li ne 33!rom li ne 32. lf li ne 33 is greater than me 32, enter the smaller of zero or li ne O BAA For Paperwork Reduetion Aet Notiee, see instruetions. TEEA0205L Form 990-T (2013) 20 22b 23 24

2 Forrr\ 990-T C2013) FRESNO STATE PROGRAMS FOR CHLDREN NC l Part 111 Tax Computation 35 Organizations Taxable as Corporations. See instructions for tax computation. Controlled group members (sections 1561 and 1563) check here.. O See instructions and: a Enter your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order): <1 > $ < 2 > $ < 3 > l $ b Enter organization's share of: Additional 5 tax (not more than $11,750)... $ Additional 3 tax (not more than $1 00,000) $ e lncome tax on the amount on line ~ 35c 36 Trusts Taxable at Trust Rates. See instructions for tax computation. lncome tax on the amount on line 34 from: O Tax rate schedule or O Schedule D (Form 1041) ~ 36'" ~ 37 Proxy tax. See instructions '..... ' Alternative minimum tax Total. Add lines 37 and 38 to li ne 35c or 36, whichever applies l Part V Tax and Payments 40a Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)... 40a b Other credits (see instructions) b e General business credit. Attach Form 3800 (see instructions) c d Credit for prior year minimum tax (attach Form 8801 or 8827) d e Total credits. Add lines 40a through 40d '.... '.. ' Subtract line 40e from line ' Other taxes. Check if from: D Form Form Form Form 8866 D Other Total tax. Add lines 41 and a Payments: A 2012 overpayment credited to a b 2013 estímated tax payments.... _ b e Tax deposited with Form c d Foreign organizations: Tax paid or withheld at source (see instructions) d e Backup withholding (see instruct1ons) e f Credit for small employer health ínsurance premiums (Attach F orm 8941 )... 44f g Other credits and payments: 0 Form 2439 D Form 4136 OOther Total... ~ 44g 45 Total payments. Add lines 44a through 44g Estimated tax penalty (see instructions). Check if Form 2220 is attached ~ ~ Tax due. lf line 45 is less than the total of lines 43 and 46, enter amount owed ~ Overpayment. lf line 45 is larger than the total of lines 43 and 46, enter amount overpaíd ~ Enter the amount of line 48 you want: Credited to 2014 estimated tax ~ Refunded ~ 49!Part V j Statements Regarding Certain Activities and Other lnformation (see instructions) 1 At any!ime during the 2013 calendar year, did the organ1zation have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? lf YES, the organization may have to file Form TD F , Report of Foreign Bank and Financial Accounts. lf YES, enter the name of the foreign country here.. 2 During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust? lf YES, see instructions for other forms the organization may have to file. 3 Enter the amount of tax-exempt interest received or accrued dunng the tax year.. Schedule A- Cost of Goods Sold. Enter method of 1nventory valuat1on ~ 1 lnventory at beginning of year Purchases Cost of labor a Add1tlonal sectíon 263A costs ~~ ~ b Other costs (att. sch.) Total. Add lines 1 through 4b Sign Here $ o. lnventory at end of year Cost of goods sold. Subtract line 6 from line 5. Enter here and ín Part, li ne a 8 Do the rules of section 263A (with respect to 4b property produced or acquired for resale) apply 5 to the organ ization? e 6 7 Page 2 4,517. 4,517. o Yes Yes No No PnnVType preparer's name Check O if Paid Preparer Fausto Hino self-employed P Use Only Clavís Phone no BAA TEEA0202l 12/23/13 Form 990-T (2013) PTN

3 Form 990-T (2013) FRESNO STATE PROGRAMS FOR CHLDREN, NC Page 3 Schedule C - Rent lncome (From Real Property and Personal Property Leased With Real Property) (see instructions) 1 Description of property 2 Rent received or accrued (a) From personal property (b) From real and personal property (if the percentage of rent for personal (i f the percentage of rent for personal property is more than 10 but not property exceeds 50 or if the rent is more than 50) based on profit or income) Total Total (e) Total income. Add totals of columns 2(a) and 2(b). Enter here and on page 1, Part, line 6, column (A) Schedule E - Unrelated Debt-Fmanced lncome (see mstruct1ons) 2 Gross income from 1 Description of debt-financed property or allocable to debtfinanced property 3(a) Deductions directly connected with the income in columns 2(a) and 2(b) (b) Total deductions. Enter tíere and an page 1, Part, li ne 6, column (8)......,. 3 Deductions directly connected with or allocable to debt-financed property (a) Straight li ne depreciation (attach sch) (b) Other deductions 4 Amount of average 5 Average adjusted basis of 6 Column 4 7 Gross income 8 Allocable deductions acquisition debt on or or allocable to debt-financed divided by reporta ble (column 2 x (column 6 x total of allocable to debt-financed property column 5 column 6) columns 3(a) and 3(b)) property o -o 9 ō Enter here and on page 1, Enter here and on page 1, Part, line 7, column (A). Part, line 7, column (8). Totals Total dividends-received deductions included in column Schedule F - lnterest, Annurt1es, Royalt1es, and Rents From Controlled Orgamzat1ons (see instructions) Exempt Controlled Organizations 1 Name of controlled 2 Employer 3 Net unrelated 4 Total of specified 5 Part of column 4 6 Deductions directly organization identification income (loss) payments made that is included in connected with number (see instructions) the controlling income in column 5 organization's gross income Nonexempt Controlled Organ1zat1ons 7 Taxable lncome 8 Net unrelated 9 Total of specified 1 O Part of column 9 that is 11 Deductions directly income (loss) payments made included in the controlling connected with income (see instructions) organization's gross income in column 10 Totals Add columns 5 and 1 O. Enter here and on page 1, Part, lin e 8, column (A). Add columns 6 and 11. Enter here and on page 1, Part, line 8, column (8). BAA TEEA0203L 1 0/03113 Form 990-T (2013)

4 Forrh 990-T' (2013) FRESNO STATE PROGRAMS FOR CHLDREN, NC Page 4 Schedule G - lnvestment lncome of a Section 501(c7), (9), or (17) Organization (see instructions) 1 Description of income 2 Amount of income 3 Deductions directly connected 4 Set-asides 5 Total deductions and set-asides (column 3 plus column 4) Enter here and on page 1, Part, line 9, column (A). Enter here and on page 1, Part, li ne 9, column (8). Totals '. ''... '... Schedule - Expl01ted Exempt Act1v1ty lncome, Other Than Advert1smg lncome (see 1nstruct1ons) 2 Gross 3 Expenses di rectly 4 Net income (loss) 5 Gross income from 6 Expenses 7 Excess exempt unrelated connected with from unrelated trade activity that is not attributable to expenses (column 6 1 Description of exploited activity business production or business (column unrelated business column 5 minus column 5, but 1ncome from of unrelated 2 minus column 3). income not more than trade or business income lf a gain compute column 4). business columns 5 through 7. Enter here and Enter here and on page 1, on page 1, Part, line 10, Part, line 10, column (A). column (8). Totals Schedule J - Advert1smg lncome (See instructions) Enter here and on page 1, Part l i, me 26.!Part Jlncome From Periodicals Reported on a Consolidated Basis 2 Gross 3 Direct 4 Advertising gain or 5 Circulation 6 Readership 7 Excess readership advertising advertising (loss) (col. 2 minus income costs costs (col 6 minus col 1 Name of periodical income costs col 3). lf a gam, 5, but not more than compuu~t col 5 col 4). throu h 7. Totals (carry to Part 11, line (5)) Part 11 llncome From Periodicals Reported on a Separate Basis (For each periodical listed in Part 11, fil l in columns 2 through 7 on a l1ne-by-llne bas1s.) 1 Name of periodical (5)Totals from Part Totals, Part li (lines 1-5) Schedule K - 2 Gross 3 Direct 4 Advertising gain or 5 Circulation 6 Readership 7 Excess readership advertising advertising (loss) (col. 2 minus income costs costs (col 6 minus col income costs col. 3). lf a gain, 5, but not more than compute cols. 5 col4). throuqh 7. Enter here and Enter here and Enter here and on page 1, an page 1, an page 1, Part, lin e 11, Part, me 11 ' Part 11, line 27. column (A) column (8). Compensat1on of Off1cers, D1rectors, and Trustees (see instructions) 1 Name 2 Title 3 Percent of 4 Compensation attributable time devoted ta unrelated business ta business Total. Enter here and on page 1, Part 11, line BAA TEEA0204 L F orm 990-T (20 13)

5 Form 2220 OMB No Departmen1 of lhe Treasury lnlernal Revenue Servrce Na me Underpayment of Estimated Tax by Corporations ~ Attach to the corporation's tax return. ~ lnformation about Form 2220 and its separate instructions is at Employer identification number FRESNO STATE PROGRAMS FOR CHLDREN, NC Note: Generally, the corporation is not required to file Form 2220 (see Part 11 below for exceptions) because the RS wi/1 figure any penalty owed and bi/1 the corporation. However, the corporation may sti/1 use Form 2220 to figure the penalty. lf so, enter the amount from page 2, line 38 on the estimated tax penalty line of the corporation's income tax retum, but do not attach Form Part 1 Required Annual Payment 1 Total tax (see instructions) , a Personal holding company tax (Schedule PH (Form 1120), li ne 26) included on line '.'.' '.'.. '... ' b Look-back interest included on line 1 under section 460(b) for completed long-term contracts or section 167(g) for depreciation under the income forecast method.... e Credit for federal tax paid on fuels (see instructions) c d Total. Add lines 2a through 2c Subtract line 2d from line 1. lf the result is less than $500, do not complete or file this form. The corporation does not owe the penalty '. ' ' '.... '... '.. ''' '' Enter the tax shown on the corporation's 2012 income tax return (see instructions). Caution: lfthe tax is zero or the tax year was for less than 12 months, sl<ip this line and enter the amount from llne 3 on line Required annual payment. Enter the smaller of line 3 or line 4. lf the corporation is required to skip line 4, enter the amount from line Part 11 Reasons for Filing --: Check the boxes below that app_ly. lf any boxes are checked, the corporation must f1le Form 2220 even 1f 1t does not owe a penalty (see 1nstruct1ons). 6 O The corporation is using the adjusted seasonal installment method. 7 O The corporation is using the annualized income installment method. 8 O The corporation is a 'large corporation' figuring its fi rst required installment based on the prior year's tax. Figuring the Underpayment (a) (b) (e) Part lnstallment due dates. Enter in columns (a) through (d) the 15th day of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th months of the corporation's tax year / 15/13 12/15/13 3/15/14 10 Required installments. lf the box on line 6 and/or line 7 above is checked, enter the amounts from Schedule A, line 38. lf the box on line 8 (but nat 6 or 7) is checked, see instructions far the amounts to enter. lf none of these boxes are checked, enter 25 of line 5 above in each column Estimated tax paid or credited far each period (see instructions). For column (a) only, enter the amount from line 11 on line Complete lines 12 through 18 ofone column before going to the nex t column. 12 Enter amount, if any,!rom line 18 of the preceding column Add lines 11 and ' '... '.. '... ' Add amounts on lines 16 and 17 of the preceding column Subtract line 14!rom line 13. lf zero or less, enter.q o lf the amount on line 15 is zero, subtract line 13 from line 14. Otherwise, enter o. o. 17 Underpayment. lf line 15 is less than or equal to line 1 O, subtract li ne 15 from lin e 1 O. Then go to li ne 12 of the next column. Otherwise, go to line Overpayment. lf lin e 1 O is less than li ne 15, subtract line 10 from line 15. Then go to line 12 of the next column... ' Go to Part Von page 2 to figure the penalty. Do not go to Part V if there are no entries on lin e 17 - no penalty is owed. BAA For Paperwork Reduction Act Notice, see separate instructions. CPCZ0312L 12126/ 13 2a 2b 2d (d) 6/15/ Form 2220 (2013)

6 Form 2220 (2013) FRESNO STATE PROGRAM$ FOR CHLDREN, NC Page 2 Part V Figuring the Penalty (a) (b) (e) (d) 19 Enter the date of payment or the 15th day of the 3rd month after the close of the tax year, whichever is earlier (see instructions). (Form 990-PF and Form 990-T fi/ers: Use 5th month instead of 3rd month.) /21/13 20 from due date of installment on line 9 lo the date shown on line on line 20 after 4/ 15/2013 and before 7/1/ ''.... '.. '. '. '' ' Underpayment on line on line 20 after 6/30/2013 and before 1 0/1/ ' Underpayment on l1ne 17 on line on line 20 after 9/30/2013 and before 1/1/ Underpayment 3. on line on line 20 after 12/31/2013 and before 4/1/ ' ' Underpayment on line on line 20 after 3/31/2014 and before 7/1/ Underpayment on line 29 * on line 20 after 6/30/2014 and before 10/ 1/ '... ' Underpayment on line 31 * on line 20 after 9/30/2014 and before 111 / Underpayment on line 33 * on line 20 after 12/31/2014 and before 2/16/ Underpayment on line 35 * Add lines 22, 24, 26, 28, 30, 32, 34, and J 38 Penalty. Add columns (a) through (d) of line 37. Enter the total here and on Form 1120, line 33; or the comparable line for other income tax returns *Use the penalty interest rate for each calendar quarter, which the RS will determ1ne during the first month in the preceding quarter. These rates are published quarterly in an RS News Release and in a revenue ruling in the lnternal Revenue Bulletin. To obtain this mformation on the lnternet, access the RS webs1te at You can also call lo get interest rate information. CPCZ0312L Form 2220 (2013) O.

7 2013 F ederal Statements Page 1 FRESNO STATE PROGRAMS FOR CHLDREN, NC Statement 1 Form 990-T, Part, Line 12 Other lncome Program Service Revenue ~$ ~62~,~7~4~1~. Total =$======62='=7=4=1=. Statement 2 Form 990-T, Part 11, Line 28 Other Deductions MSCELLANEOUS $ 16. OVERHEAD ALLOCATON , 117. PAYROLL TAES AND BENEFTS SUPPLES TRAVEL UTLTES Total $ 27,234. ===================