LBNO oepa^ en,oru,errea5u<y. 2 Foreign organizations meeting the 85% test, Address change [] Name change

Transcription

1 Fom,99^-P F Return of Private Foundation or Section 4947 (a)(1) Nonexempt Charitable Trust 12 LBNO oepa^ en,oru,errea5u<y Treated as a Private Foundation Internal Revenue Seance Note The foundation may be able to use a copy of this return to satisfy state reporting requirements For calendar year 2012 or tax year beginning, and ending Name of foundation A Employer Identification number WEST EDUCATION FOUNDATION Number and street ( or P 0 box number if mail is not delivered to street address ) Room /suite B Telephone number ( see instructions),, MIRACLE HILLS DRIVE (40 2) City or town state and ZIP code C If exemption application is pending, check here OMAHA NE G Check all that apply 9 Initial return 9 Initial return of a former public charity D 1. Foreign organizations, check here Final return Amended return 2 Foreign organizations meeting the 85% test, Address change [] Name change check here and attach computation 9 H Check type of organization Q Section 501 (c)(3) exempt private foundation 9 Section 4947(a)(1) nonexempt charitable trust 9 Other taxable private foundation E If private foundation status was terminated under section 507(b)(1)(A), check here 9 s(^9 am,tj Iv I Fair market value of all assets at end J Accounting method Q Cash 9 Accrual F If the foundation is in a 60 -month termination of year (from Part 11, col (c), [:] Other (specify) under section 507(b)(1)(B), check here El line 16) $ 586,740 Part 1, column d must be on cash is ) I Analysis of Revenue and Expenses (The total of ( d) (a) Disbursements Revenue and amounts in columns (b), (c), and (d) may not necessarily equal investment expenses per (b) Net c Ad j usted net for charitable income ( ) income purposes the amounts in column (a) (see instructions)) books (cash basis only) y 4) 1 Contributions, gifts, grants, etc, received ( attach schedule ) 183,335 2 if the foundation is not required to attach Sch B 3 Interest on savings and temporary cash investments Dividends and interest from securities 5 a Gross rents b Net rental income or (loss) 6 a Net gain or (loss) from sale of assets not on line 10 b Gross sales pace for all assets on line 6a 7 Capital gain net income (from Part IV, line 2) 8 Net short-term capital gain 9 Income modifications 10 a Gross sales less returns and allowances b Less Cost of goods sold c Gross profit or (loss) (attach schedule) 11 Other income (attach schedule) 12 Total. Add lines 1 through , in 13 Compensation of officers, directors, trustees, etc to 14 Other employee salaries and wages w 15 Pension plans, employee benefits x 16 a Legal fees (attach schedule) a) b Accounting fees (attach schedule) 14,885 7,443 7,442 c Other professional fees (attach schedule) T_ 17 Interest 4. y 18 Taxes (attach schedule) (see instructions) 19 Depreaatto a schedule and depletion a 20 Occupancy R I CE a 21 Travel, conferences,-an D c 22 Punting and publications U 23 Other expeissl(attacr^sbho4) 2D 13 O Total operating and administrative expe Add lines 13thg rough 2-15,135 7, ,442 a 25 Contnbutlor(Ls, Iftrg' a 1 154, , Total expenses and disbursements Add lines 24 and ,935 7, , Subtract line 26 from line 12 a Excess of revenue over expenses and disbursements 13,448 b Net investment income (if negative, enter -0-) 0 c Adjusted net income (if negative, enter -0-) 0 For Paperwork Reduction Act Notice, see instructions. HTA Form 990-PF (2012)

2 Form 990-PF ( 20 2 ) WEST EDUCATION FOUNDATION Page 2 Attached schedules and amounts in the description column Beginning of year End of year Balance Sheets should be for end-of-year amounts only ( See instructions) (a) Book Value (b) Book Value (c) Fair Market Value 1 Cash-non-interest-bearing 570, , , Savings and temporary cash investments 3 Accounts receivable Less allowance for doubtful accounts Pledges receivable ---- Less allowance for doubtful accounts Grants receivable 6 Receivables due from officers, directors, trustees, and other disqualified persons (attach schedule) (see instructions) 7 Other notes and loans receivable ( attach schedule) Less allowance for doubtful accounts , 8 Inventories for sale or use y 9 Prepaid expenses and deferred charges W 10 a Investments--U S and state government obligations (attach schedule) b Investments-corporate stock (attach schedule) C Investments-corporate bonds (attach schedule) 11 Investments and, buildings, and equipment basis Less accumulated depreciation ( attach schedule) Investments-mortgage loans 13 Investments-other (attach schedule) 14 Land, buildings, and equipment basis Less accumulated depreciation (attach schedule) Other assets (descnbe SECTION 195 ASSETS ) 2,323 2,073 2, Total assets (to be completed by all filers-see the instructions Also, see page 1, item I) 573, , , Accounts payable and accrued expenses y 18 Grants payable 19 Deferred revenue 20 Loans from officers, directors, trustees, and other disqualified persons 2 21 Mortgages and other notes payable (attach schedule) J 22 Other liabilities (describe ) Total liabilities (add lines 17 through 22) 0 0 U) Foundations that follow SFAS 117, check here LI 0 and complete lines 24 through 26 and lines 30 and ea 24 Unrestricted ' m 25 Temporarily restricted - 26 Permanently restricted = Foundations that do not follow SFAS 117, check here ^X U- and complete lines 27 through Capital stock, trust principal, or current funds 573, , Paid-in or ca p ital surplus, or land, bld g, and equipment fund, - 29 Retained earnings, accumulated income, endowment, or other funds - a 30 Total net assets or fund balances (see instructions) 573, ,740 - Z 31 Total liabilities and net assets /fund balances (see Instructions) 573, ,740 - Anal y sis of Chan g es in Net Assets or Fund Balances I Total net assets or fund balances at beginning of year-part II, column (a), line 30 (must agree with end-of-year figure reported on prior year's return) 1 573,292 2 Enter amount from Part I, line 27a. 2 13,448 3 Other increases not included in line 2 (itemize) Add lines 1, 2, and ,740 5 Decreases not included in line 2 (itemize) Total net assets or fund balances at end of year (line 4 minus line 5)-Part II, column (b), line , 740 Form 990 -PF (2012)

3 Form 990-PF (2012) WEST EDUCATION FOUNDATION Page 3 1a b c d e a b c d e Capital Gains and Losses for Tax on Investment Income () a ) List and describe the kind () s of property sold ( a g, real estate, 2-story brick warehouse, or common stock, 200 shs MLC Co) (e) Gross sales price (f) Depreciation allowed (or allowable ) (b) How acquired purchase D--Donation (g) Cost or other basis plus expense of sale (c) Date acquired (mo, day, yr) ( h) Gain or (loss) (e) plus ( f) minus (g) (d) Date sold (mo, day, yr ) Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (I) Gains (Col (h) gain minus (i) F M V as of 12/31/69 U) Adjusted basis as of 12/31/69 ( k) Excess of col (i) over col U), if any col (k), but not less than -0-) or Losses (from col (h)) a b c d e 2 Capital gain net income or (net capital loss) If gain, also enter in Part I, line 7 1 If (loss), enter -0- in Part I, line 7 J Net short-term capital gain or (loss) as defined in sections 1222(5) and (6) If gain, also enter in Part I, line 8, column (c) (see instructions) If (loss), enter -0- in Part I, line Qualification Under Section 4940 ( e ) for Reduced Tax on Net Investment Income (For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income ) If section 4940 ( d)(2) applies, leave this part blank Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period? Yes Li No If "Yes," the foundation does not qualify under section 4940(e) Do not complete this part 7 tnier me appro priate amount in eacn column Tor eacn year, see me instructions oerore main any entries ( a ) Base period years Calendar year ( or tax year beg innin g Adjusted qualifying distributions Net value of nonchantable- use assets Distribution ratio col ( b ) divided by col (c)) , , , , , , , , , , Total of line 1, column (d) Average distribution ratio for the 5-year base period-divide the total on line 2 by 5, or by the number of years the foundation has been in existence if less than 5 years Enter the net value of nonchantable-use assets for 2012 from Part X, line ,790 5 Multiply line 4 by line ,447 6 Enter 1 % of net investment income (1 % of Part I, line 27b) Add lines 5 and ,447 8 Enter qualifying distributions from Part XII, line ,447 If line 8 is equal to or greater than line 7, check the box in Part VI, line 1 b, and complete that part using a 1 % tax rate See the Part VI instructions Form 990-PF (2012)

4 Form 990 -PF (2012 ) WEST EDUCATION FOUNDATION 4 EMM Ex c ise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948-see instructions) 1 a Exempt operating foundations described in section 4940(d)(2), check here M and enter "N/A" on line 1 Date of ruling or determination letter ( attach copy of letter If necessary-see Instructions) b Domestic foundations that meet the section 4940(e) requirements in Part V, check here fl and enter 1 % of Part I, line 27b c All other domestic foundations enter 2% of line 27b Exempt foreign organizations enter 4% of Part I, line 12, col (b) 2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-) Add lines 1 and Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-) 4 5 Tax based on investment income. Subtract line 4 from line 3 If zero or less, enter Credits/Payments a 2012 estimated tax payments and 2011 overpayment credited to a b Exempt foreign organizations-tax withheld at source c Tax paid with application for extension of time to file (Form 8868) 6c d Backup withholding erroneously withheld 6d 7 Total credits and payments Add lines 6a through 6d Enter any penalty for underpayment of estimated tax Check here Ej if Form 2220 is attached 8 9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed Overpayment If line 7 is more than the total of lines 5 and 8, enter the amount overpaid Enter the amount of line 10 to be Credited to 2013 estimated tax Refunded 11 0 FUNZYM Statements Regardin4 Activities I a During the tax year, did the foundation attempt to influence any national, state, or local legislation or did it participate or intervene in any political campaign? b Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions for the definition)? If the answer is "Yes" to 1a or 1b, attach a detailed descnption of the activities and copies of any materials published or distributed by the foundation in connection with the activities c Did the foundation file Form 1120-POL for this year? d Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year (1) On the foundation $ (2) On foundation managers $ e Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed on foundation managers $ 2 Has the foundation engaged in any activities that have not previously been reported to the IRS? If "Yes," attach a detailed descnphon of the activities 3 Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles of incorporation, or bylaws, or other similar instruments? If "Yes,"attach a conformed copy of the changes 4 a Did the foundation have unrelated business gross income of $1,000 or more during the year? b If "Yes," has it filed a tax return on Form 990-T for this year? 5 Was there a liquidation, termination, dissolution, or substantial contraction during the year? If "Yes," attach the statement required by General Instruction T 6 Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either By language in the governing instrument, or By state legislation that effectively amends the governing instrument so that no mandatory directions that conflict with the state law remain in the governing instrument? 6b Yes No X lb I I X 7 Did the foundation have at least $5,000 in assets at any time during the year? If "Yes,"complete Part ll, col (c), and PartXV 7 X 8 a Enter the states to which the foundation reports or with which it is registered (see instructions) 2 X X -NE b If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney General (or designate) of each state as required by General Instruction G9 If "No,"attach explanation 8b X 9 Is the foundation claiming status as a private operating foundation within the meaning of section 49420)(3) or 49420)(5) for calendar year 2012 or the taxable year beginning in 2012 (see instructions for Part XIV)? If "Yes," complete Part XIV 9 X 10 Did any persons become substantial contributors during the tax year? If "Yes,"attach a schedule listing their names and addresses 10 X Form 990-PF (2012) 4a 6 X X

5 Form 990-PF (2012) WEST EDUCATION FOUNDATION Page 5 Statements Reg ardin g Activities (continued) 11 At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)? If "Yes," attach schedule (see instructions) 11 X 12 Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had advisory privileges? If "Yes," attach statement (see instructions) Did the foundation comply with the public inspection requirements for its annual returns and exemption application? 13 X Website address 14 The books are in care of PAUL MENDLIK Telephone no X402) Located at MIRACLE HILLS DRIVE OMAHA NE ZIP Section 4947(a)(1) nonexempt chantable trusts filing Form 990-PF in lieu of Form 1041-Check here and enter the amount of tax-exempt interest received or accrued during the year At any time during calendar year 2012, did the foundation have an interest in or a signature or other authority Yes No 1a over a bank, securities, or other financial account in a foreign country? 16 X See the instructions for exceptions and filing requirements for Form TD F If "Yes," enter the name of the foreign country - Statements Regarding Activities for Which Form 4720 May Be Required File Form 4720 if any item is checked in the "Yes" column, unless an exception applies. Yes No During the year did the foundation (either directly or indirectly) (1) Engage in the sale or exchange, or leasing of property with a disqualified person? Yes EX No (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from) a disqualified person? Yes EX No (3) Furnish goods, services, or facilities to (or accept them from ) a disqualified person? U Yes ^X No b c 2 a b c 3a b 4a b (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? Yes X No (5) Transfer any income or assets to a disqualified person ( or make any of either available for the benefit or use of a disqualified person )? Yes X] No (6) Agree to pay money or property to a government official? (Exception. Check "No" if the foundation agreed to make a grant to or to employ the official for a period after termination of government service, if terminating within 90 days ) Yes [X No If any answer is "Yes" to 1a(1 )-(6), did any of the acts fail to qualify under the exceptions descnbed in Regulations section (d)-3 or in a current notice regarding disaster assistance (see instructions)? Organizations relying on a current notice regarding disaster assistance check here 0 Did the foundation engage in a prior year in any of the acts described in 1 a, other than excepted acts, that were not corrected before the first day of the tax year beginning in 2012? Taxes on failure to distribute income ( section 4942 ) (does not apply for years the foundation was a private operating foundation defined in section 49420)( 3) or 4942(j)(5)) At the end of tax year 2012, did the foundation have any undistributed income ( lines 6d and 6e, Part XIII ) for tax year ( s) beginning before 2012' If "Yes," list the years 20, 20, 20, 20 Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2) (relating to incorrect valuation of assets ) to the year's undistributed income? ( If applying section 4942(a)(2) to all years listed, answer " No" and attach statement-see instructions ) If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here 20 20, 20, 20 1:1 Yes XI No Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at any time during the year? Yes FX No If "Yes," did it have excess business holdings in 2012 as a result of ( 1) any purchase by the foundation or disqualified persons after May 26, 1969, (2) the lapse of the 5 -year period ( or longer penod approved by the Commissioner under section 4943 ( c)(7)) to dispose of holdings acquired by gift or bequest, or (3) the lapse of the 10 -, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine if the foundation had excess business holdings in 2012 ) Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes? Did the foundation make any investment in a prior year ( but after December 31, 1969 ) that could jeopardize its charitable purpose that had not been removed from jeopardy before the first day of the tax year beoinnina in 2012? 1 b N/A 2b I N/A 3b 4a N/A I X 4b X Form 990 -PF (2012)

6 Form 990 -PF (2012 ) WEST EDUCATION FOUNDATION Page 6 5a ' Statements Reg ardin g Activities for Which Form 4720 Ma y Be Req uired (continued) During the year did the foundation pay or incur any amount to (1) Carry on propaganda, or otherwise attempt to influence legislation ( section 4945 (e))' E]Yes No (2) Influence the outcome of any specific public election ( see section 4955 ), or to carry on, directly or indirectly, any voter registration drive? LI Yes El No (3) Provide a grant to an individual for travel, study, or other similar purposes? Yes [X No (4) Provide a grant to an organization other than a chantable, etc, organization described in section 509 ( a)(1), (2), or ( 3), or section 4940 ( d)(2)? (see instructions ) Yes ^X No (5) Provide for any purpose other than religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals? LI Yes ^X No b If any answer is "Yes " to 5a(1 )-(5), did any of the transactions fail to qualify under the exceptions described in Regulations section or in a current notice regarding disaster assistance (see instructions )? 5b N/A Organizations relying on a current notice regarding disaster assistance check here. c If the answer is "Yes " to question 5a (4), does the foundation claim exemption from the tax because it maintained expenditure responsibility for the grant? Yes No If 'Yes," attach the statement required by Regulations section (d) 6a Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? Yes XI No b Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 6b X If "Yes" to 6b, file Form a At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction? Yes XI No b If "Yes," did the foundation receive any proceeds or have any net income attributable to the transaction? 7b N/A Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, and Contractors 1 List all officers, directors. trustees, foundation managers and their compensation ( see instructions). (a) Name and address (b) Title, and average (c) Compensation ( d) Contributions to (e) Expense account, hours per week ( If not paid, enter employee benefit plans other allowances devoted to position -0 - ) and deferred compensation THOMAS BARKER DIRECTOR MIRACLE HILLS DRIVE OMAHA, NE PAUL MENDLIK DIRECTOR MIRACLE HILLS DRIVE OMAHA, NE NANCEE BERGER DIRECTOR MIRACLE HILLS DRIVE OMAHA, NE Compensation of five highest-paid employees (other than those included on line 1-see instructions). If none, enter "NONE." (a) Name and address of each employee paid more than $50,000 -NONE (b) Title, and average hours per week devoted to position ( c) Compensation (d) Contributions to employee benefit plans and deferred compensation ( e) Expense account, other allowances Total number of other employees paid over $50,000 Form 990-PF (2012)

7 Form 990-PF (2012) WEST EDUCATION FOUNDATION Page 7 Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, and Contractors (continued) $ 1-lve highest -paid independent contractors for professional services (see instructions ). If none, enter "NONE." ( a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation NONE - _ Total number of others receivin g over $50,000 for professional services 10. Room Summary of Direct Charitable Activities List the foundation ' s four largest direct charitable activities during the tax year Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research paperspers produced, etc 1 -S-EE ATTACHED SUMMARY OF WEST CORPORATION EDUCATION SCHOLARSHIP PROGRAM DESIGNED E-D-TO-ASSI ASSIST EMPLOYEE'S CHILDREN WHO PLAN TO CONTINUE EDUCATION IN OR VOCATIONAL SCHOOL 2 -NUMBER OF APPLICATIONS -_ NUMBER OF AWARDS - NEW NUMBER OF AWARDS - RENEWED , Summary of Program -Related Investments (see Instructions) Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2 Amount All other program-related investments See instructions Total. Add lines 1 throu g h 3 0 Form 990 -PF (2012)

8 Form 990 -PF (2012 ) WEST EDUCATION FOUNDATION Page 8 Minimum Investment Return (All domestic foundations must complete this part Foreign foundations, see instructions. ) I Fair market value of assets not used (or held for use) directly in carrying out chartable, etc, purposes a Average monthly fair market value of securities la b Average of monthly cash balances lb 538,790 C Fair market value of all other assets (see instructions) 11C d Total (add lines 1a, b, and c) Id 538,790 e Reduction claimed for blockage or other factors reported on lines 1a and 1c (attach detailed explanation) le 2 Acquisition indebtedness applicable to line 1 assets 2 3 Subtract line 2 from line 1d 3 538,790 4 Cash deemed held for chartable activities Enter 1 '/: % of line 3 (for greater amount, see instructions) 4 8,082 5 Net value of noncharitable-use assets. Subtract line 4 from line 3 Enter here and on Part V, line ,708 6 Minimum investment return. Enter 5% of line ,535 Distributable Amount (see instructions) (Section 49420)(3 and 0)(5) private operating foundations and certain foreign organizations check here II and do not complete this part ) I Minimum investment return from Part X, line ,535 2a Tax on investment income for 2012 from Part VI, line 5 2a b Income tax for 2012 (This does not include the tax from Part VI) 2b c Add lines 2a and 2b 2c 3 Distributable amount before adjustments Subtract line 2c from line ,535 4 Recoveries of amounts treated as qualifying distributions 4 5 Add lines 3 and ,535 6 Deduction from distributable amount (see instructions) 6 7 Distributable amount as adjusted Subtract line 6 from line 5 Enter here and on Part XIII, line ,535 Qualifying Distributions (see instructions) 1 Amounts paid (including administrative expenses) to accomplish charitable, etc, purposes a Expenses, contributions, gifts, etc -total from Part 1, column (d), line 26 is 162,242 b Program-related investments-total from Part IX-B lb 2 Amounts paid to acquire assets used (or held for use) directly in carrying out chartable, etc, purposes 2 3 Amounts set aside for specific charitable projects that satisfy the a Suitability test (prior IRS approval required) 3a b Cash distribution test (attach the required schedule) 3b 4 Qualifying distributions. Add lines 1a through 3b Enter here and on Part V, line 8, and Part XIII, line ,242 5 Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment income Enter 1 % of Part I, line 27b (see instructions) 5 6 Adjusted qualifying distributions. Subtract line 5 from line ,242 Note. The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for the section 4940(e) reduction of tax in those years Form 990-PF (2012)

9 Form 990-PF (2012) WEST EDUCATION FOUNDATION Page 9 Undistributed Income ( see instructions ) 1 Distributable amount for 2012 from Part XI, ( a) (b) (c) (d) Corpus Years pnor to line 7 26,535 2 Undistributed income, if any, as of the end of 2012 a Enter amount for 2011 only 0 b Total for prior years 20, 20, 20 3 Excess distributions carryover, if any, to 2012 a From ,422 b From ,991 c From ,554 d From ,342 e From ,276 f Total of lines 3a through e 562,585 4 Qualifying distributions for 2012 from Part XII, line 4 t $ 162,242 a b Applied to 2011, but not more than line 2a Applied to undistributed income of prior years (Election required-see instructions) C Treated as distributions out of corpus (Election required-see instructions) d Applied to 2012 distributable amount 26,535 e Remaining amount distributed out of corpus 135,707 5 Excess distributions carryover applied to 2012 (!f an amount appears in column (d), the same amount must be shown in column (a) ) 6 Enter the net total of each column as indicated below: a Corpus Add lines 3f, 4c, and 4e Subtract line 5 698,292 b Prior years' undistributed income Subtract c line 4b from line 2b 0 Enter the amount of prior years' undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed d Subtract line 6c from line 6b Taxable amount-see instructions e Undistributed income for 2011 Subtract line 4a from line 2a Taxable amount-see instructions 0 f Undistributed income for 2012 Subtract lines 4d and 5 from line 1 This amount must be distributed in Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (see instructions) 8 Excess distributions carryover from 2007 not applied on line 5 or line 7 (see instructions) 71,422 9 Excess distributions carryover to Subtract lines 7 and 8 from line 6a 626, Analysis of line 9 a Excess from ,991 b Excess from ,554 C Excess from ,342 d Excess from ,276 e Excess from , 707 _ Form 990-PF (2012)

10 Form 990-PF (2012) rivate Operating Foundations (see instructions an d Part VII-A, question 9 I a If the foundation has received a ruling or determination letter that it is a private operating foundation, and the ruling is effective for 2012, enter the date of the ruling L b Check box to indicate whether the foundation is a private operating foundation described in section 2 a Enter the lesser of the adjusted net income from Part I or the minimum Tax year Prior 3 years investment return from Part X for each (a) 2012 (b) 2011 (c) 2010 year listed Page 10 NTK )(3) or q 49420)(5) (d) 2009 (e) Total I b c d e 85% of line 2a Qualifying distributions from Part XII, line 4 for each year listed Amounts included in line 2c not used directly for active conduct of exempt activities Qualifying distributions made directly for active conduct of exempt activities Subtract line 2d from line 2c Complete 3a, b, or c for the alternative test relied upon a "Assets" alternative test-enter (1) Value of all assets (2) Value of assets qualifying under section 4942(j)(3)(B)(1) b "Endowment" alternative test-enter 2/3 of minimum investment return shown in Part X, line 6 for each year listed c a "Support" alternative test-enter (1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) (2) Support from general public and 5 or more exempt organizations as provided in section 4942 j)(3)(b)(m) (3) Largest amount of support from an exempt organization (4) Gross investment income M Supplementary Information (Complete this part only if the foundation had $5,000 or more in assets at any time during the year-see instructions.) Information Regarding Foundation Managers: List any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation before the close of any tax year (but only if they have contributed more than $5,000) (See section 507(d)(2) ) b List any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the ownership of a partnership or other entity ) of which the foundation has a 10% or greater interest 2 Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs: Check here q if the foundation only makes contributions to preselected charitable organizations and does not accept unsolicited requests for funds If the foundation makes gifts, grants, etc (see instructions) to individuals or organizations under other conditions, complete items 2a, b, c, and d a The name, address, and telephone number or of the person to whom applications should be addressed WEST CORP SCHOLARSHIP PROGRAM ONE SCHOLARSHIP WAY PO BOX 297 SAINT PETER, MN (402) b The form in which applications should be submitted and information and materials they should include SEE ATTACHED FORM c Any submission deadlines MARCH 15 d Any restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other factors DEPENDENT CHILDREN OF FULL TIME EMPLOYEE - SEE ATTACHED Form 990-PF (2012)

11 Form 990-PF (2012) WEST EDUCATION FOUNDATION Page 11 Supplementary Information (continued),3 Grants and Contributions Paid During the Year or Approved for Future Payment Recipient If recipient is an individual, show any relationship to Foundation Purpose of grant or Name and address (home or business ) any foundation manager uso f contribution or substantial contnbutor Amount a Paid dunng the year See Attached Schedule Education 154,800 One Scholarship Way Saint Peter, MN b Total 3a 154,800 Approved for future payment Total 3bi 0 Form 990-PF (2012)

12 Form 99U -PF (2012 ) WEST EDUCATION FOUNDATION Page 12 Analysis of Income - Producing Activities Enter gross amounts unless otherwise indicated Unrelated business income Excluded by section , or 514 (e) 1 Program service revenue a b c d e f (a) (b) (c) (d) Related or exempt Business code Amount Exclusion code Amount function income (See instructions ) g Fees and contracts from government agencies 2 Membership dues and assessments 3 Interest on savings and temporary cash investments Dividends and interest from securities 5 Net rental income or (loss ) from real estate a b Debt - financed property Not debt -financed property 6 Net rental income or (loss ) from personal property 7 Other investment income 8 Gain or (loss) from sales of assets other than inventory 9 Net income or (loss ) from special events 10 Gross profit or ( loss) from sales of inventory 11 Other revenue a b c d e 12 Subtotal Add columns ( b), (d), and (e) Total. Add line 12, columns ( b), (d), and (e) (See worksheet in line 13 instructions to verify calculations ) = Relationship of Activities to the Accomplishment of Exempt Purposes Line No. Explain below how each activity for which income is reported in column (e) of Part XVI -A contributed importantly to y the accomplishment of the foundation's exempt purposes (other than by providing funds for such purposes) (See instructions ) Form 990-PF (2012)

13 Form 99o'PF (2012 ) WEST EDUCATION FOUNDATION Page 13 Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations 1 Did the organization directly or indirectly engage in any of the following with any other organization described Yes No in section 501 ( c) of the Code ( other than section 501(c )( 3) organizations ) or in section 527, relating to political organizations? a Transfers from the reporting foundation to a noncharltable exempt organization of _ (1) Cash la ( l ) X (2) Other assets la ( 2 )1 X b Other transactions _ :^:_ `,_,_ j _,,. (1) Sales of assets to a noncharitable exempt organization 1b ( l ) X (2) Purchases of assets from a noncharltable exempt organization 1 b ( 2 ) X (3) Rental of facilities, equipment, or other assets 1 b ( 3 ) X (4) Reimbursement arrangements 1b (4) X (5) Loans or loan guarantees 1b 5 X (6) Performance of services or membership or fundraising solicitations 1b ( 6 ) X c Sharing of facilities, equipment, mailing lists, other assets, or paid employees 1c X d If the answer to any of the above is "Yes," complete the following schedule Column (b) should always show the fair market value of the goods, other assets, or services given by the reporting foundation If the foundation received less than fair market value in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received 2a Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations described in section 501 ( c) of the Code ( other than section 501 (c)(3)) or in section 527? Yes XQ No b If "Yes," complete the following schedule (a) Name of organization ( b) Type of organization (c) Description of relationship Under penalties of perjury, I declare have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete rer (ot n taxpay ) is based on all information of which preparer has any knowledge Sign ) May the IRS discuss this return with the preparer shown below (see Here Paid Prenarer Signature of officer or trustee Pnnt/Type preparers name Date Preparers signature

14 Schedule B Schedule of Contributors (Form 990, 990-EZ, or 990-PF) o!pa of ft Treasury Attach to Form 990, Form 990-EZ, or Form 990-PF. Name of the organization OMB No X012 Employer identification number WEST EDUCATION FOUNDATION Organization type (check one) Filers of: Form 990 or 990-EZ Section: 501( c)( ) (enter number ) organization 4947 (a)(1) nonexempt charitable trust not treated as a private foundation EJ 527 political organization Form 990-PF 501 ( c)(3) exempt private foundation 4947( a)(1) nonexempt charitable trust treated as a private foundation 501 ( c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule See Instructions General Rule For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or property) from any one contributor Complete Parts I and II Special Rules El For a section 501 ( c)(3) organization filing Form 990 or EZ that met the 33 1/3% support test of the regulations under sections 509 (a)(1) and 170(b)(1)(A)(vi) and received from any one contributor, during the year, a contribution of the greater of (1) $5, 000 or ( 2) 2% of the amount on (I) Form 990, Part VIII, line 1 h, or (II) Form EZ, line 1 Complete Parts I and 11 ED For a section 501(c )( 7), (8), or ( 10) organization filing Form 990 or EZ that received from any one contributor, during the year, total contributions of more than $ 1,000 for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals Complete Parts I, II, and III For a section 501(c )(7), (8), or ( 10) organization filing Form 990 or EZ that received from any one contributor, during the year, contributions for use exclusively for religious, charitable, etc, purposes, but these contributions did not total to more than $ 1,000 If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc, purpose Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc, contributions of $5,000 or more during the year $ Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990, 990-EZ, or 990-PF), but it must answer "No" on Part IV, line 2 of its Form 990, or check the box on line H of Its Form 990-EZ or on Part I, line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF) For Paperwork Reduction Act Notice, see the Instructions for Form 990, 990-EZ, or 990-PF Schedule B (Form 990, 990-EZ, or 990 -PF) (2012) KrA

15 Schedule B (Form 990, 990-EZ, or 990-PF) (2012) Page 2 Name of organization Employer identification number WEST EDUCATION FOUNDATION Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution 1 WEST CORPORATION Person MIRACLE HILLS DR Payroll q OMAHA NE _- -_ $- 183,335 Noncash q Foreign State or Province (Complete Part II if there is Foreign Country a noncash contribution ) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll q Foreign State or Province $ Noncash mplete Part II if there is Foreign Country oncash contribution ) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions ype of contribution q Person Payroll Foreign State or Province mplete Part II if there is Foreign Country oncash contribution ) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions ype of contribution Person F-1 Payroll Foreign State or Province mplete Part II if there is Foreign Country oncash contribution ) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions ype of contribution Person Payroll Foreign State or Province mplete Part II if there is Foreign Country ncash contribution ) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person Payroll Noncash q Foreign State or Province (Complete Part II if there is Foreign Country a noncash contribution ) q Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

16 Schedule B (Form 990, 990-EZ, or 990-PF) (2012) Page 3 Name of organization Employer identification number TION Noncash Property (see instructions) Use duplicate copies of Part II if additional space is needed ( a ) No. from Part I Description of noncash property given FMV (or estimate) (see instructions) Date received a No. from Part I Description of noncash property given FMV (or estimate) (see instructions) Date received a No. from Part I Description of noncash property given FMV (or estimate) (see instructions) Date received a No. from Part I Description of noncash property given FMV (or estimate) (see instructions) Date received a No. from Part I Description of noncash property given FMV (or estimate) (see instructions) Date received a No. from Part I (b) Description of noncash property given FMV (or estimate) (see instructions) (d) Date received Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

17 Schedule b (Form 990, 990-EZ, or 990-PF) (2012) Pag e 4 Name of organization Employer identification number WEST EDUCATION FOUNDATION (a) No. from Part I Exclusively religious, charitable, etc., individual contributions to section 501(c )( 7), (8), or ( 10) organizations total more than $1, 000 for the year. Complete columns (a) through ( e) and the following line entry For organizations completing Part III, enter the total of exclusively religious, chantable, etc, contributions of $1,000 or less for the year (Enter this information once See instructions) $ 0- Use duplicate copies of Part III if additional space is needed (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee' s name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I For Prov Count ry (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I For Prov Count ry (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee' s name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I For Prov Country (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee' s name, address, and ZIP + 4 Relationship of transferor to transferee For Prov Coun try Schedule B (Form 990, 990-EZ, or 990-PF ) (2012)

18 West Corporation Scholarship Program We are pleased to once again offer the valuable benefit of the West Corporation Scholarship Program. A college education is one of the most important things a parent can do for their child, yet for many who struggle just to meet the day-to-day expenses of raising a family, a college degree can seem out of reach. The West Corporation Scholarship Program is designed to help our employees - with college-aged children and demonstrated financial need - make the dream of education come true. The guidelines that follow explain how the scholarship program works and what you need to do to apply. We hope you will find this information useful and that you will take advantage of this program to assist your children in their pursuit of higher education.

19 4est West Corporation Scholarship Program THE PROGRAM West Education Foundation has established a scholarship program to assist employees' children who plan to continue education in college or vocational school programs. Renewable scholarships are offered each year for full-time study at an accredited institution of the student's choice This scholarship program is administered by Scholarship Management Services, a division of Scholarship America Scholarship Management Services is the nation's largest designer and manager of scholarship and tuition reimbursement programs for corporations, foundations, associations and individuals. Awards are granted without regard to race, color, creed, religion, sexual orientation, gender, disability or national origin ELIGIBILITY Applicants to the West Corporation Scholarship Program must be - Dependent* children, age 24 and under, of full-time United States West employees who work 30+ hours per week and who have a minimum of six months of employment with the company as of the application deadline date. 'Dependent children are defined as natural and legally adopted children or stepchildren living in the employee's household or pnmanly supported by the employee High school seniors or graduates who plan to enroll or students who are already enrolled in full-time undergraduate study at an accredited two-year or four-year college, university, or vocational-technical school for the entire upcoming academic year AWARDS If selected as a recipient, the student will receive an award ranging from $1,000 to $3,000 Awards may be renewed for up to three additional years or until a bachelor's degree is earned, whichever occurs first. Renewal is contingent upon satisfactory academic performance in a full-time course of study and continuation of the program by West Education Foundation Scholarship recipients eligible to renew their award will be sent a renewal form on December 30 along with their December payment Renewal forms must be returned to Scholarship Management Services by postmark deadline date February 1. Awards are for undergraduate study only. APPLICATION Interested students must complete the application and mail it along with a current, complete transcript of grades to Scholarship Management Services postmarked no later than March 15. Grade reports are not acceptable. Online transcripts must display student name, school name, grade and credit hours earned for each course, and term in which each course was taken. Applicants will receive acknowledgment of receipt of their application If an acknowledgment card is not received within three weeks, applicants may call Scholarship Management Services to verify that the application has been received. Applicants are responsible for gathering and submitting all necessary information Instructions for completing the Financial Data section of the application are included Applications are evaluated on the information supplied, therefore, answer all questions as completely as possible Incomplete applications will not be evaluated. All information received is considered confidential and is reviewed only by Scholarship Management Services SELECTION OF RECIPIENTS

20 Scholarship recipients are selected on the basis of academic record, demonstrated leadership and participation in school and community activities, honors, work experience, statement of goals and aspirations, unusual personal or family circumstances, an outside appraisal, and financial need Financial need as calculated by Scholarship Management Services must be demonstrated for the student to receive an award. Selection of recipients is made by Scholarship Management Services. In no instance does any officer or employee of West Corporation or West Education Foundation play a part in the selection All applicants agree to accept the decision as final Applicants will be notified in early May. Not all applicants to the program will reapply to the program each year they meet eligibility requirements be selected as recipients. Students may PAYMENT OF SCHOLARSHIPS Scholarship Management Services processes scholarship payments on behalf of West Education Foundation. Payments are made in equal installments on August 15 and December 30. Checks are mailed to each recipient's home address and are made payable to the school for the student. OBLIGATIONS Recipients have no obligation to West Education Foundation They are, however, required to notify Scholarship Management Services of any changes in address, school enrollment, or other relevant information and to send a complete transcript when requested. REVISIONS West Education Foundation reserves the right to review the conditions and procedures of this scholarship program and to make changes at any time including termination of the program ADDITIONAL INFORMATION Questions regarding the scholarship program should be addressed to: West Corporation Scholarship Program Scholarship Management Services One Scholarship Way Saint Peter, MN Telephone (507) /12 administered by Scholarship Management Services A Division o4 Scholarship Amencai