For calendar year 2012 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 2012 or other tax year eginning 07/01, 2012, and ending 06/30, See separate instructions. Name of organization ( Check ox if name changed and see instructions.) OMB Open to Pulic for 501(c)(3) Organizations Only D Employer identification numer (Employees' trust, see instructions.) B Exempt under section PACIFIC UNIVERSITY 501( C )( 3 ) Print Numer, street, and room or suite no. If a P.O. ox, see instructions or 408(e) 220(e) E Unrelated usiness activity codes Type (see instructions.) 408A 530(a) 2043 COLLEGE WAY 529(a) City or town, state, and ZIP code C Book value of all assets FOREST GROVE, OR at end of year F Group exemption numer (see instructions) 224,673,746 G Check organization type 501(c) corporation 501(c) trust 401(a) trust Other trust H Descrie the organization's primary unrelated usiness activity. ADVERTISING/PARTNERSHIP/CONFERENCES I During the tax year, was the corporation a susidiary in an affiliated group or a parent-susidiary controlled group? If "," 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 Balance 1c 2 Cost of goods sold (Schedule A, line 7) 2 3 Gross profit. Sutract line 2 from line 1c 3 4a Capital gain net income (attach Schedule D) 4a Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797) 4 c Capital loss deduction for trusts 4c 5 Income (loss) from partnerships and S corporations (attach statement) 5 2, Rent income (Schedule C) 6 7 Unrelated det-financed income (Schedule E) 7 8 Interest, annuities, royalties, and rents from controlled organizations (Schedule F) 8 9 Investment income of a section 501(c)(7), (9), or (17) organization (Schedule G) 9 10 Exploited exempt activity income (Schedule I) Advertising income (Schedule J) Other income (see instructions; attach statement) Total. Comine lines 3 through 12 t) 13 Part II where (see ALLIE LOSLI , ,865. Deductions t 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 statement) Taxes and licenses Charitale contriutions (see instructions for limitation rules) Depreciation (attach Form 4562) 21 Less depreciation claimed on Schedule A and elsewhere on return 22a Depletion Contriutions to deferred compensation plans Employee enefit programs Excess exempt expenses (Schedule I) Excess readership costs (Schedule J) Other deductions (attach statement) Total deductions. Add lines 14 through 28 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) Pulic lic n 2,919. ATCH 1 2,919. 3,488. 3, ,458. ATCH 2 394, ,666. 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 ,459. For Paperwork Reduction Act tice, see instructions. 2E Form 990-T (2012) NY V Co opy , , ,157. ATTACHMENT 3 82, , , ,459. 1,000.

2 Form 990-T (2012) Page 2 Part III Tax Computation 35 Organizations taxale as corporations (see instructions for tax computation). Controlled group memers (sections 1561 and 1563) check here See instructions and: a Enter your share of the $50,000, $25,000, and $9,925,000 taxale income rackets (in that order): (1) $ (2) $ (3) $ Enter organization's share of: (1) Additional 5% tax (not more than $11,750) $ $ (2) Additional 3% tax (not more than $100,000) 36 Trusts taxale at trust rates (see instructions for tax computation). Income tax on the amount on line 34 from: Tax rate schedule or Schedule D (Form 1041) Proxy tax (see instructions) Alternative minimum tax Total. Add lines 37 and 38 to line 35c or 36, whichever applies 39 Part IV Tax and Payments 40 a Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116) 40a Other credits (see instructions) 40 c General usiness credit. Attach Form 3800 (see instructions) 40c d Credit for prior year minimum tax (attach Form 8801 or 8827) 40d 41 Sutract line 40e from line Other taxes. Check if from: Form 4255 Form 8611 Form 8697 Form 8866 Other (attach statement) Total tax. Add lines 41 and a Payments: A 2011 overpayment credited to a4a 10, estimated tax payments 44 c Tax deposited with Form c d Foreign organizations: Tax paid or withheld at source (see instructions) 44d e Backup withholding (see instructions) 44e f Credit for small employer health insurance premiums (Attach Form 8941) 44f g Other credits and payments: Form 2439 Form 4136 Other Total 44g 45 Total payments. Add lines 44a through 44g Estimated tax penalty (see instructions). Check if Form is attached Tax due. If line 45 is less than the total of lines 43 and 46, enter amount owed Overpayment. If 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 2013 estimated tax 10,177. Refunded 49 c Income tax on the amount on line 34 35c e Total credits. Add lines 40a through 40d 40e Part V Statements Regarding Certain Activities and Other Information (see instructions) 1 At any time during the 2012 calendar year, did the organization have an interest in or a signature or other authority over a financial account (ank, securities, or other) in a foreign country? If "," the organization may have to file Form TD F , Report of Foreign Bank and Financial Accounts. If "," enter the name of the foreign country here 2 During the tax year, did the organization receive a distriution from, or was it the grantor of, or transferor to, a foreign trust? If "," see instructions for other forms the organization may have to file. 3 Enter the amount of tax-exempt interest received or accrued during the tax year $ (attach statement) 4a 8 Do the rules of section 263A (with respect to Other costs (attach 4 produced or acquired for resale) apply statement) 5 Schedule A - Cost of Goods Sold. Enter method of inventory valuation 1 Inventory at eginning of year 1 6 Inventory at end of year 6 2 Purchases 2 7 Cost of goods sold. Sutract line 3 Cost of laor 3 6 from line 5. Enter here and in 4a Additional section 263A costs Part I, line Total. Add lines 1 through 4 to the organization? Sign Here Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the est of my knowledge and elief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is ased on all information of which preparer has any knowledge. Paid Preparer Use Only 2E PACIFIC UNIVERSITY Pulic ic on o May the IRS discuss this return with the preparer shown elow Signature of officer Date Title (see instructions)? Print/Type preparer's name Preparer's er' ssign signature Date PTIN Check if 04/28/2014 self-employed 0 10, ,177. ROBISON, SUE P Firm's name KPMG LLP Firm's EIN Firm's address 1918 EIGHTH AVENUE, SUITE 2900 Phone no SEATTLE, WA NY V Form 990-T (2012)

3 PACIFIC UNIVERSITY Form 990-T (2012) 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) (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) 3(a) Deductions directly connected with the income in columns 2(a) and 2() (attach statement) (1) (2) (3) (4) Total Total (c) Total income. Add totals of columns 2(a) and 2(). Enter here and on page 1, Part I, line 6, column (A) Schedule E - Unrelated Det-Financed Income (see instructions) (1) (2) (3) (4) 4. Amount of average acquisition det on or allocale to det-financed (attach statement) (1) (2) (3) (4) 1. Description of det-financed 5. Average adjusted asis of or allocale to det-financed (attach statement) 2. Gross income from or allocale to det-financed 6. Column 4 divided y column 5 % % % % () Total deductions. Enter here and on page 1, Part I, line 6, column (B) 3. Deductions directly connected with or allocale to det-financed (a) Straight line depreciation (attach statement) 7. Gross income reportale (column 2 x column 6) Enter here and on page 1, Part I, line 7, column (A). Totals Total dividends-received deductions included in column 8 Schedule F - Interest, Annuities, ies, Royalties, and Rents From Controlled Organizations (see instructions) Exempt Controlled Organizations 1. Name of controlled organization Pulic 2. Employer identification numer In I 3. Net unrelated income (loss) (see instructions) 4. Total of specified payments made 5. Part of column 4 that is included in the controlling organization's gross income () Other deductions (attach statement) 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). 6. Deductions directly connected with income in column 5 (1) (2) (3) (4) nexempt Controlled Organizations (1) (2) (3) (4) Totals 7. Taxale Income 8. Net unrelated income (loss) (see instructions) 9. Total of specified payments made 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 (2012) 2E NY V

4 Form 990-T (2012) 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 statement) (attach statement) plus col. 4) (1) (2) (3) (4) Totals Enter here and on page 1, Part I, line 9, column (A). Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income (see instructions) (1) (2) (3) (4) 1. Description of exploited activity 2. Gross unrelated usiness income from trade or usiness Enter here and on page 1, Part I, line 10, col. (A). Totals Schedule J - Advertising Income (see instructions) Part I (1) (2) (3) (4) 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. Income From Periodicals Reported on a Consolidated Basiss 1. Name of periodical Totals (carry to Part II, line (5)) Part II 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 Gross income from activity that is not unrelated usiness income 5. Circulation income 6. Expenses attriutale to column 5 6. Readership costs 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 Excess readership costs (column 6 minus column 5, ut not more than column 4). 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 e asis.) 1. Name of periodical (1) (2) (3) (4) Totals from Part I 2. Gross advertising income Enter here and on page 1, Part I, line 11, col. (A). 3. Direct advertising costs Enter here and on page 1, Part I line 11, col. (B). 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through 7. Totals, Part II (lines 1-5) 3,488. Schedule K - Compensation of Officers, Directors, and Trustees (see instructions) 1. Name 2. Title 5. Circulation income 3. Percent of time devoted to usiness (1) % (2) % (3) % (4) % Total. Enter here and on page 1, Part II, line 14 2E PACIFIC UNIVERSITY Pulic ic Inspect ction ATCH 4 3, ,488. NY V py 6. Readership costs 7. Excess readership costs (column 6 minus column 5, ut not more than column 4). Enter here and on page 1, Part II, line Compensation attriutale to unrelated usiness Form 990-T (2012)

5 926 Form (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation Attach to your income tax return for the year of the transfer or distriution. OMB Attachment Sequence. 128 Part I U.S. Transferor Information (see instructions) Name of transferor Identifying numer (see instructions) PACIFIC UNIVERSITY a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or () transfer, was the transferor controlled (under section 368(c)) y 5 or fewer domestic corporations? Did the transferor remain in existence after the transfer? If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the transferor was a memer of an affiliated group filing a consolidated return, rn was it the parent corporation? 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? 2 If the transferor was a partner in a partnership that t was the actual transferor (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the transferor's ror's partnership: Name of partnership Pul lic EIN of partnership KEYHAVEN CAPITAL PARTNERS RS II, LP Did the partner pick up its pro rata share of gain on the transfer of partnership assets? c Is the partner disposing of its entire interest in the partnership? d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Part II Transferee Foreign Corporation Information (see instructions) 3 Name of transferee (foreign corporation) 4 Identifying numer, if any BAYV INVESTMENTS LIMITED N/A-FOREIGN 5 Address (including country) KINGSWAY BUILDINGS, BRIDGEND INDUSTRIAL ESTATE, BRIDGEND, UK CF31 3RY 6 Country code of country of incorporation or organization (see instructions) UK 7 Foreign law characterization (see instructions) CORPORATION 8 Is the transferee foreign corporation a controlled foreign corporation? For Paperwork Reduction Act tice, see separate instructions. Form 926 (Rev )

6 Form 926 (Rev ) Page 2 Part III Information Regarding Transfer of Property (see instructions) Type of (a) Date of transfer () Description of (c) Fair market value on date of transfer (d) Cost or other asis (e) Gain recognized on transfer Cash 10/26/2012 A SHARES 54 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)) Pulic lic ic on py Other Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev )

7 Form 926 (Rev ) Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the transferor's interest in the foreign transferee corporation efore and after the transfer: (a) Before % () After % Type of nonrecognition transaction (see instructions) 11 Indicate whether any transfer reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Gain recognition under section 904(f)(5)(F) c Recapture under section 1503(d) d Exchange gain under section 987 a c d Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor 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: Tainted Depreciation recapture Branch loss recapture Any other income recognition provision contained in the aove-referenced regulations Did the transferor transfer assets which qualify for the trade or usiness exception ept under section 367(a)(3)? 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? If the answer to line 15a is "," enter the amount of foreign goodwill or going concern value transferred $ N/A Was cash the only transferred? IRC SECTION a Was intangile (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? If "," descrie the nature of the rights to the intangile that was transferred as a result of the transaction: Pulic ic Form 926 (Rev )

8 926 Form (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation Attach to your income tax return for the year of the transfer or distriution. OMB Attachment Sequence. 128 Part I U.S. Transferor Information (see instructions) Name of transferor Identifying numer (see instructions) PACIFIC UNIVERSITY a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or () transfer, was the transferor controlled (under section 368(c)) y 5 or fewer domestic corporations? Did the transferor remain in existence after the transfer? If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the transferor was a memer of an affiliated group filing a consolidated return, rn was it the parent corporation? 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? 2 If the transferor was a partner in a partnership that t was the actual transferor (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the transferor's ror's partnership: Name of partnership Pul lic EIN of partnership KEYHAVEN CAPITAL PARTNERS RS II, LP Did the partner pick up its pro rata share of gain on the transfer of partnership assets? c Is the partner disposing of its entire interest in the partnership? d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Part II Transferee Foreign Corporation Information (see instructions) 3 Name of transferee (foreign corporation) 4 Identifying numer, if any PHH 1 LIMITED N/A-FOREIGN 5 Address (including country) CUNARD HOUSE, 15 REGENT STREET, LONDON, UK SW1Y 4LR 6 Country code of country of incorporation or organization (see instructions) UK 7 Foreign law characterization (see instructions) CORPORATION 8 Is the transferee foreign corporation a controlled foreign corporation? For Paperwork Reduction Act tice, see separate instructions. Form 926 (Rev )

9 Form 926 (Rev ) Page 2 Part III Information Regarding Transfer of Property (see instructions) Type of (a) Date of transfer () Description of (c) Fair market value on date of transfer (d) Cost or other asis (e) Gain recognized on transfer Cash 11/9/2012 A SHARES 39 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)) Pulic lic ic on py Other Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev )

10 Form 926 (Rev ) Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the transferor's interest in the foreign transferee corporation efore and after the transfer: (a) Before % % () After % % Type of nonrecognition transaction (see instructions) 11 Indicate whether any transfer reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Gain recognition under section 904(f)(5)(F) c Recapture under section 1503(d) d Exchange gain under section 987 a c d Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor 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: Tainted Depreciation recapture Branch loss recapture Any other income recognition provision contained in the aove-referenced regulations Did the transferor transfer assets which qualify for the trade or usiness exception ept under section 367(a)(3)? 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? If the answer to line 15a is "," enter the amount of foreign goodwill or going concern value transferred $ N/A Was cash the only transferred? IRC SECTION a Was intangile (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? If "," descrie the nature of the rights to the intangile that was transferred as a result of the transaction: Pulic ic Form 926 (Rev )

11 926 Form (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation Attach to your income tax return for the year of the transfer or distriution. OMB Attachment Sequence. 128 Part I U.S. Transferor Information (see instructions) Name of transferor Identifying numer (see instructions) PACIFIC UNIVERSITY a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or () transfer, was the transferor controlled (under section 368(c)) y 5 or fewer domestic corporations? Did the transferor remain in existence after the transfer? If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the transferor was a memer of an affiliated group filing a consolidated return, rn was it the parent corporation? 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? 2 If the transferor was a partner in a partnership that t was the actual transferor (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the transferor's ror's partnership: Name of partnership Pul lic EIN of partnership KEYHAVEN CAPITAL PARTNERS RS II, LP Did the partner pick up its pro rata share of gain on the transfer of partnership assets? c Is the partner disposing of its entire interest in the partnership? d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Part II Transferee Foreign Corporation Information (see instructions) 3 Name of transferee (foreign corporation) 4 Identifying numer, if any AMRA LEASING (JERSEY) LIMITED N/A-FOREIGN 5 Address (including country) FIRST FLOOR, LA MASURIER HOUSE, LA RUE LE MASURIER, ST. HELIER, JE JE2 4YE, CHANNEL ISLANDS 6 Country code of country of incorporation or organization (see instructions) C 7 Foreign law characterization (see instructions) CORPORATION 8 Is the transferee foreign corporation a controlled foreign corporation? For Paperwork Reduction Act tice, see separate instructions. Form 926 (Rev )

12 Form 926 (Rev ) Page 2 Part III Information Regarding Transfer of Property (see instructions) Type of (a) Date of transfer () Description of (c) Fair market value on date of transfer (d) Cost or other asis (e) Gain recognized on transfer 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)) Pulic lic ic on py 8/23/2012 LOAN NOTES 1,498 Other Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev )

13 Form 926 (Rev ) Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the transferor's interest in the foreign transferee corporation efore and after the transfer: (a) Before % % () After % % Type of nonrecognition transaction (see instructions) 11 Indicate whether any transfer reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Gain recognition under section 904(f)(5)(F) c Recapture under section 1503(d) d Exchange gain under section 987 a c d Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor 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: Tainted Depreciation recapture Branch loss recapture Any other income recognition provision contained in the aove-referenced regulations Did the transferor transfer assets which qualify for the trade or usiness exception ept under section 367(a)(3)? 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? If the answer to line 15a is "," enter the amount of foreign goodwill or going concern value transferred $ N/A Was cash the only transferred? 17a Was intangile (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? If "," descrie the nature of the rights to the intangile that was transferred as a result of the transaction: Pulic ic N/A Form 926 (Rev )

14 926 Form (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation Attach to your income tax return for the year of the transfer or distriution. OMB Attachment Sequence. 128 Part I U.S. Transferor Information (see instructions) Name of transferor Identifying numer (see instructions) PACIFIC UNIVERSITY a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or () transfer, was the transferor controlled (under section 368(c)) y 5 or fewer domestic corporations? Did the transferor remain in existence after the transfer? If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the transferor was a memer of an affiliated group filing a consolidated return, rn was it the parent corporation? 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? 2 If the transferor was a partner in a partnership that t was the actual transferor (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the transferor's ror's partnership: Name of partnership Pul lic EIN of partnership KEYHAVEN CAPITAL PARTNERS RS II, LP Did the partner pick up its pro rata share of gain on the transfer of partnership assets? c Is the partner disposing of its entire interest in the partnership? d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Part II Transferee Foreign Corporation Information (see instructions) 3 Name of transferee (foreign corporation) 4 Identifying numer, if any AMRA LEASING (JERSEY) LIMITED N/A-FOREIGN 5 Address (including country) FIRST FLOOR, LA MASURIER HOUSE, LA RUE LE MASURIER, ST. HELIER, JE JE2 4YE, CHANNEL ISLANDS 6 Country code of country of incorporation or organization (see instructions) C 7 Foreign law characterization (see instructions) CORPORATION 8 Is the transferee foreign corporation a controlled foreign corporation? For Paperwork Reduction Act tice, see separate instructions. Form 926 (Rev )

15 Form 926 (Rev ) Page 2 Part III Information Regarding Transfer of Property (see instructions) Type of (a) Date of transfer () Description of (c) Fair market value on date of transfer (d) Cost or other asis (e) Gain recognized on transfer Cash 8/23/2012 A SHARES 7 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)) Pulic lic ic on py Other Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev )

16 Form 926 (Rev ) Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the transferor's interest in the foreign transferee corporation efore and after the transfer: (a) Before % % () After % % Type of nonrecognition transaction (see instructions) 11 Indicate whether any transfer reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Gain recognition under section 904(f)(5)(F) c Recapture under section 1503(d) d Exchange gain under section 987 a c d Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor 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: Tainted Depreciation recapture Branch loss recapture Any other income recognition provision contained in the aove-referenced regulations Did the transferor transfer assets which qualify for the trade or usiness exception ept under section 367(a)(3)? 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? If the answer to line 15a is "," enter the amount of foreign goodwill or going concern value transferred $ N/A Was cash the only transferred? IRC SECTION a Was intangile (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? If "," descrie the nature of the rights to the intangile that was transferred as a result of the transaction: Pulic ic Form 926 (Rev )

17 926 Form (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation Attach to your income tax return for the year of the transfer or distriution. OMB Attachment Sequence. 128 Part I U.S. Transferor Information (see instructions) Name of transferor Identifying numer (see instructions) PACIFIC UNIVERSITY a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or () transfer, was the transferor controlled (under section 368(c)) y 5 or fewer domestic corporations? Did the transferor remain in existence after the transfer? If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the transferor was a memer of an affiliated group filing a consolidated return, rn was it the parent corporation? 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? 2 If the transferor was a partner in a partnership that t was the actual transferor (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the transferor's ror's partnership: Name of partnership Pul lic EIN of partnership KEYHAVEN CAPITAL PARTNERS RS II, LP Did the partner pick up its pro rata share of gain on the transfer of partnership assets? c Is the partner disposing of its entire interest in the partnership? d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Part II Transferee Foreign Corporation Information (see instructions) 3 Name of transferee (foreign corporation) 4 Identifying numer, if any AUGUR FINANCIAL OPPORTUNITY SICAV N/A-FOREIGN 5 Address (including country) 6, RUE DICKS, L-1417 LUEMBOURG 6 Country code of country of incorporation or organization (see instructions) LU 7 Foreign law characterization (see instructions) CORPORATION 8 Is the transferee foreign corporation a controlled foreign corporation? For Paperwork Reduction Act tice, see separate instructions. Form 926 (Rev )

18 Form 926 (Rev ) Page 2 Part III Information Regarding Transfer of Property (see instructions) Type of (a) Date of transfer () Description of (c) Fair market value on date of transfer (d) Cost or other asis (e) Gain recognized on transfer Cash 10/19/2012 B SHARES 3,131 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)) Pulic lic ic on py Other Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev )

19 Form 926 (Rev ) Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the transferor's interest in the foreign transferee corporation efore and after the transfer: (a) Before % % () After % % Type of nonrecognition transaction (see instructions) 11 Indicate whether any transfer reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Gain recognition under section 904(f)(5)(F) c Recapture under section 1503(d) d Exchange gain under section 987 a c d Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor 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: Tainted Depreciation recapture Branch loss recapture Any other income recognition provision contained in the aove-referenced regulations Did the transferor transfer assets which qualify for the trade or usiness exception ept under section 367(a)(3)? 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? If the answer to line 15a is "," enter the amount of foreign goodwill or going concern value transferred $ N/A Was cash the only transferred? IRC SECTION a Was intangile (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? If "," descrie the nature of the rights to the intangile that was transferred as a result of the transaction: Pulic ic Form 926 (Rev )

20 926 Form (Rev. Decemer 2011) Department of the Treasury Internal Revenue Service Return y a U.S. Transferor of Property to a Foreign Corporation Attach to your income tax return for the year of the transfer or distriution. OMB Attachment Sequence. 128 Part I U.S. Transferor Information (see instructions) Name of transferor Identifying numer (see instructions) PACIFIC UNIVERSITY a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or () transfer, was the transferor controlled (under section 368(c)) y 5 or fewer domestic corporations? Did the transferor remain in existence after the transfer? If not, list the controlling shareholder(s) and their identifying numer(s): Controlling shareholder Identifying numer c If the transferor was a memer of an affiliated group filing a consolidated return, rn was it the parent corporation? 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? 2 If the transferor was a partner in a partnership that t was the actual transferor (ut is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the transferor's ror's partnership: Name of partnership Pul lic EIN of partnership KEYHAVEN CAPITAL PARTNERS RS II, LP Did the partner pick up its pro rata share of gain on the transfer of partnership assets? c Is the partner disposing of its entire interest in the partnership? d Is the partner disposing of an interest in a limited partnership that is regularly traded on an estalished securities market? Part II Transferee Foreign Corporation Information (see instructions) 3 Name of transferee (foreign corporation) 4 Identifying numer, if any AUGUR FINANCIAL OPPORTUNITIES II SICAV N/A-FOREIGN 5 Address (including country) 6, RUE DICKS, L-1417 LUEMBOURG 6 Country code of country of incorporation or organization (see instructions) LU 7 Foreign law characterization (see instructions) CORPORATION 8 Is the transferee foreign corporation a controlled foreign corporation? For Paperwork Reduction Act tice, see separate instructions. Form 926 (Rev )

21 Form 926 (Rev ) Page 2 Part III Information Regarding Transfer of Property (see instructions) Type of (a) Date of transfer () Description of (c) Fair market value on date of transfer (d) Cost or other asis (e) Gain recognized on transfer Cash Stock and securities 3/13/2012 B SHARES 1,261 12/31/2012 B SHARES 293 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)) Pulic lic ic on py Other Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev )

22 Form 926 (Rev ) Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the transferor's interest in the foreign transferee corporation efore and after the transfer: (a) Before % % () After % % Type of nonrecognition transaction (see instructions) 11 Indicate whether any transfer reported in Part III is suject to any of the following: a Gain recognition under section 904(f)(3) Gain recognition under section 904(f)(5)(F) c Recapture under section 1503(d) d Exchange gain under section 987 a c d Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor 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: Tainted Depreciation recapture Branch loss recapture Any other income recognition provision contained in the aove-referenced regulations Did the transferor transfer assets which qualify for the trade or usiness exception ept under section 367(a)(3)? 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? If the answer to line 15a is "," enter the amount of foreign goodwill or going concern value transferred $ N/A Was cash the only transferred? IRC SECTION a Was intangile (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? If "," descrie the nature of the rights to the intangile that was transferred as a result of the transaction: Pulic ic Form 926 (Rev )

23 PACIFIC UNIVERSITY ATTACHMENT 1 FORM 990T - LINE 5 -INCOME (LOSS) FROM PARTNERSHIPS COMMON SENSE PARTNERS II, LP 7,601. KEYHAVEN CAPITAL PARTNERS II, LP 13. RCP FUND IV, LP -4,420. CAPITAL DYNAMICS GLOBAL SECONDARIES III INCOME (LOSS) FROM PARTNERSHIPS 2,919. Pulic NY V

24 PACIFIC UNIVERSITY ATTACHMENT 2 PART I - LINE 12 - OTHER INCOME EVENTS AND CONFERENCES FACILITY RENTAL 52,244. EVENTS AND CONFERENCES RESIDENCE HALL ROOM FEE 65,976. EVENTS AND CONFERENCES FOOD SERVICE 125,809. EVENTS AND CONFERENCES OTHER REVENUE 10,424. OPTOMETRY TRANSITIONS LENSES REVENUE 140,005. PART I - LINE 12 - OTHER INCOME 394,458. Pulic NY V

25 PACIFIC UNIVERSITY ATTACHMENT 3 FORM 990T - PART II - LINE 28 - TOTAL OTHER DEDUCTIONS EVENTS & CONFERENCES: FOOD SERVICE 36,287. EVENTS & CONFERENCES: OPERATING EPENSE 41,356. PROFESSIONAL FEES 4,868. PART II - LINE 28 - OTHER DEDUCTIONS 82,511. Pulic NY V

26 PACIFIC UNIVERSITY ATTACHMENT 4 SCHEDULE J - PART II, ADVERTISING INCOME REPORTED ON A SEPARATE BASIS GROSS DIRECT ECESS 1. ADVERTISING ADVERTISING ADVERTISING CIRCULATION READERSHIP READERSHIP NAME OF PERIODICAL INCOME COSTS GAIN OR LOSS INCOME COSTS COSTS Pulic SPORTS INFO ADVERTISING PROMOT 3,488. 3,488. COLUMN TOTALS 3,488. 3,488. ATTACHMENT 4 NY V

27 PACIFIC UNIVERSITY EIN: FORM 990-T - PART II, LINE 34 NOL Carryforward Loss Income/(Loss) Income/(Loss) Loss Year Generated Utilized in PY Loss Availale Utilized in CY Carryforward 6/30/ ,459 76,459 76,459 Total 76,459-76,459-76,459 Pulic

28 Form 8868 Application for Extension of Time To File an (Rev. January 2013) Exempt Organization Return OMB Department of the Treasury Internal Revenue Service File a separate application for each return. If you are filing for an Automatic 3-Month Extension, complete only Part I and check this ox If you are filing for an Additional (t Automatic) 3-Month Extension, complete only Part II (on page 2 of this form). Do not complete Part II unless you have already een granted an automatic 3-month extension on a previously filed Form Electronic filing (e-file). You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporation required to file Form 990-T), or an additional (not automatic) 3-month extension of time. You can electronically file Form 8868 to request an extension of time to file any of the forms listed in Part I or Part II with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, which must e sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form, visit and click on e-file for Charities & nprofits. Part I Automatic 3-Month Extension of Time. Only sumit original (no copies needed). A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this ox and complete Part I only All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns. Enter filer's identifying numer, see instructions Type or print File y the due date for filing your return. See instructions. Name of exempt organization or other filer, see instructions. Numer, street, and room or suite no. If a P.O. ox, see instructions. City, town or post office, state, and ZIP code. For a foreign address, see instructions. ns. Employer identification numer (EIN) or Social security numer (SSN) Enter the Return code for the return that this application is for (file a separate e application for each return) Application Is For Form 990 or Form 990-EZ Form 990-BL Form (individual) Form 990-PF Form 990-T (sec. 401(a) or 408(a) trust) Form 990-T (trust other than aove) The ooks are in the care of Return Code Applicationplication Is For Form 990-T (corporation) Form 1041-A Form 4720 Form 5227 Form 6069 Form 8870 Return Code Telephone FA. If the organization does not have an office or place of usiness in the United States, check this ox If this is for a Group Return, enter the organization's four digit Group Exemption Numer (GEN). If this is for the whole group, check this ox. If it is for part of the group, check this ox and attach a list with the names and EINs of all memers the extension is for. 1 I request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time until 05/15, 20 14, to file the exempt organization return for the organization named aove. The extension is for the organization's return for: calendar year 20 or tax year eginning 07/01, 20 12, and ending 06/30, If the tax year entered in line 1 is for less than 12 months, check reason: Initial return Final return Change in accounting period 3a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundale credits. See instructions. 3a $ 0 If this application is for Form 990-PF, 990-T, 4720, or 6069, enter any refundale credits and estimated tax payments made. Include any prior year overpayment allowed as a credit. 3 $ 0 c Balance due. Sutract line 3 from line 3a. Include your payment with this form, if required, y using EFTPS (Electronic Federal Tax Payment System). See instructions. 3c $ 0 Caution. If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. For Privacy Act and Paperwork Reduction Act tice, see Instructions. Form 8868 (Rev ) 2F PACIFIC UNIVERSITY COLLEGE WAY FOREST GROVE, OR ALLIE LOSLI Pulic licc NY V 12-7F