NPR FOUNDATION 2013 FORM 990-T EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN PUBLIC INSPECTION COPY FISCAL YEAR ENDED 09/30/2014

Transcription

1 NPR FOUNDATON 2013 FORM 990-T EXEMPT ORGANZATON BUSNESS NCOME TAX RETURN PUBLC NSPECTON COPY FSCAL YEAR ENDED 09/30/2014

2 Exept Organization Business ncoe Tax Return OMB No For 990-T (and proxy tax under section 6033(e)) Departent of the Treasury nternal Revenue Service A Check box if address changed For calendar year 2013 or other tax year beginning 10/01, 2013, and ending 09/30, See separate instructions. nforation about For 990-T and its instructions is available at Do not enter SSN nubers on this for as it ay be ade public if your organization is a 501(c). Nae of organization ( Check box if nae changed and see instructions.) D À¾µ Open to Public nspection for 501(c) Organizations Only Eployer identification nuber (Eployees' trust, see instructions.) B Exept under section NPR FOUNDATON X 501( C )( 3 ) Print Nuber, street, and roo or suite no. f a P.O. box, see instructions or 408(e) 220(e) E Type 408A 530(a) 1111 NORTH CAPTOL STREET, NE 529(a) C Book value of all assets at end of year F City or town, state or province, country, and ZP or foreign postal code Group exeption nuber (See instructions.) Unrelated business activity codes (See instructions.) G Check organization type 501(c) corporation 501(c) trust 401(a) trust Other trust H Describe the organization's priary unrelated business activity. During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? Yes No f "Yes," enter the nae and identifying nuber of the parent corporation. J The books are in care of Telephone nuber Part Unrelated Trade or Business ncoe (A) ncoe (B) Expenses (C) Net 1a Gross receipts or sales b Less returns and allowances c Balance 1c 2 Cost of goods sold (Schedule A, line 7) 2 3 4a b c Gross profit. Subtract line 2 fro line 1c Capital gain net incoe (attach For 8949 and Schedule D) Net gain (loss) (For 4797, Part, line 17) (attach For 4797) Capital loss deduction for trusts ncoe (loss) fro partnerships and S corporations (attach stateent) Rent incoe (Schedule C) Unrelated debt-financed incoe (Schedule E) nterest, annuities, royalties, and rents fro controlled organizations (Schedule F) nvestent incoe of a section 501(c)(7), (9), or (17) organization (Schedule G) Exploited exept activity incoe (Schedule ) Advertising incoe (Schedule J) Other incoe (See instructions; attach schedule.) 13 Total. Cobine lines 3 through 12 Part ,510,000. X WASHNGTON, DC NVESTMENTS N PARTNERSHPS 3 4a 4b 4c NATONAL PUBLC RADO, NC , ,246. Deductions Not Taken Elsewhere (See instructions for liitations on deductions.) (Except for contributions, deductions ust be directly connected with the unrelated business incoe.) Copensation of officers, directors, and trustees (Schedule K) Salaries and wages Repairs and aintenance Bad debts nterest (attach schedule) Taxes and licenses Charitable contributions (See instructions for liitation rules.) Depreciation (attach For 4562) 21 Less depreciation claied on Schedule A and elsewhere on return 22a Depletion Contributions to deferred copensation plans Eployee benefit progras Excess exept expenses (Schedule ) Excess readership costs (Schedule J) Other deductions (attach schedule) Total deductions. Add lines 14 through 28 Unrelated business taxable incoe before net operating loss deduction. Subtract line 29 fro line 13 Net operating loss deduction (liited to the aount on line 30) Unrelated business taxable incoe before specific deduction. Subtract line 31 fro line 30 Specific deduction (Generally $1,000, but see line 33 instructions for exceptions.) Unrelated business taxable incoe. Subtract line 33 fro line 32. f line 33 is greater than line 32, enter the saller of zero or line , , , ,437. JSA For Paperwork Reduction Act Notice, see instructions. For 990-T (2013) 3E b X 5,299. 8, , , , ,

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5 NPR FOUNDATON For 990-T (2013) Page 3 Schedule C - Rent ncoe (Fro Real Property and Personal Property Leased With Real Property) (see instructions) 1. Description of property (a) Fro personal property (if the percentage of rent for personal property is ore than 10% but not ore than 50%) 2. Rent received or accrued (b) Fro real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or incoe) 3(a) Deductions directly connected with the incoe in coluns 2(a) and 2(b) (attach schedule) Total Total (c) Total incoe. Add totals of coluns 2(a) and 2(b). Enter here and on page 1, Part, line 6, colun (A) Schedule E - Unrelated Debt-Financed ncoe (see instructions) 1. Description of debt-financed property 4. Aount of average acquisition debt on or allocable to debt-financed property (attach schedule) 5. Average adjusted basis of or allocable to debt-financed property (attach schedule) 2. Gross incoe fro or allocable to debt-financed property 6. Colun 4 divided by colun 5 % % % % (b) Total deductions. Enter here and on page 1, Part, line 6, colun (B) 3. Deductions directly connected with or allocable to debt-financed property (a) Straight line depreciation (attach schedule) 7. Gross incoe reportable (colun 2 x colun 6) Enter here and on page 1, Part, line 7, colun (A). Totals Total dividends-received deductions included in colun 8 Schedule F - nterest, Annuities, Royalties, and Rents Fro Controlled Organizations (see instructions) Exept Controlled Organizations 1. Nae of controlled organization 2. Eployer identification nuber 3. Net unrelated incoe (loss) (see instructions) 4. Total of specified payents ade 5. Part of colun 4 that is included in the controlling organization's gross incoe (b) Other deductions (attach schedule) 8. Allocable deductions (colun 6 x total of coluns 3(a) and 3(b)) Enter here and on page 1, Part, line 7, colun (B). 6. Deductions directly connected with incoe in colun 5 Nonexept Controlled Organizations 7. Taxable ncoe 8. Net unrelated incoe (loss) (see instructions) 9. Total of specified payents ade Totals JSA 10. Part of colun 9 that is included in the controlling organization's gross incoe Add coluns 5 and 10. Enter here and on page 1, Part, line 8, colun (A). 11. Deductions directly connected with incoe in colun 10 Add coluns 6 and 11. Enter here and on page 1, Part, line 8, colun (B). For 990-T (2013) 3E

6 For 990-T (2013) Page 4 Schedule G - nvestent ncoe of a Section 501(c)(7), (9), or (17) Organization (see instructions) 3. Deductions 5. Total deductions 4. Set-asides 1. Description of incoe 2. Aount of incoe directly connected and set-asides (col. 3 (attach schedule) (attach schedule) plus col. 4) Totals Enter here and on page 1, Part, line 9, colun (A). Schedule - Exploited Exept Activity ncoe, Other Than Advertising ncoe (see instructions) 1. Description of exploited activity Totals NPR FOUNDATON Gross unrelated business incoe fro trade or business Enter here and on page 1, Part, line 10, col. (A). 3. Expenses directly connected with production of unrelated business incoe Enter here and on page 1, Part, line 10, col. (B). 4. Net incoe (loss) fro unrelated trade or business (colun 2 inus colun 3). f a gain, copute cols. 5 through 7. Schedule J - Advertising ncoe (see instructions) ncoe Fro Periodicals Reported on a Consolidated Basis Part 5. Gross incoe fro activity that is not unrelated business incoe 6. Expenses attributable to colun 5 Enter here and on page 1, Part, line 9, colun (B). 7. Excess exept expenses (colun 6 inus colun 5, but not ore than colun 4). Enter here and on page 1, Part, line Nae of periodical 2. Gross advertising incoe 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 inus col. 3). f a gain, copute cols. 5 through Circulation incoe 6. Readership costs 7. Excess readership costs (colun 6 inus colun 5, but not ore than colun 4). Totals (carry to Part, line (5)) Part ncoe Fro Periodicals Reported on a Separate Basis (For each periodical listed in Part, fill in coluns 2 through 7 on a line-by-line basis.) 1. Nae of periodical 2. Gross advertising incoe 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 inus col. 3). f a gain, copute cols. 5 through Circulation incoe 6. Readership costs 7. Excess readership costs (colun 6 inus colun 5, but not ore than colun 4). Totals fro Part Totals, Part (lines 1-5) Enter here and on page 1, Part, line 11, col. (A). Enter here and on page 1, Part line 11, col. (B). Schedule K - Copensation of Officers, Directors, and Trustees (see instructions) 1. Nae 2. Title 3. Percent of tie devoted to business % % % Total. Enter here and on page 1, Part, line 14 % JSA Enter here and on page 1, Part, line Copensation attributable to unrelated business For 990-T (2013) 3E

7 SCHEDULE D (For 1120) Departent of the Treasury nternal Revenue Service Nae Capital Gains and Losses OMB No Attach to For 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-C-DSC, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-RET, 1120-RC, 1120-SF, or certain Fors 990-T. nforation about Schedule D (For 1120) and its separate instructions is at À¾µ Eployer identification nuber NPR FOUNDATON Part Short-Ter Capital Gains and Losses - Assets Held One Year or Less See instructions for how to figure the aounts to enter on the lines below. This for ay be easier to coplete if you round off cents to whole dollars. 1a Totals for all short-ter transactions reported on For 1099-B for which basis was reported to the RS and for which you have no adjustents (see instructions). However, if you choose to report all these transactions on For 8949, leave this line blank and go to line 1b 1b Totals for all transactions reported on For(s) 8949 with Box A checked 2 Totals for all transactions reported on For(s) 8949 with Box B checked 3 Totals for all transactions reported on For(s) 8949 with Box C checked (d) Proceeds (sales price) Short-ter capital gain fro installent sales fro For 6252, line 26 or 37 Short-ter capital gain or (loss) fro like-kind exchanges fro For 8824 Unused capital loss carryover (attach coputation) (e) Cost (or other basis) 7 Net short-ter capital gain or (loss). Cobine lines 1a through 6 in colun h Part Long-Ter Capital Gains and Losses - Assets Held More Than One Year See instructions for how to figure the aounts to enter on the lines below. This for ay be easier to coplete if you round off cents to whole dollars. 8a Totals for all long-ter transactions reported on For 1099-B for which basis was reported to the RS and for which you have no adjustents (see instructions). However, if you choose to report all these transactions on For 8949, (g) Adjustents to gain or loss fro For(s) 8949, Part, line 2, colun (g) (d) Proceeds (sales price) (e) Cost (or other basis) (g) Adjustents to gain or loss fro For(s) 8949, Part, line 2, colun (g) leave this line blank and go to line 8b 8b Totals for all transactions reported on For(s) 8949 with Box D checked 9 Totals for all transactions reported on For(s) 8949 with Box E checked 10 Totals for all transactions reported on For(s) 8949 with Box F checked 11 Enter gain fro For 4797, line 7 or 9 12 Long-ter capital gain fro installent sales fro For 6252, line 26 or Long-ter capital gain or (loss) fro like-kind exchanges fro For Capital gain distributions (see instructions) 15 Net long-ter capital gain or (loss). Cobine lines 8a through 14 in colun h Part Suary of Parts and Enter excess of net short-ter capital gain (line 7) over net long-ter capital loss (line 15) Net capital gain. Enter excess of net long-ter capital gain (line 15) over net short-ter capital loss (line 7) Add lines 16 and 17. Enter here and on For 1120, page 1, line 8, or the proper line on other returns (h) Gain or (loss) Subtract colun (e) fro colun (d) and cobine the result with colun (g) 5,759. 5,759. ( ) 5,759. (h) Gain or (loss) Subtract colun (e) fro colun (d) and cobine the result with colun (g) 117, , , ,050. 5, , ,809. Note. f losses exceed gains, see Capital losses in the instructions. For Paperwork Reduction Act Notice, see the nstructions for For Schedule D (For 1120) (2013) JSA 3E

8 For 8949 Departent of the Treasury nternal Revenue Service Nae(s) shown on return Sales and Other Dispositions of Capital Assets OMB No nforation about For 8949 and its separate instructions is at À¾µ Attachent File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D. Sequence No. 12A Social security nuber or taxpayer identification nuber Most brokers issue their own substitute stateent instead of using For 1099-B. They also ay provide basis inforation (usually your cost) to you on the stateent even if it is not reported to the RS. Before you check Box A, B, or C below, deterine whether you received any stateent(s) and, if so, the transactions for which basis was reported to the RS. Brokers are required to report basis to the RS for ost stock you bought in 2011 or later. Part Short-Ter. Transactions involving capital assets you held one year or less are short-ter. For long-ter transactions, see page 2. Note. You ay aggregate all short-ter transactions reported on For(s) 1099-B showing basis was reported to the RS and for which no adjustents or codes are required. Enter the total directly on Schedule D, line 1a; you are not required to report these transactions on For 8949 (see instructions). You ust check Box A, B, or C below. Check only one box. f ore than one box applies for your short-ter transactions, coplete a separate For 8949, page 1, for each applicable box. f you have ore short-ter transactions than will fit on this page for one or ore of the boxes, coplete as any fors with the sae box checked as you need. X (A) Short-ter transactions reported on For(s) 1099-B showing basis was reported to the RS (see Note above) 1 NPR FOUNDATON (B) Short-ter transactions reported on For(s) 1099-B showing basis was not reported to the RS (C) Short-ter transactions not reported to you on For 1099-B (a) Description of property (Exaple: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold or disposed (Mo., day, yr.) (d) Proceeds (sales price) (see instructions) (e) Cost or other basis. See the Note below and see Colun (e) in the separate instructions Adjustent, if any, to gain or loss. f you enter an aount in colun (g), enter a code in colun (f). See the separate instructions. (f) Code(s) fro instructions (g) Aount of adjustent (h) Gain or (loss). Subtract colun (e) fro colun (d) and cobine the result with colun (g) ST CAPTAL GAN VAROUS VAROUS 5,759. 5, Totals. Add the aounts in coluns (d), (e), (g), and (h) (subtract negative aounts). Enter each total here and include on your Schedule D, line 1b (if Box A above is checked), line 2 (if 5,759. 5,759. Box B above is checked), or line 3 (if Box C above is checked) Note. f you checked Box A above but the basis reported to the RS was incorrect, enter in colun (e) the basis as reported to the RS, and enter an adjustent in colun (g) to correct the basis. See Colun (g) in the separate instructions for how to figure the aount of the adjustent. For Paperwork Reduction Act Notice, see your tax return instructions. JSA For 8949 (2013) 3X

9 For 8949 (2013) Attachent Sequence No. 12A Page 2 Nae(s) shown on return. (Nae and SSN or taxpayer identification no. not required if shown on other side.) Social security nuber or taxpayer identification nuber NPR FOUNDATON Most brokers issue their own substitute stateent instead of using For 1099-B. They also ay provide basis inforation (usually your cost) to you on the stateent even if it is not reported to the RS. Before you check Box D, E, or F below, deterine whether you received any stateent(s) and, if so, the transactions for which basis was reported to the RS. Brokers are required to report basis to the RS for ost stock you bought in 2011 or later. Part Long-Ter. Transactions involving capital assets you held ore than one year are long ter. For short-ter transactions, see page 1. Note. You ay aggregate all long-ter transactions reported on For(s) 1099-B showing basis was reported to the RS and for which no adjustents or codes are required. Enter the total directly on Schedule D, line 8a; you are not required to report these transactions on For 8949 (see instructions). You ust check Box D, E, or F below. Check only one box. f ore than one box applies for your long-ter transactions, coplete a separate For 8949, page 2, for each applicable box. f you have ore long-ter transactions than will fit on this page for one or ore of the boxes, coplete as any fors with the sae box checked as you need. X (D) Long-ter transactions reported on For(s) 1099-B showing basis was reported to the RS (see Note above) (E) Long-ter transactions reported on For(s) 1099-B showing basis was not reported to the RS (F) Long-ter transactions not reported to you on For 1099-B 1 (a) Description of property (Exaple: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold or disposed (Mo., day, yr.) (d) Proceeds (sales price) (see instructions) (e) Cost or other basis. See the Note below and see Colun (e) in the separate instructions Adjustent, if any, to gain or loss. f you enter an aount in colun (g), enter a code in colun (f). See the separate instructions. (f) Code(s) fro instructions (g) Aount of adjustent (h) Gain or (loss). Subtract colun (e) fro colun (d) and cobine the result with colun (g) LT CAPTAL GAN VAROUS VAROUS 117, , Totals. Add the aounts in coluns (d), (e), (g), and (h) (subtract negative aounts). Enter each total here and include on your Schedule D, line 8b (if Box D above is checked), line 9 (if Box E above is checked), or line 10 (if Box F above is checked) 117, ,050. Note. f you checked Box D above but the basis reported to the RS was incorrect, enter in colun (e) the basis as reported to the RS, and enter an adjustent in colun (g) to correct the basis. See Colun (g) in the separate instructions for how to figure the aount of the adjustent. For 8949 (2013) JSA 3X

10 Sales of Business Property (Also nvoluntary Conversions and Recapture Aounts Under Sections 179 and 280F(b)) OMB No For 4797 À¾µ Attach to your tax return. Departent of the Treasury Attachent nternal Revenue Service nforation about For 4797 and its separate instructions is at Sequence No. 27 Nae(s) shown on return 1 Enter the gross proceeds fro sales or exchanges reported to you for 2013 on For(s) 1099-B or 1099-S (or substitute stateent) that you are including on line 2, 10, or 20 (see instructions) 1 Part dentifying nuber NPR FOUNDATON Sales or Exchanges of Property Used in a Trade or Business and nvoluntary Conversions Fro Other Than Casualty or Theft - Most Property Held More Than 1 Year (see instructions) 2 (a) Description (b) Date acquired (c) Date sold (d) Gross of property (o., day, yr.) (o., day, yr.) sales price (e) Depreciation allowed or allowable since acquisition (f) Cost or other basis, plus iproveents and expense of sale (g) Gain or (loss) Subtract (f) fro the su of (d) and (e) SEE STATEMENT 6 11, Gain, if any, fro For 4684, line 39 Section 1231 gain fro installent sales fro For 6252, line 26 or 37 Section 1231 gain or (loss) fro like-kind exchanges fro For 8824 Gain, if any, fro line 32, fro other than casualty or theft Cobine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the instructions for For 1065, Schedule K, line 10, or For 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below. ndividuals, partners, S corporation shareholders, and all others. f line 7 is zero or a loss, enter the aount fro line 7 on line 11 below and skip lines 8 and 9. f line 7 is a gain and you did not have any prior year section 1231 losses, or they were recaptured in an earlier year, enter the gain fro line 7 as a long-ter capital gain on the Schedule D filed with your return and skip lines 8, 9, 11, and 12 below. Nonrecaptured net section 1231 losses fro prior years (see instructions) 9 Subtract line 8 fro line 7. f zero or less, enter -0-. f line 9 is zero, enter the gain fro line 7 on line 12 below. f line 9 is ore than zero, enter the aount fro line 8 on line 12 below and enter the gain fro line 9 as a long-ter Part capital gain on the Schedule D filed with your return (see instructions) Ordinary Gains and Losses (see instructions) 10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less): , Loss, if any, fro line 7 Gain, if any, fro line 7 or aount fro line 8, if applicable Gain, if any, fro line 31 Net gain or (loss) fro For 4684, lines 31 and 38a Ordinary gain fro installent sales fro For 6252, line 25 or 36 Ordinary gain or (loss) fro like-kind exchanges fro For 8824 Cobine lines 10 through 16 For all except individual returns, enter the aount fro line 17 on the appropriate line of your return and skip lines a and b below. For individual returns, coplete lines a and b below: a f the loss on line 11 includes a loss fro For 4684, line 35, colun (b)(ii), enter that part of the loss here. Enter the part of the loss fro incoe-producing property on Schedule A (For 1040), line 28, and the part of the loss fro property used as an eployee on Schedule A (For 1040), line 23. dentify as fro "For 4797, line 18a." See instructions b Redeterine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on For 1040, line a 18b ( ) For Paperwork Reduction Act Notice, see separate instructions. For 4797 (2013) JSA 3X

11 For 990-T, Part, Line 5 FYE 09/30/2014 FEDERAL Total Ordinary ncoe (Loss) fro Liited Partnerships 138,437 10

12 NPR FOUNDATON EN: For 990-T, Part, Line 19 FYE 09/30/2014 Taxes and Licenses District of Colubia 3,941 Massachusetts 1,198 Minnesota 97 Foreign Taxes 63 Total Taxes Paid 5,299 STATEMENT 2 11

13 NPR FOUNDATON EN: For 990-T, Part, Line 20 FYE 09/30/2014 Charitable Contributions Carryforward Fiscal Year Ended Charitable Contributions Made Charitable Contributions Used Carryforward available for next year Period Charitable Contributions used 9/30/ ,810,054 (8,189) 17,801,865 9/30/2014 9/30/ ,223,400-37,025,265 N/A 9/30/ ,022,093-61,047,358 N/A 9/30/ ,912,295-88,959,653 N/A Carryforward to FYE 09/30/ ,959,653 STATEMENT 3 12

14 NPR FOUNDATON EN: For 990-T, Part, Line 28 FYE 09/30/2014 Other Deductions Tax Preparation Fees 2,800 nvestent Manageent Fees 182,260 Total Other Deductions 185,060 STATEMENT 4 13

15 NPR FOUNDATON EN: For 990-T, Part, Line 31 FYE 09/30/2014 Net Operating Loss Carryforward Fiscal Year Ended Net Operating Loss ncurred Net Operating Loss Used NOL Carryforward available for next year Period NOL used 9/30/2008 (68,859) 17,847 (51,012) FYE 09/30/ ,012 - FYE 09/30/2014 9/30/ N/A 9/30/2010 (40,648) 22,686 (17,962) FYE 09/30/2014 9/30/2011 (261,957) - (279,919) N/A 9/30/2012 (188,955) - (468,874) N/A 9/30/2013 (339,737) - (808,611) N/A 9/30/ (808,611) N/A Carryforward to FYE 09/30/2015 (808,611) STATEMENT 5 14

16 NPR FOUNDATON EN: Schedule D and For 4797 FYE 09/30/2014 Capital Gains (Losses) and Section 1231 Gains (Losses) Liited Partnership Short Ter Capital Gain (Loss) Long Ter Capital Gain (Loss) 1231 Gain (Loss) Total: 5, ,050 11,000 STATEMENT 6 15