For calendar year 2011 or other tax year beginning ending 06/30, See separate instructions. Check box if name changed and see instructions.

Transcription

1 Form 990-T Department of the Treasury Internal Revenue Service A Check ox if address changed Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) For calendar year 2011 or other tax year eginning 07/01, 2011, and ending 06/30, See separate instructions. Name of organization ( I Check ox if name changed and see instructions.) OMB No À¾µµ Open to Pulic Inspection for 501(c)(3) Organizations Only D Employer identification numer (Employees' trust, see instructions.) B Exempt under section KANSAS STATE UNIVERSITY FOUNDATION X 501( C )( 03 ) Print Numer, street, and room or suite no. If a P.O. ox, see instructions or 408(e) 220(e) E Type 408A 530(a) 2323 ANDERSON AVE. STE (a) C Book value of all assets at end of year F City or town, state, and ZIP code I Group exemption numer (See instructions.) I I Unrelated usiness activity codes (See instructions.) G Check organization type 501(c) corporation 501(c) trust 401(a) trust Other trust H Descrie the organization's primary unrelated usiness activity. mi I During the tax year, was the corporation a susidiary in an affiliated group or a parent-susidiary controlled group? Yes No I If "Yes," enter the name and identifying numer of the parent corporation. J The ooks are in care of Telephone numer Part I Unrelated Trade or Business Income (A) Income (B) Expenses (C) Net 1a Gross receipts or sales Less returns and allowances c BalanceI1c 2 Cost of goods sold (Schedule A, line 7) 2 3 4a c Gross profit. Sutract line 2 from line 1c Capital gain net income (attach Schedule D) Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797) Capital loss deduction for trusts Income (loss) from partnerships and S corporations (attach statement) Rent income (Schedule C) Unrelated det-financed income (Schedule E) Interest, annuities, royalties, and rents from controlled organizations (Schedule F) Investment income of a section 501(c)(7), (9), or (17) organization (Schedule G) Exploited exempt activity income (Schedule I) Advertising income (Schedule J) Other income (See instructions; attach schedule.) 13 Total. Comine lines 3 through 12 Part II m 5 6 m7 m8 9 m 4a 4 4c I , , ,142. Deductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contriutions, deductions must e directly connected with the unrelated usiness income.) Compensation of officers, directors, and trustees (Schedule K) Salaries and wages Repairs and maintenance Bad dets Interest (attach schedule) Taxes and licenses Charitale contriutions (See instructions for limitation rules.) Depreciation (attach Form 4562) Less depreciation claimed on Schedule A and elsewhere on return Depletion Contriutions to deferred compensation plans Employee enefit programs Excess exempt expenses (Schedule I) Excess readership costs (Schedule J) Other deductions (attach schedule) Total deductions. Add lines 14 through 28 MANHATTAN, KS ,303,240. X Unrelated usiness taxale income efore net operating loss deduction. Sutract line 29 from line 13 Net operating loss deduction (limited to the amount on line 30) Unrelated usiness taxale income efore specific deduction. Sutract line 31 from line 30 Specific deduction (Generally $1,000, ut see line 33 instructions for exceptions.) Unrelated usiness taxale income. Sutract line 33 from line 32. If line 33 is greater than line 32, enter the smaller of zero or line JSA For Paperwork Reduction Act Notice, see instructions. 1E Form 990-T (2011) m 21 22a I GREG LOHRENTZ ,521. ATCH 1 10, , , , , , ,409. 2,018. ATCH 2 2,018. m m m ATTACHMENT , X 73, , , ,424. 1, , BL K922 5/14/2013 3:55:24 PM V PAGE 63

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3 KANSAS STATE UNIVERSITY FOUNDATION Form 990-T (2011) Page 3 Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property) (see instructions) 1. Description of (1) (2) (3) (4) (1) (2) (3) (4) Total (a) From personal (if the percentage of rent for personal is more than 10% ut not more than 50%) 2. Rent received or accrued () From real and personal (if the percentage of rent for personal exceeds 50% or if the rent is ased on profit or income) Total 3(a) Deductions directly connected with the income in columns 2(a) and 2() (attach schedule) () Total deductions. (c) Total income. Add totals of columns 2(a) and 2(). Enter Enter here and on page 1, here and on page 1, Part I, line 6, column (A) mi Part I, line 6, column (B) I Schedule E - Unrelated Det-Financed Income (see instructions) (1) (2) (3) (4) BROCKMAN HOUSE CONDOS 1. Description of det-financed ATTACHMENT 6 4. Amount of average acquisition det on or allocale to det-financed (attach schedule) 5. Average adjusted asis of or allocale to det-financed (attach schedule) 2. Gross income from or allocale to det-financed 6. Column 4 divided y column 5 (1) % (2) % (3) % (4) % 3. Deductions directly connected with or allocale to det-financed (a) Straight line depreciation (attach schedule) 7. Gross income reportale (column 2 x column 6) Enter here and on page 1, Part I, line 7, column (A). Totals mi Total dividends-received deductions included in column 8 mi Schedule F - Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions) Exempt Controlled Organizations 1. Name of controlled organization 2. Employer identification numer 3. Net unrelated income (loss) (see instructions) ATTACHMENT 4 9, , , , , , , Total of specified payments made 5. Part of column 4 that is included in the controlling organization's gross income () Other deductions (attach schedule) 8. Allocale deductions (column 6 x total of columns 3(a) and 3()) Enter here and on page 1, Part I, line 7, column (B). 53, , Deductions directly connected with income in column 5 (1) (2) (3) JSA (4) Nonexempt Controlled Organizations (1) (2) (3) (4) Totals 7. Taxale Income 8. Net unrelated income (loss) (see instructions) 9. Total of specified payments made mi 10. Part of column 9 that is included in the controlling organization's gross income Add columns 5 and 10. Enter here and on page 1, Part I, line 8, column (A). 11. Deductions directly connected with income in column 10 Add columns 6 and 11. Enter here and on page 1, Part I, line 8, column (B). Form 990-T (2011) 1E BL K922 5/14/2013 3:55:24 PM V PAGE 65

4 Form 990-T (2011) Page 4 Schedule G - Investment Income of a Section 501(c)(7), (9), or (17) Organization (see instructions) 3. Deductions 5. Total deductions 4. Set-asides 1. Description of income 2. Amount of income directly connected and set-asides (col. 3 (attach schedule) (attach schedule) plus col. 4) (1) (2) (3) (4) Enter here and on page 1, Part I, line 9, column (A). Totals mi Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income (see instructions) (1) (2) (3) (4) 1. Description of exploited activity Totals mi KANSAS STATE UNIVERSITY FOUNDATION Gross unrelated usiness income from trade or usiness Enter here and on page 1, Part I, line 10, col. (A). 3. Expenses directly connected with production of unrelated usiness income Enter here and on page 1, Part I, line 10, col. (B). 4. Net income (loss) from unrelated trade or usiness (column 2 minus column 3). If a gain, compute cols. 5 through 7. Schedule J - Advertising Income (see instructions) Income From Periodicals Reported on a Consolidated Basis Part I 5. Gross income from activity that is not unrelated usiness income 6. Expenses attriutale to column 5 Enter here and on page 1, Part I, line 9, column (B). 7. Excess exempt expenses (column 6 minus column 5, ut not more than column 4). Enter here and on page 1, Part II, line Name of periodical 2. Gross advertising income 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, ut not more than column 4). (1) (2) (3) (4) Totals (carry to Part II, line (5)) Part II mi Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in columns 2 through 7 on a line-y-line asis.) 1. Name of periodical 2. Gross advertising income 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, ut not more than column 4). JSA (1) (2) (3) (4) (5) Totals from Part I Enter here and on page 1, Part I, line 11, col. (A). Enter here and on page 1, Part I line 11, col. (B). Totals, Part II (lines 1-5) mi Schedule K - Compensation of Officers, Directors, and Trustees (see instructions) ATCH 7 1. Name 2. Title 3. Percent of time devoted to usiness (1) % (2) % (3) % (4) % Total. Enter here and on page 1, Part II, line 14 m I Enter here and on page 1, Part II, line Compensation attriutale to unrelated usiness Form 990-T (2011) 1E BL K922 5/14/2013 3:55:24 PM V PAGE 66

5 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 1 FORM 990T - LINE 5 -INCOME (LOSS) FROM PARTNERSHIPS PARTNERSHIP INCOME 10,521. INCOME (LOSS) FROM PARTNERSHIPS 10, BL K922 5/14/2013 3:55:24 PM V PAGE 67

6 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 2 PART I - LINE 12 - OTHER INCOME OIL & GAS WORKING INTEREST 2,018. PART I - LINE 12 - OTHER INCOME 2, BL K922 5/14/2013 3:55:24 PM V PAGE 68

7 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 3 FORM 990T - PART II - LINE 28 - TOTAL OTHER DEDUCTIONS PARTNERSHIP EXPENSES 50,550. MISCELLANEOUS 335. PART II - LINE 28 - OTHER DEDUCTIONS 50, BL K922 5/14/2013 3:55:24 PM V PAGE 69

8 KANSAS STATE UNIVERSITY FOUNDATION SCHEDULE C - RENT INCOME DEDUCTIONS ATTACHMENT 4 BROCKMAN HOUSE REPAIRS & MAINTENANCE 7,525. DEPRECIATION 2,687. INSURANCE 1,009. UTILITIES 6,309. CLEANING 2,330. IMPROVEMENTS 2,735. MISCELLANEOUS 362. TOTAL 22, BL K922 5/14/2013 3:55:24 PM V PAGE 70

9 KANSAS STATE UNIVERSITY FOUNDATION SCHEDULE C - RENT INCOME DEDUCTIONS ATTACHMENT 5 CONDOS REPAIRS & MAINTENANCE 239. TAXES & LICENSES 7,380. DEPRECIATION 14,204. INSURANCE 922. UTILITIES 5,911. CLEANING 760. ASSOCIATION DUES 4,080. MISCELLANEOUS 1,383. TOTAL 34, BL K922 5/14/2013 3:55:24 PM V PAGE 71

10 KANSAS STATE UNIVERSITY FOUNDATION SCHEDULE E - UNRELATED DEBT-FINANCED INCOME ATTACHMENT AVERAGE AVERAGE 6. GROSS INCOME ALLOCABLE DEDUCTIONS DIRECTLY CONNECTED ACQUISITION ADJUSTED % 4 IS REPORTABLE DEDUCTIONS DESCRIPTION OF DEBT-FINANCED PROPERTY GROSS INCOME (3A) (3B) DEBT BASIS OF 5 (2 X 6) 6 * (3A + 3B) NANOSCALE 73, , ,908. 1,348,513. 1,849, , ,034. TOTALS 53, ,034. ATTACHMENT BL K922 5/14/2013 3:55:24 PM V PAGE 72

11 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 7 SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES BUSINESS NAME AND ADDRESS TITLE PERCENT COMPENSATION DUANE CANTRELL CHAIRMAN/BD OF TRUSTEES ANDERSON AVE. STE 500 MANHATTAN, KS JOHN ALLEN MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS JANET AYRES SECRETARY/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS RANDY BERNEY MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS LEE BORCK MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS CHARLIE CHANDLER MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS RANDY COONROD VICE CHAIR/BD OF TRUSTEES ANDERSON AVE. STE 500 MANHATTAN, KS SHARON EVERS-(EFF 3/2012) MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS BL K922 5/14/2013 3:55:24 PM V PAGE 73

12 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 7 (CONT'D) SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES BUSINESS NAME AND ADDRESS TITLE PERCENT COMPENSATION CURTIS FRASIER CHAIR/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS LEE HARRIS-(TERM ENDED 3/2012) CHAIRMAN/BD OF TRUSTEES ANDERSON AVE. STE 500 MANHATTAN, KS STEPHEN LACY MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS KEVIN LOCKETT TREASURER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS EARL MCVICKER-(TERM END 3/2012) VICE CHAIR/BD OF TRUSTEES ANDERSON AVE. STE 500 MANHATTAN, KS AMY BUTTON-RENZ MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS RICHARD MYERS VICE CHAIR/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS BILL SANFORD (TERM ENDED 9/2012) MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS BL K922 5/14/2013 3:55:24 PM V PAGE 74

13 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 7 (CONT'D) SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES BUSINESS NAME AND ADDRESS TITLE PERCENT COMPENSATION FRED A CHOLICK PRESIDENT/CEO ANDERSON AVE. STE 500 MANHATTAN, KS ALAN L KLUG VP/FINANCE & COMPLIANCE ANDERSON AVE. STE 500 MANHATTAN, KS DAVID L WEAVER VP/REAL ESTATE & INVESTMENTS ANDERSON AVE. STE 500 MANHATTAN, KS MICHAEL J SMITH VP/DEVELOPMENT ANDERSON AVE. STE 500 MANHATTAN, KS GARY HELLEBUST FORMER PRESIDENT/CEO ANDERSON AVE. STE 500 MANHATTAN, KS GREG LOHRENTZ SR VP FIN & ADMIN/CFO/COO ANDERSON AVE. STE 500 MANHATTAN, KS SHANE G GIESE SR VP DEVELOPMENT ANDERSON AVE. STE 500 MANHATTAN, KS BRENDA GUENTHER CONTROLLER ANDERSON AVE. STE 500 MANHATTAN, KS BL K922 5/14/2013 3:55:24 PM V PAGE 75

14 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 7 (CONT'D) SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES BUSINESS NAME AND ADDRESS TITLE PERCENT COMPENSATION CARL ICE (EFF 3/2012) MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS MIKE GOSS (EFF 3/2012) MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS TOTAL COMPENSATION BL K922 5/14/2013 3:55:24 PM V PAGE 76

15 KANSAS STATE UNIVERSITY FOUNDATION FEDERAL ELECTIONS ELECTION TO FORGO THE ENTIRE NET OPERATING LOSS CARRYBACK PERIOD TAXPAYER INCURRED A NET OPERATING LOSS IN THE TAX YEAR ENDED JUNE 30, 2012, AND IS ENTITLED TO A TWO-YEAR CARRYBACK UNDER IRC SEC. 172(B)(1)(A) OF ALL THE LOSS. PURSUANT TO IRC SEC. 172(B)(3), TAXPAYER HEREBY ELECTS TO RELINQUISH THE ENTIRE CARRYBACK PERIOD WITH RESPECT TO ANY REGULAR TAX AND AMT NET OPERATING LOSS. 9263BL K922 5/14/2013 3:55:24 PM V PAGE 77

16 Form 926 (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation OMB No Attachment Sequence No. 128 Attach to your income tax return for the year of the or distriution. Part I U.S. Transferor Information (see instructions) Name of or Identifying numer (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION If the or was a corporation, complete questions 1a through 1d. a If the was a section 361(a) or (), was the or controlled (under section 368(c)) y 5 or fewer domestic corporations? Yes No Did the or remain in existence after the? Yes No If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the or was a memer of an affiliated group filing a consolidated return, was it the parent corporation? Yes No If not, list the name and employer identification numer (EIN) of the parent corporation: Name of parent corporation EIN of parent corporation d Have asis adjustments under section 367(a)(5) een made? Yes No 2 If the or was a partner in a partnership that was the actual or (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the or s partnership: Name of partnership EIN of partnership CF CAPITAL INTERNATIONAL PARTNERS VI Did the partner pick up its pro rata share of gain on the of partnership assets? Yes No c Is the partner disposing of its entire interest in the partnership? Yes No d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Yes No Part II Transferee Foreign Corporation Information (see instructions) 3 Name of ee (foreign corporation) 4 Identifying numer, if any ACHILLERS HOLDINGS 1 SARL Address (including country) 5 RUE GUILLAUME KROLL;L-1682 LUXEMBOURG 6 Country code of country of incorporation or organization (see instructions) LU 7 Foreign law characterization (see instructions) CORPORATION 8 Is the ee foreign corporation a controlled foreign corporation? Yes No For Paperwork Reduction Act Notice, see separate instructions. Cat. No D

17 Page 2 Part III Information Regarding Transfer of Property (see instructions) Cash Type of (a) Date of () Description of (c) Fair market value on date of (d) Cost or other asis (e) Gain recognized on Stock and securities EQUITY INTERESTS 14,330 Installment oligations, account receivales or similar Foreign currency or other denominated in foreign currency Inventory Assets suject to depreciation recapture (see 1.367(a)-4T()) Tangile used in trade or usiness not listed under another category Intangile Property to e leased (as descried in final and temp. Regs. sec (a)-4(c)) Property to e sold (as descried in 1.367(a)-4T(d)) Transfers of oil and gas working interests (as descried in 1.367(a)-4T(e)) Other Supplemental Information Required To Be Reported (see instructions):

18 Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the or s interest in the foreign ee corporation efore and after the : (a) Before 0 % () After.001 % 10 Type of nonrecognition transaction (see instructions) Indicate whether any reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Yes No Gain recognition under section 904(f)(5)(F) Yes No c Recapture under section 1503(d) Yes No d Exchange gain under section Yes No 12 Did this result from a change in the classification of the ee to that of a foreign corporation? Yes No 13 Indicate whether the or was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted Yes No Depreciation recapture Yes No c Branch loss recapture Yes No d Any other income recognition provision contained in the aove-referenced regulations Yes No 14 Did the or assets which qualify for the trade or usiness exception under section 367(a)(3)? Yes No 15a Did the or foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? Yes No If the answer to line 15a is Yes, enter the amount of foreign goodwill or going concern value red $ 16 Was cash the only red? Yes No 17a Was intangile (within the meaning of section 936(h)(3)(B)) red as a result of the transaction? Yes No If Yes, descrie the nature of the rights to the intangile that was red as a result of the transaction:

19 Form 926 (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation OMB No Attachment Sequence No. 128 Attach to your income tax return for the year of the or distriution. Part I U.S. Transferor Information (see instructions) Name of or Identifying numer (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION If the or was a corporation, complete questions 1a through 1d. a If the was a section 361(a) or (), was the or controlled (under section 368(c)) y 5 or fewer domestic corporations? Yes No Did the or remain in existence after the? Yes No If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the or was a memer of an affiliated group filing a consolidated return, was it the parent corporation? Yes No If not, list the name and employer identification numer (EIN) of the parent corporation: Name of parent corporation EIN of parent corporation d Have asis adjustments under section 367(a)(5) een made? Yes No 2 If the or was a partner in a partnership that was the actual or (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the or s partnership: Name of partnership EIN of partnership COMMONFUND CAPITAL INTERNATIONAL PARTNERS VI, LP Did the partner pick up its pro rata share of gain on the of partnership assets? Yes No c Is the partner disposing of its entire interest in the partnership? Yes No d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Yes No Part II Transferee Foreign Corporation Information (see instructions) 3 Name of ee (foreign corporation) 4 Identifying numer, if any CAR TRAWLER 5 Address (including country) THE CHAPEL, MOUNT ST ANNE'S; MILLTOWN, DUBLIN 6, IRELAND 6 Country code of country of incorporation or organization (see instructions) EI 7 Foreign law characterization (see instructions) CORPORATION 8 Is the ee foreign corporation a controlled foreign corporation? Yes No For Paperwork Reduction Act Notice, see separate instructions. Cat. No D

20 Page 2 Part III Information Regarding Transfer of Property (see instructions) Type of (a) Date of () Description of (c) Fair market value on date of (d) Cost or other asis (e) Gain recognized on Cash Stock and securities 05/06/2011 EQUITY INTERESTS 25,203 Installment oligations, account receivales or similar Foreign currency or other denominated in foreign currency Inventory Assets suject to depreciation recapture (see 1.367(a)-4T()) Tangile used in trade or usiness not listed under another category Intangile Property to e leased (as descried in final and temp. Regs. sec (a)-4(c)) Property to e sold (as descried in 1.367(a)-4T(d)) Transfers of oil and gas working interests (as descried in 1.367(a)-4T(e)) Other Supplemental Information Required To Be Reported (see instructions):

21 Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the or s interest in the foreign ee corporation efore and after the : (a) Before 0 % () After % 10 Type of nonrecognition transaction (see instructions) Indicate whether any reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Yes No Gain recognition under section 904(f)(5)(F) Yes No c Recapture under section 1503(d) Yes No d Exchange gain under section Yes No 12 Did this result from a change in the classification of the ee to that of a foreign corporation? Yes No 13 Indicate whether the or was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted Yes No Depreciation recapture Yes No c Branch loss recapture Yes No d Any other income recognition provision contained in the aove-referenced regulations Yes No 14 Did the or assets which qualify for the trade or usiness exception under section 367(a)(3)? Yes No 15a Did the or foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? Yes No If the answer to line 15a is Yes, enter the amount of foreign goodwill or going concern value red $ 16 Was cash the only red? Yes No 17a Was intangile (within the meaning of section 936(h)(3)(B)) red as a result of the transaction? Yes No If Yes, descrie the nature of the rights to the intangile that was red as a result of the transaction:

22 Form 926 (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation OMB No Attachment Sequence No. 128 Attach to your income tax return for the year of the or distriution. Part I U.S. Transferor Information (see instructions) Name of or Identifying numer (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION If the or was a corporation, complete questions 1a through 1d. a If the was a section 361(a) or (), was the or controlled (under section 368(c)) y 5 or fewer domestic corporations? Yes No Did the or remain in existence after the? Yes No If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the or was a memer of an affiliated group filing a consolidated return, was it the parent corporation? Yes No If not, list the name and employer identification numer (EIN) of the parent corporation: Name of parent corporation EIN of parent corporation d Have asis adjustments under section 367(a)(5) een made? Yes No 2 If the or was a partner in a partnership that was the actual or (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the or s partnership: Name of partnership EIN of partnership COMMONFUND GLOBAL DISTRESSED PARTNERS III, LP Did the partner pick up its pro rata share of gain on the of partnership assets? Yes No c Is the partner disposing of its entire interest in the partnership? Yes No d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Yes No Part II Transferee Foreign Corporation Information (see instructions) 3 Name of ee (foreign corporation) 4 Identifying numer, if any CERBERUS INTERNATIONAL II LTD 5 Address (including country) C/O WALKERS CORPORATE SERVICES LTD; WALKER HOUSE, 87 MARY STREET, GEORGE TOWN, GRAND CAYMAN, CAYMAN ISLANDS 6 Country code of country of incorporation or organization (see instructions) CJ 7 Foreign law characterization (see instructions) CORPORATION 8 Is the ee foreign corporation a controlled foreign corporation? Yes No For Paperwork Reduction Act Notice, see separate instructions. Cat. No D

23 Page 2 Part III Information Regarding Transfer of Property (see instructions) Type of (a) Date of () Description of (c) Fair market value on date of (d) Cost or other asis (e) Gain recognized on Cash Stock and securities Installment oligations, account receivales or similar Foreign currency or other denominated in foreign currency Inventory Assets suject to depreciation recapture (see 1.367(a)-4T()) Tangile used in trade or usiness not listed under another category Intangile Property to e leased (as descried in final and temp. Regs. sec (a)-4(c)) Property to e sold (as descried in 1.367(a)-4T(d)) Transfers of oil and gas working interests (as descried in 1.367(a)-4T(e)) 10/01/2011 PROPERTIES 14,664 Other Supplemental Information Required To Be Reported (see instructions):

24 Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the or s interest in the foreign ee corporation efore and after the : (a) Before % () After.021 % 10 Type of nonrecognition transaction (see instructions) Indicate whether any reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Yes No Gain recognition under section 904(f)(5)(F) Yes No c Recapture under section 1503(d) Yes No d Exchange gain under section Yes No 12 Did this result from a change in the classification of the ee to that of a foreign corporation? Yes No 13 Indicate whether the or was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted Yes No Depreciation recapture Yes No c Branch loss recapture Yes No d Any other income recognition provision contained in the aove-referenced regulations Yes No 14 Did the or assets which qualify for the trade or usiness exception under section 367(a)(3)? Yes No 15a Did the or foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? Yes No If the answer to line 15a is Yes, enter the amount of foreign goodwill or going concern value red $ 16 Was cash the only red? Yes No 17a Was intangile (within the meaning of section 936(h)(3)(B)) red as a result of the transaction? Yes No If Yes, descrie the nature of the rights to the intangile that was red as a result of the transaction:

25 Form 926 (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation OMB No Attachment Sequence No. 128 Attach to your income tax return for the year of the or distriution. Part I U.S. Transferor Information (see instructions) Name of or Identifying numer (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION If the or was a corporation, complete questions 1a through 1d. a If the was a section 361(a) or (), was the or controlled (under section 368(c)) y 5 or fewer domestic corporations? Yes No Did the or remain in existence after the? Yes No If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the or was a memer of an affiliated group filing a consolidated return, was it the parent corporation? Yes No If not, list the name and employer identification numer (EIN) of the parent corporation: Name of parent corporation EIN of parent corporation d Have asis adjustments under section 367(a)(5) een made? Yes No 2 If the or was a partner in a partnership that was the actual or (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the or s partnership: Name of partnership EIN of partnership COMMONFUND GLOBAL DISTRESSED INVESTORS, LLC Did the partner pick up its pro rata share of gain on the of partnership assets? Yes No c Is the partner disposing of its entire interest in the partnership? Yes No d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Yes No Part II Transferee Foreign Corporation Information (see instructions) 3 Name of ee (foreign corporation) 4 Identifying numer, if any CGDI CAYMAN MASTER FUND LTD Address (including country) WALKER HOUSE, 87 MARY STREET, GEORGETOWN CJ KY Country code of country of incorporation or organization (see instructions) CJ 7 Foreign law characterization (see instructions) CORPORATION 8 Is the ee foreign corporation a controlled foreign corporation? Yes No For Paperwork Reduction Act Notice, see separate instructions. Cat. No D

26 Page 2 Part III Information Regarding Transfer of Property (see instructions) Cash Type of (a) Date of () Description of (c) Fair market value on date of VARIOUS 1,653,400 (d) Cost or other asis (e) Gain recognized on Stock and securities Installment oligations, account receivales or similar Foreign currency or other denominated in foreign currency Inventory Assets suject to depreciation recapture (see 1.367(a)-4T()) Tangile used in trade or usiness not listed under another category Intangile Property to e leased (as descried in final and temp. Regs. sec (a)-4(c)) Property to e sold (as descried in 1.367(a)-4T(d)) Transfers of oil and gas working interests (as descried in 1.367(a)-4T(e)) Other Supplemental Information Required To Be Reported (see instructions):

27 Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the or s interest in the foreign ee corporation efore and after the : (a) Before % () After % 10 Type of nonrecognition transaction (see instructions) Indicate whether any reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Yes No Gain recognition under section 904(f)(5)(F) Yes No c Recapture under section 1503(d) Yes No d Exchange gain under section Yes No 12 Did this result from a change in the classification of the ee to that of a foreign corporation? Yes No 13 Indicate whether the or was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted Yes No Depreciation recapture Yes No c Branch loss recapture Yes No d Any other income recognition provision contained in the aove-referenced regulations Yes No 14 Did the or assets which qualify for the trade or usiness exception under section 367(a)(3)? Yes No 15a Did the or foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? Yes No If the answer to line 15a is Yes, enter the amount of foreign goodwill or going concern value red $ 16 Was cash the only red? Yes No 17a Was intangile (within the meaning of section 936(h)(3)(B)) red as a result of the transaction? Yes No If Yes, descrie the nature of the rights to the intangile that was red as a result of the transaction:

28 Form 926 (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation OMB No Attachment Sequence No. 128 Attach to your income tax return for the year of the or distriution. Part I U.S. Transferor Information (see instructions) Name of or Identifying numer (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION If the or was a corporation, complete questions 1a through 1d. a If the was a section 361(a) or (), was the or controlled (under section 368(c)) y 5 or fewer domestic corporations? Yes No Did the or remain in existence after the? Yes No If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the or was a memer of an affiliated group filing a consolidated return, was it the parent corporation? Yes No If not, list the name and employer identification numer (EIN) of the parent corporation: Name of parent corporation EIN of parent corporation d Have asis adjustments under section 367(a)(5) een made? Yes No 2 If the or was a partner in a partnership that was the actual or (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the or s partnership: Name of partnership EIN of partnership COMMONFUND CAPITAL INTERNATIONAL PARTNERS VI, LP Did the partner pick up its pro rata share of gain on the of partnership assets? Yes No c Is the partner disposing of its entire interest in the partnership? Yes No d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Yes No Part II Transferee Foreign Corporation Information (see instructions) 3 Name of ee (foreign corporation) 4 Identifying numer, if any DANUBE INVESTMENTS SARL 5 Address (including country) 20 AVENUE MONTEREY L-2163 LUXEMBOURG 6 Country code of country of incorporation or organization (see instructions) LU 7 Foreign law characterization (see instructions) CORPORATION 8 Is the ee foreign corporation a controlled foreign corporation? Yes No For Paperwork Reduction Act Notice, see separate instructions. Cat. No D

29 Page 2 Part III Information Regarding Transfer of Property (see instructions) Type of (a) Date of () Description of (c) Fair market value on date of (d) Cost or other asis (e) Gain recognized on Cash Stock and securities 09/02/2011 EQUITY INTERESTS 15,169 Installment oligations, account receivales or similar Foreign currency or other denominated in foreign currency Inventory Assets suject to depreciation recapture (see 1.367(a)-4T()) Tangile used in trade or usiness not listed under another category Intangile Property to e leased (as descried in final and temp. Regs. sec (a)-4(c)) Property to e sold (as descried in 1.367(a)-4T(d)) Transfers of oil and gas working interests (as descried in 1.367(a)-4T(e)) Other Supplemental Information Required To Be Reported (see instructions):

30 Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the or s interest in the foreign ee corporation efore and after the : (a) Before 0 % () After % 10 Type of nonrecognition transaction (see instructions) Indicate whether any reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Yes No Gain recognition under section 904(f)(5)(F) Yes No c Recapture under section 1503(d) Yes No d Exchange gain under section Yes No 12 Did this result from a change in the classification of the ee to that of a foreign corporation? Yes No 13 Indicate whether the or was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted Yes No Depreciation recapture Yes No c Branch loss recapture Yes No d Any other income recognition provision contained in the aove-referenced regulations Yes No 14 Did the or assets which qualify for the trade or usiness exception under section 367(a)(3)? Yes No 15a Did the or foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? Yes No If the answer to line 15a is Yes, enter the amount of foreign goodwill or going concern value red $ 16 Was cash the only red? Yes No 17a Was intangile (within the meaning of section 936(h)(3)(B)) red as a result of the transaction? Yes No If Yes, descrie the nature of the rights to the intangile that was red as a result of the transaction:

31 Form 926 (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation OMB No Attachment Sequence No. 128 Attach to your income tax return for the year of the or distriution. Part I U.S. Transferor Information (see instructions) Name of or Identifying numer (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION If the or was a corporation, complete questions 1a through 1d. a If the was a section 361(a) or (), was the or controlled (under section 368(c)) y 5 or fewer domestic corporations? Yes No Did the or remain in existence after the? Yes No If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the or was a memer of an affiliated group filing a consolidated return, was it the parent corporation? Yes No If not, list the name and employer identification numer (EIN) of the parent corporation: Name of parent corporation EIN of parent corporation d Have asis adjustments under section 367(a)(5) een made? Yes No 2 If the or was a partner in a partnership that was the actual or (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the or s partnership: Name of partnership EIN of partnership COMMONFUND CAPITAL INTERNATIONAL PARTNERS VI, LP Did the partner pick up its pro rata share of gain on the of partnership assets? Yes No c Is the partner disposing of its entire interest in the partnership? Yes No d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Yes No Part II Transferee Foreign Corporation Information (see instructions) 3 Name of ee (foreign corporation) 4 Identifying numer, if any DARWIN HOLDINGS SARL 5 Address (including country) 20 AVENUE MONTEREY L-2163 LUXEMBOURG 6 Country code of country of incorporation or organization (see instructions) LU 7 Foreign law characterization (see instructions) CORPORATION 8 Is the ee foreign corporation a controlled foreign corporation? Yes No For Paperwork Reduction Act Notice, see separate instructions. Cat. No D

32 Page 2 Part III Information Regarding Transfer of Property (see instructions) Type of (a) Date of () Description of (c) Fair market value on date of (d) Cost or other asis (e) Gain recognized on Cash Stock and securities 10/20/2011 EQUITY INTERESTS 9,569 Installment oligations, account receivales or similar Foreign currency or other denominated in foreign currency Inventory Assets suject to depreciation recapture (see 1.367(a)-4T()) Tangile used in trade or usiness not listed under another category Intangile Property to e leased (as descried in final and temp. Regs. sec (a)-4(c)) Property to e sold (as descried in 1.367(a)-4T(d)) Transfers of oil and gas working interests (as descried in 1.367(a)-4T(e)) Other Supplemental Information Required To Be Reported (see instructions):

33 Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the or s interest in the foreign ee corporation efore and after the : (a) Before 0 % () After % 10 Type of nonrecognition transaction (see instructions) Indicate whether any reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Yes No Gain recognition under section 904(f)(5)(F) Yes No c Recapture under section 1503(d) Yes No d Exchange gain under section Yes No 12 Did this result from a change in the classification of the ee to that of a foreign corporation? Yes No 13 Indicate whether the or was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted Yes No Depreciation recapture Yes No c Branch loss recapture Yes No d Any other income recognition provision contained in the aove-referenced regulations Yes No 14 Did the or assets which qualify for the trade or usiness exception under section 367(a)(3)? Yes No 15a Did the or foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? Yes No If the answer to line 15a is Yes, enter the amount of foreign goodwill or going concern value red $ 16 Was cash the only red? Yes No 17a Was intangile (within the meaning of section 936(h)(3)(B)) red as a result of the transaction? Yes No If Yes, descrie the nature of the rights to the intangile that was red as a result of the transaction:

34 Form 926 (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation OMB No Attachment Sequence No. 128 Attach to your income tax return for the year of the or distriution. Part I U.S. Transferor Information (see instructions) Name of or Identifying numer (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION If the or was a corporation, complete questions 1a through 1d. a If the was a section 361(a) or (), was the or controlled (under section 368(c)) y 5 or fewer domestic corporations? Yes No Did the or remain in existence after the? Yes No If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the or was a memer of an affiliated group filing a consolidated return, was it the parent corporation? Yes No If not, list the name and employer identification numer (EIN) of the parent corporation: Name of parent corporation EIN of parent corporation d Have asis adjustments under section 367(a)(5) een made? Yes No 2 If the or was a partner in a partnership that was the actual or (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the or s partnership: Name of partnership EIN of partnership COMMONFUND CAPITAL INTERNATIONAL PARTNERS VI, LP Did the partner pick up its pro rata share of gain on the of partnership assets? Yes No c Is the partner disposing of its entire interest in the partnership? Yes No d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Yes No Part II Transferee Foreign Corporation Information (see instructions) 3 Name of ee (foreign corporation) 4 Identifying numer, if any FOURTH HOSITALITY 5 Address (including country) 90 LONG ACRE;LONDON WC2E 9RA, U.K. 6 Country code of country of incorporation or organization (see instructions) UK 7 Foreign law characterization (see instructions) CORPORATION 8 Is the ee foreign corporation a controlled foreign corporation? Yes No For Paperwork Reduction Act Notice, see separate instructions. Cat. No D

35 Page 2 Part III Information Regarding Transfer of Property (see instructions) Type of (a) Date of () Description of (c) Fair market value on date of (d) Cost or other asis (e) Gain recognized on Cash Stock and securities EQUITY INTERESTS 11,175 Installment oligations, account receivales or similar Foreign currency or other denominated in foreign currency Inventory Assets suject to depreciation recapture (see 1.367(a)-4T()) Tangile used in trade or usiness not listed under another category Intangile Property to e leased (as descried in final and temp. Regs. sec (a)-4(c)) Property to e sold (as descried in 1.367(a)-4T(d)) Transfers of oil and gas working interests (as descried in 1.367(a)-4T(e)) Other Supplemental Information Required To Be Reported (see instructions):

36 Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the or s interest in the foreign ee corporation efore and after the : (a) Before 0 % () After % 10 Type of nonrecognition transaction (see instructions) Indicate whether any reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Yes No Gain recognition under section 904(f)(5)(F) Yes No c Recapture under section 1503(d) Yes No d Exchange gain under section Yes No 12 Did this result from a change in the classification of the ee to that of a foreign corporation? Yes No 13 Indicate whether the or was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted Yes No Depreciation recapture Yes No c Branch loss recapture Yes No d Any other income recognition provision contained in the aove-referenced regulations Yes No 14 Did the or assets which qualify for the trade or usiness exception under section 367(a)(3)? Yes No 15a Did the or foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? Yes No If the answer to line 15a is Yes, enter the amount of foreign goodwill or going concern value red $ 16 Was cash the only red? Yes No 17a Was intangile (within the meaning of section 936(h)(3)(B)) red as a result of the transaction? Yes No If Yes, descrie the nature of the rights to the intangile that was red as a result of the transaction:

37 Form 926 (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation OMB No Attachment Sequence No. 128 Attach to your income tax return for the year of the or distriution. Part I U.S. Transferor Information (see instructions) Name of or Identifying numer (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION If the or was a corporation, complete questions 1a through 1d. a If the was a section 361(a) or (), was the or controlled (under section 368(c)) y 5 or fewer domestic corporations? Yes No Did the or remain in existence after the? Yes No If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the or was a memer of an affiliated group filing a consolidated return, was it the parent corporation? Yes No If not, list the name and employer identification numer (EIN) of the parent corporation: Name of parent corporation EIN of parent corporation d Have asis adjustments under section 367(a)(5) een made? Yes No 2 If the or was a partner in a partnership that was the actual or (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the or s partnership: Name of partnership EIN of partnership COMMONFUND CAPITAL INTERNATIONAL PARTNERS VI, LP Did the partner pick up its pro rata share of gain on the of partnership assets? Yes No c Is the partner disposing of its entire interest in the partnership? Yes No d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Yes No Part II Transferee Foreign Corporation Information (see instructions) 3 Name of ee (foreign corporation) 4 Identifying numer, if any HCI HOLDINGS SARL 5 Address (including country) 20 AVENUE MONTEREY;L-2163 LUXEMBOURG 6 Country code of country of incorporation or organization (see instructions) LU 7 Foreign law characterization (see instructions) CORPORATION 8 Is the ee foreign corporation a controlled foreign corporation? Yes No For Paperwork Reduction Act Notice, see separate instructions. Cat. No D