California Exempt Organization Business Income Tax Return

Transcription

1 /4/05 9:4 AM TAABLE YEAR 0 California Exempt Organization Business Income Tax Return 07/0/0 06/0/04 Calendar Year 0 or fiscal year beginning (mm/dd/yyyy), and ending (mm/dd/yyyy). FORM 09 Corporation/Organization Name Address (suite, room, or PMB no.) City State ZIP Code A First Return Filed? Yes No B Is this an education IRA within the meaning of R&TC Section 7? Yes No C Is the organization under audit by the IRS or has the IRS audited in a prior year? Yes No D Final Return? Dissolved Surrendered (Withdrawn) Merged/Reorganized (attach explanation) Enter date (mm/dd/yyyy) E Amended Return Yes No F Accounting Method Used: () Cash () Accrual () Other G Nature of trade or business Tax Computation Taxable Corporation Taxable Trust Total Tax Payments Refund (Direct Deposit of Refund) or Amount Due 80 WEST TEMPLE AVE. BLDG # 55 POMONA CA RETAIL/DINING Unrelated business taxable income from Side, Part II, line Multiply line by the average apportionment percentage from the Schedule R, Apportionment Formula Worksheet, Part A, line or Part B, line 5. See instructions Enter the lesser amount from line or line. If the unrelated business activity is wholly in California and Schedule R was not completed, enter the amount from line California corporation number H Is the organization a non-exempt charitable trust as described in IRC Section 4947(a)()? Yes No I Is this organization claiming any Enterprise Zone (EZ), Los Angeles Revitalization Zone (LARZ), Local Agency Military Base Recovery Area (LAMBRA), Targeted Tax Area (TTA), or Manufacturing Enhancement Area (MEA) tax benefits? Yes No J Is this organization a qualified pension, profit-sharing, or stock bonus plan as described in IRC Section 40(a)?... Yes No K Unrelated Business Activity (UBA) Code L Is this a Hospital? Yes No If "Yes," attach IRS Schedule H (Form 990) 4 Unrelated business taxable income from Side, Part II, line Unrelated business taxable income from line or line ,9 6 Enterprise zone, LAMBRA, LARZ, TTA, or Pierce's disease losses Net Operating Loss deduction. See General Information N ,048 8 Add line 6 and line ,048 9 Net unrelated business taxable income. Subtract line 8 from line ,855 0 Tax 8.84 x line 9. See General Information J a New jobs credit, amount generated.. a).. b) Amount claimed. b c Tax credits from Schedule B. See instructions c d Total Credits. Add line b and c d Balance. Subtract line d from line 0. If line d is greater than line 0, enter Alternative minimum tax. See General Information O Total tax. Add line and line Overpayment from a prior year allowed as a credit estimated tax payments. See instructions withholding (Form 59-B and/or 59.) See instructions Amount paid with extension (form FTB 59) Total payments and credits. Add line 5 through line Tax due. Subtract line 9 from line 4. Pay entire amount with return. See instructions Overpayment. Subtract line 4 from line 9. See instructions Enter amount of line to be applied to 04 estimated tax Use tax. See instructions Refund. If the sum of line and line is less than line, then subtract the total from line a Fill in the account information to have the refund directly deposited. Routing number a b Type: Checking Savings c Account Number c 5 Penalties and interest. See General Information M Check if estimate penalty computed using Exception B or C and attach form FTB Total amount due. Add line 0, line, line, and line 5, then subtract line from the result FEIN ,9 6,9 For Privacy Notice, get FTB ENG/SP Form 09 C 0 Side

2

3 /4/05 9:4 AM Schedule A Cost of Goods Sold and/or Operations. Inventory at beginning of year Purchases Cost of labor a Additional IRC Section 6A costs. Attach schedule a b Other costs. Attach schedule b 5 Total. Add line through line 4b Inventory at end of year Cost of goods sold and/or operations. Subtract line 6 from line 5. Enter here and on Side, Part I, line Do the rules of IRC Section 6A (with respect to property produced or acquired for resale) apply to this organization?... Yes Schedule B Tax Credits. Do not claim the New Jobs Credit on Schedule B. Enter credit name code Enter credit name code Enter credit name code 4 Total. Add line through line. If claiming more than credits, enter the total of all claimed credits, except New Jobs Credit, on line 4. Enter here and on Side, line c Schedule K Add-On Taxes or Recapture of Tax. See instructions. Interest computation under the look-back method for completed long-term contracts. Attach form FTB Interest on tax attributable to installment: a Sales of certain timeshares or residential lots a b Method for non-dealer installment obligations b IRC Section 97(f)(9)(B)(ii) election to recognize gain on the disposition of intangibles Credit recapture. Credit name Total. Combine the amounts on line through line 4. See instructions Schedule R Apportionment Formula Worksheet. Use only for unrelated trade or business amounts. Part A. Standard Method Single-Sales Factor Formula. Complete this part only if the corporation uses the single-sales factor formula Method of inventory valuation (specify) Property factor: See instructions Payroll factor: Wages and other compensation of employees... Sales factor: Gross sales and/or receipts less returns and allowances.... Total percentage: Add the percentages in column (c) Average apportionment percentage: Divide the factor on line 4 by and enter the result here and on Form 09, Side, line. See instructions for exceptions Schedule C Rental Income from Real Property and Personal Property Leased with Real Property For rental income from debt-financed property, use Schedule D, R&TC Section 70g, Section 70i, and Section 70n organizations. See instructions for exceptions. Description of property Rent received Percentage of rent attributable to or accrued personal property 4 Complete if any item in column is more than 50, or for any item 5 Complete if any item in column is more than 0, but not more than 50 if the rent is determined on the basis of profit or income (a) Total within and outside California Total Sales Apportionment percentage. Divide total sales column (b) by total sales column (a) and enter the result here and on Form 09, Side, line Part B. Three Factor Formula. Complete this part only if the corporation uses the three-factor formula. Cost Method (a) Total within and outside California (a) Deductions directly connected (attach (b) Income includible, column less column 4(a) (a) Gross income reportable, column x column (b) Deductions directly connected with personal property (c) Net income includible, column 5(a) less column 5(b) schedule) (attach schedule) (b) Total within California No (b) (c) Total within Percent within California California [(b) (a)] x , ,0 78, 60, ,8 (c) Percent within California [(b) (a)] x Add columns 4(b) and column 5(c). Enter here and on Side, Part I, line Form 09 C 0 Side

4 /4/05 9:4 AM Schedule D Unrelated Debt-Financed Income Description of debt-financed property Gross income from or Deductions directly connected with or allocable to debt-financed property allocable to debt-financed (a) Straight-line depreciation (attach (b) Other deductions (attach property schedule) schedule) 4 Amount of average acquisition 5 Average adjusted basis of or 6 Debt basis indebtedness on or allocable allocable to debt-financed percentage, to debt-financed property property (attach schedule) column 4 (attach schedule) column 5 Schedule E 7 Gross income reportable, column x column 6 8 Allocable deductions, total of columns (a) and (b) x column 6 Total. Enter here and on Side, Part I, line Investment Income of an R&TC Section 70g, Section 70i, or Section 70n Organization 9 Net income (or loss) includible, column 7 less column 8 Description Amount Deductions directly connected 4 Net investment income, 5 Set-asides 6 Balance of investment income, (attach schedule) column less column (attach schedule) column 4 less column 5 Total. Enter here and on Side, Part I, line Enter gross income from members (dues, fees, charges, or similar amounts) Schedule F Interest, Annuities, Royalties and Rents from Controlled Organizations Exempt Controlled Organizations Name of controlled organizations Employer Net unrelated Identification income (loss) Number Nonexempt Controlled Organizations Deductions directly connected with income in column (5) 7 Taxable Income 8 Net unrelated 9 Total of specified payments 0 Part of column (9) that is Deductions directly income (loss) made included in the controlling connected with income organization's gross income in column (0) Add columns 5 and Subtract line 5 from line 4. Enter here and on Side, Part, line Schedule G Exploited Exempt Activity Income, other than Advertising Income 4 Total of specified 5 Part of column (4) that 6 payments made is included in the controlling org. gross income Add columns 6 and Description of exploited activity (attach schedule if more than one unrelated activity is exploiting the same exempt activity) Gross unrelated Expenses directly 4 Net income from 5 Gross income from 6 Expenses 7 Excess exempt 8 Net income business income connected with unrelated trade or activity that is not attributable to expense, column includible, column from trade or production business, column unrelated business column 5 6 less column 5 4 less column 7 business of unrelated less column income but not more than but not less than business income column 4 zero Total. Enter here and on Side, Part I, line Side 4 Form 09 C

5 /4/05 9:4 AM Schedule H Part I Advertising Income and Excess Advertising Costs Income from Periodicals Reported on a Consolidated Basis Name of periodical Gross Direct 4 Advertising income 5 Circulation 6 Readership 7 If column 5 is greater than advertising advertising or excess advertising income costs column 6, enter the income costs costs. If column is income shown in column greater than column, 4, in Part III, column A(b). complete columns 5, If column 6 is greater than 6, and 7. If column column 5, subtract the is greater than sum of column 6 and column, enter the column from the sum of excess in Part III, column 5 and column. column B(b). Do not Enter amount in Part III, complete columns 5, column A(b). If the 6, and 7. amount is less than zero, enter -0-. Totals Income from Periodicals Reported on a Separate Basis Part II Part III Column A Net Advertising Income (a) Enter "consolidated periodical" and/or names of non-consolidated periodicals (b) Enter total amount from Part I, column 4 or 7, and amounts listed in Part II, cols. 4 and 7 Part III (a) Column B Excess Advertising Costs Enter "consolidated periodical" and/or (b) Enter total amount from names of non-consolidated periodicals Part I, column 4, and amounts listed in Part II, column 4 Enter total here and on Side, Part I, line Schedule I Name of Officer Total. Enter here and on Side, Part II, line Depreciation (Corporations and Associations only. Trusts use form FTB 885F.) Schedule J Group and guideline class or description of property Compensation of Officers, Directors, and Trustees SSN or ITIN Date acquired (DD/MM/YYYY) Title Enter total here and on Side, Part II, line 7 Cost or other basis 4 Depreciation allowed or allowable in prior years 4 Percent of time devoted to business 5 Method of computing depreciation 5 Compensation attributable to unrelated business Total additional first-year depreciation (do not include in items below) Other depreciation: Buildings Furniture and fixtures Transportation equipment Machinery and other equipment.... Other (specify) 6 Life or rate 6 Expense account allowances 7 Depreciation for this year See Statement 5, Other depreciation Total Amount of depreciation claimed elsewhere on return Balance. Subtract line 5 from line 4. Enter here and on Side, Part II, line a ,6 0 5, Form 09 C 0 Side 5

6 /4/05 9:4 AM TAABLE YEAR For calendar year 0 or fiscal year beginning month Attach to Form 99. FTB 99N filers see instructions. Corporation/Organization name Address (suite, room, or PMB no.) City 0 Political or Legislative Activities by Section 70d Organizations day0 year0, and ending month06 day 0 year WEST TEMPLE AVE. BLDG # 55 State Zip Code POMONA CA Part I - Political Activities Complete if the organization supported or opposed a candidate for public office. See instructions. California corporation number FEIN CALIFORNIA FORM Has the organization participated or intervened in any political campaign on behalf of any elective public office candidate? Yes No If "Yes," describe the activities. Provide a summary of any published material relating to the activities Has the organization contributed funds to support or oppose any individual public office candidate, or any organizations formed to support or oppose a public office candidate? If "Yes," describe the activities. Include the name of the individual or organization the organization contributed to, the amount paid, and date of contribution. Yes No Part II - Legislative Activities. See instructions. Complete if the organization attempted to influence legislation. Has the organization attempted to influence any national, state or local legislation, or ballot measure? If "Yes," describe the activities in detail. Provide a summary of any published materials relating to the activities. CAL POLY POMONA FOUNDATION SUPPORTED THE CALIFORNIA COALITION FOR PUBLIC HIGHER EDUCATION ISSUES COMMITTEE YES ON PROPOSITION 0; THE SCHOOLS AND LOCAL PUBLIC SAFETY PROTECTION ACT OF 0 PROVIDES INCREASED FUNDING TO CALIFORNIA PUBLIC COLLEGES AND UNIVERSITIES TO PROTECT QUALITY AND STUDENT ACCESS AND STABILIZE CALIFORNIA PUBLIC HIGHER EDUCATION. Yes No 4 Has the organization, during the 0 taxable year, filed a federal election Form 5768, Election/Revocation of Election by an Eligible Section 50(c)() Organization to Make Expenditure to Influence Legislation? The organization cannot make this election if it is a church, an integrated auxiliary of a church, a private foundation, or an affiliated organization. If "Yes," attach a copy of federal Form 5768 filed with the Internal Revenue Service (IRS). Yes No If the organization elected to make expenditures to influence legislation, furnish the following financial information for the taxable year: 5 Exempt Purpose Expenditures The total amount paid or incurred to accomplish the charitable, educational, religious, etc. purpose $ 6 Lobbying Expenditures The total amount expended for the purpose of influencing legislation through communication with any member or employee of a legislative body or any government official or employee who may participate in the formation of legislation $ 7 Grass Roots Expenditures The amount expended to influence any legislation through attempts to affect the opinions of the general public or any segment of it $ 0, FTB Side

7 /4/05 9:40 AM California Statements FYE: 6/0/04 Statement - Form 09, Part I, Line - Other Income Description Amount UBIT - KELLOGG HOUSE $ 4,68 UBIT - CONFER CENTER & LODGE,76,65 Total $,9,5 Statement - Form 09, Part II, Line 4 - Other Deductions Description Amount ADVERTISING $,7 BANK CARD FEE 5,9 GENERAL AND ADMINSTRATIVE INSURANCE 6, 6,66 MEALS AND REFRESHMENTS,545 OTHERS 06,648 POSTAGE 8,08 RENT,75 SERVICES SUPPLIES 88,854 7,069 TELEPHONE TRAVEL 6,7 69 UTILITIES 06,705 Total $ 99,640 -

8 /4/05 9:40 AM California Statements FYE: 6/0/04 Statement - Form 09, Schedule J - Depreciation Detail Information Description Date Cost / Accum Life / Current Add'l Acquired Basis Depr Method Rate Depr st Year EQUIPMENT $ $ $ 5,6 $ Total $ 0 $ 0 $ 5,6 $ 0