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

Transcription

1 Form 990-T Department of the Treasury lnternal Revenue Service Exempt Organization Business lncome Tax Return OMB No (and proxy tax under section 6033(e)) For calendar year 2014 or other tax year beginning 7/ , and ending 6/ lnformation about Form 990-T and its instruetions is available at Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c). ~lo (c)(j) Publi~on Org.. Oriy for A 0 Cheek box if o Check box if na me changed and see instructions. D address ehanged B Employer identification number (Employees' trust. see instrucllons.) B Exempt under section Print FRESNO STATE PROGRAMS FOR CHLDREN, NC or 2771 EAST SHAW AVE ~501( e )( 3 Type FRESNO, CA E Unrelated business activity codes (See instructions.) 408(e) 220(e) 408A 530(a) 529(a) e Book value of all assets at F Group exemption number (See instruetions.).. end of year G Cheek organization type ,353. ~ ~ 501 (e) eorporation O 501 (e) trust (a) trust O Other trust H Desenbe the organ1zat1on's 2nmary unrelated busrness aetrvrty... CHLD DAY CARE SERVCES During the tax year, was the eorporation a subsidiary in an affiliated group or a parent-subsidiary eontrolled group?. ~ OYes ~No lf 'Yes,' enter the name and identifying number of the parent eorporation... ~ J The books are in eare of.. KATE TUCKNESS Telephone number Part 1 Unrelated Trade or Business lncome (A) lneome (8) Expenses (C) Net 1 a Gross reeeipts or sal es... b Less returns and allowances.... e Balanee.. 1 e 2 Cast of goods sold (Sehedule A, line 7) Gross profit. Subtraet li ne 2 from li ne 1 e a Capital gain net ineome (attaeh Sehedule 0)... b Net gain (loss) (Ferm 4797, Part 11, li ne 17) (attach Form 4797)... e Capital loss deduetion for trusts e 5 lneome (loss) from partnerships and S corporations (attach statement) Rent income (Schedule C) Unrelated debt-financed income (Schedule E) lnterest, annuities, royalties, and rents tram controlled organizations (Schedule F) 8 9 lnvestment income of a section 501(c)(7), (9), or (17) organization (Sch G) Exploited exempt aetivity ineome (Sehedule ) Advertising income (Schedule J) a 4b 12 Other income (See instructions; attach schedule).... Se e Statement Total. Combine lines 3 through o Part 11 1 Dedu_ctions Not Taken Elsewhere <? ee instructians far limitatians an deduc_tians) (Except far cantnbutlans, deduct1ans must be d1rectl cannected w1th the unrelated bus1ness 1ncame. 14 Compensation of officers, directors, and trustees (Schedule K) ~~ ~- 15 Salaries and wages , 167. r-~ ~~~~ 16 Repairs and maintenance _ ~~ ~~~ 17 Bad debts _7-+ :::.3~. 18 lnterest (attach schedule) ~~ Taxes and licenses r---~ Charitable contributions (See instruetions for limitation rules) !--_, Depreciation (attach Form 4562) r---r , 22 Less depreciation claimed on Schedule A and elsewhere on return a 22 b 23 Depletion r---~ Contributions to deferred compensation plans !--_, Employee benefit programs ~~ Excess exempt expenses (Sehedule 1) ~--=~ Excess readership eosts (Sehedule J) Other deductions (attach schedule) $~E;!.. $t,;;tt:e;!j!~at.) 1-:2;;-;8; ""3::-,- 8""1=-9= Total deduetions. Add lines 14 through , Unrelated business taxable ineome before net operating loss deduction. Subtract line 29 from line l-3~o=--l ::1:...:8:--','-:1~4:::-:=6-=-. 31 Net operating loss deduction (limited to the amount on line 30) Unrelated business taxable ineome before specific deduction. Subtract line 31 from line l-3~2=--l :-1-:8~,--,1o-4-:-:: Specific deduction (Generally $1,000, but see li ne 33 instruetions for exeeptions) , 00 0 _ 1--:::cc; ~?L~~ 34 Unrelated business taxable income. Subtract li ne 33 tram li ne 32. lf li ne 33 is greater than li ne 32, enter the smaller of zero or li ne , BAA For Paperwork Reduetion Aet Notiee, see instruetions. TEEA0205L 09/16/14 Form 990-T (2014)

2 Form 990-T (2014) FRESNO STATE PROGRAMS FOR CHLDREN NC Part 111 Tax Computation 35 Organizations Taxable as Corporations. See instructions lor tax computation. Controlled group members (sections 1561 and 1563) check here O See instruetions and: a Enter your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order): <1 > $ <2> $ <3> 1 $ 1 b Enter organization's share of: Additional 5 tax (nat more than $11,750)... $ Additional 3 tax (nat more than $1 00,000) [$ e lncome tax on the amount on line e 36 Trusts Taxable at Trust Rates. See instructions lor tax computation. lncome tax on the amount on line 34 from: O Tax rate schedule or O Schedule D (Form 1041) '... '.. 37 Proxy tax. See instructions.... ' Alternative minimum tax Total. Add lines 37 and 38 to line 35c or 36, whichever applies.... ' ' 39 Part V Tax and Payments 40 a Foreign tax eredit (corporations attach Form 11 18; trusts attach Form 11 16).. 40a b Other eredits (see instructions) b e General business credit. Attach Form 3800 (see instruetions) e d Credit lor prior year minimum tax (attach Form 8801 or 8827) d e Total eredits. Add lines 40a through 40d e 41 Subtract line 40e from line Other taxes. Check if from: D Form Form Form Form 8866 O Other (attach schedule) Total tax. Add lines 41 and a Payments: A 2013 overpayment credited to a b 2014 estimated tax payments b e Tax deposited with Form e d Foreign organizations: Tax paid or withheld at source (see instructions)... 44d e Backup withholding (see instructions) e f Credit far smal l employer health insurance premiums (Attach Form 8941 ) g Other credits and payments: 0Form 2439 O Form 4136 OOther Total g 45 Total payments. Add lin es 44a through 44g Estimated tax penalty (see instructions). Check if Form 2220 is attached "' Tax due. lf li ne 45 is less than the total of lines 43 and 46, enter amount owed , Overpayment. lf line 45 is larger than the total of lines 43 and 46, enter amount overpaid , Enter the amount of line 48 you want: Credited to 2015 estimated tax.,.. 1, 948. Refunded.,.. 49 Part V J Statements Regarding Certain Activities and Other lnformation (see instructions) 1 At any time during the 2014 calendar year, did the organization have an interest in or a signature or other authority aver a financial account (bank, securities, or other) in a foreign country? lf YES, the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. lf YES, enter the name of the foreign country here 2 During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trus!? lf YES, see instructions far other forms the organization may have to file. 3 Enter the amount of tax-exempt interest received or accrued during the tax year Schedule A - Cost of Goods Sold. Enter method of mventory valuat1on.,.. 1 lnventory at beginning of year Purehases Cast of labor f--3-l l 4 a Additional section 263A costs (attach schedule) b Other costs (attach sch~ Total. Add lines 1 through 4b.... Sign Here Paid Preparer Use Only $ o. lnventory at end of year Cost of goods sold. Subtract line 6 from line 5. Enter here and in Part, line a 8 Do the rules of section 263A (with respect to 4b property produced or acquired far resale) apply 5 ta the organization? /&((.5 eheck O 1f self employed P Firm's name Priee Firm's EN ~~~~~~~~~~L ~~~~~ Firm's address., Scot t Avenue 6 7 PTN Page 2 2, , 572. o o. Cl ovi s CA Phone no BAA TEEA0202L Form 990-T (2014) Yes Yes No No

3 Form 990-T (2014) FRESNO STATE PROGRAMS FOR CHLDREN, NC Page 3 Schedule C - Rent lncome (From Real Property and Personal Property Leased With Real Property) (see instructions) Description of property 2 Rent received or accrued (a) From personal property (b) From real and personal property (if the percentage of rent far personal (if the percenta~e of rent far personal property is more than 10 but nat property excee s 50 or if the rent is more than 50) based on profit or income) Total Total (e) Total income. Add totals of columns 2(a) and 2(b). Enter 3(a) Deductions directly connected with the income in columns 2(a) and 2(b) (attach schedule) (b) Total deductions. Enter ~ere and an page 1, Part here and on page 1, Part, line 6, column (A) , line 6, column (B)......,.. Schedule E - Unrelated Debt-Fmanced lncome (see 1nstruct1ons) 3 Deductions directly connected with or allocable to 2 Gross income from debt-financed property 1 Description of debt-financed property or allocable to debt- financed property (a) Straight line (b) Other deductions depreciation (attach sch) (attach schedule) 4 Amount of average 5 Average adjusted basis of 6 Column 4 7 Gross income 8 Allocable deductions acquisition debt on or or allocable to debt -financed divided by reportable (column 2 x (column 6 x total of allocable to debt-financed property (attach schedule) column 5 column 6) columns 3(a) and 3(b)) property (attach schedule) ll ō ll ō Enter here and on page 1, Enter here and on page 1, Part, line 7, column (A). Part, line 7, column (8). Totals Total dividends-received deductions included in column Schedule F - lnterest, Annu1t1es, Royalt1es, and Rents From Controlled Orgamzat1ons (see mstruct1ons) Exempt Controlled Organizations 1 Name of controlled 2 Employer 3 Net unrelated 4 Total of specified 5 Part of column 4 6 Deductions directly organizati on identification income (loss) payments made that is included in connected with number (see instructions) the controlling income in column 5 organization's gross income Nonexempt Controlled Orgamzat1ons 7 Taxable lncome 8 Net unrelated 9 Total of specified 1 O Part of column 9 that is 11 Deductions directly income (loss) payments made included in the controlling connected with income (see instructions) organization's gross income in column 10 Add columns 5 and 1 O. Enter Add columns 6 and 11. Enter here and on page 1, Part, lin e here and on page 1, Part, line 8, column (A). 8, column (8). Totals BAA TEEA0203L 09/16114 Form 990-T (2014)

4 Form 990-T (2014) FRESNO STATE PROGRAMS FOR CHLDREN, NC Page 4 Schedule G- lnvestment lncome of a Section 501(c7), (9), or (17) Organization (see instructions) 3 Deductions 4 Set-asides 5 Total deductions and 1 Description of income 2 Amount of income directly connected (attach schedule) set-asides (column 3 (attach schedule) plus column 4) Enter here and on page 1, Part, line 9, column (A). Enter here and on page 1, Part, line 9, column (8). Totals Schedule - Explo1ted Exempt Act1v1ty lncome, Other Than Advert1smg lncome (see mstruct1ons) 2 Gross 3 Expenses directly 4 Net income (loss) 5 Gross income from 6 Expenses 7 Excess exempt unrelated connected with from unrelated trade activity that is nat attributable to expenses (column 6 1 Description of exploited activity business production or business (column unrelated business column 5 minus column 5, but income from of unrelated 2 minus column 3). income nat more than trade or business income 1 a gain compute column 4). business columns 5 through 7. Enter here and Enter here and Enter here and on f.age 1, on page 1, on page 1, Part, hne 1 O, Part, l1ne 1 O, Part 11, hne 26. column (A). column (8). Totals Schedule J - Advertising lncome (See instructions) fpart l l lncome From Periodicals Reported on a Consolidated Basis 2 Gross 3 Direct 4 Advertising gain or 5 Circulation 6 Readership 7 Excess readership advertising advertising (loss) (col 2 minus income costs costs (col 6 minus col 1 Name of periodical income costs col 3). 1 a gain, 5, but nat more than compute col 5 col 4). through 7. (1} Totals (carry lo Part 11, line (5)) Part 11 l lncome Fro'!' Periodicals Reported on a Separate Basis (Far each periodical listed in Part 11, fill in columns 2 through 7 on a hne -by-hne bas1s) 2 Gross 3 Direct 4 Advertising gain or 5 Circulation 6 Readership 7 Excess readership advertising advertising (loss) (col 2 minus income costs costs (col 6 min us col 1 Name of periodical income costs col 3). 11 a gain, 5, but nat more than compute cals 5 col 4). throuoh 7. (2} (5}Totals from Part Enter here and Enter here and Enter here and on f.age 1, on page 1, on page 1, Part, line 11, Part, me 11, Part 11, me 27. column (A) column (8). Totals, Part li (lines 1-5) Schedule K - Compensat1on of Off1cers, D1rectors, and Trustees (see instruct1ons) 3 Percent of 4 Compensation attributable 1 Name 2Title time devoted to unrelated business to business Total. Enter here and on page 1, Part 11, line BAA TEEA0204 L 09/16/14 Form 990 T (2014)

5 "' ' ' 2014 Federal Statements Page 1 FRESNO STATE PROGRAMS FOR CHLDREN, NC Statement 1 Form 990-T, Part, Line 12 Other lncome Program Service Revenue $ ',~1;:..:;6o-:::4c..:... Total $ 46, 164. ================ Statement 2 Form 990-T, Part 11, Line 28 Other Deductions MSCELLANEOUS $ 11. OVERHEAD ALLOCATON , 691. PAYROLL TAES AND BENEFTS SUPPLES TRAVEL UTL TES Tot al =$=====2 3==,~8=1=9~.