2016 IA 1120 Iowa Corporation Income Tax Return Step 1 Tax Period 010116 to 123116 Postmark Office Use Only Check the box if Address Change Short Period Corporation Name and Address LEADINGAGE IOWA F//A IOWA ASSOCIATI Federal Employer Identification Number (FEIN) 23-7345539 OF HOMES & SERVICES FOR THE AGING County No 77 Business Code 541800 11001 AURORA AVENUE Is this a first or final return? If yes, check the appropriate box. URBANDALE IA 50322 First Return New Business Successor Entering Iowa Name of contact person SHANNON STRICLER Phone 515-440-4630 Step 3 Net Income and Additions to Income Step 4 Reductions to Income Step 5 Taxable Income Step 6 Tax, Credits and Payments Step 7 Balance Due Step 8 Over- Payment Final Return Reorganized Withdrawn Merged Bankruptcy Net Income from federal return before federal net operating loss ~~~~~~~~~~~~~~~~~~~~ 50% of federal tax refund ~~~~~ Accrual Cash X ~~~~~~~~~~~~~~~~ Other additions from Schedule A ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Net Income after additions. Add lines 1 through 3 5. 50% of federal tax paid or accrued ~ Accrual Cash X ~~~~~ 5. 6. Other reductions from Schedule A ~~~~~~~~~~~~~~~~~~~~~~~~ 6. Dissolved Step 2 Filing Status Filing Status 1 Separate Iowa/Separate Federal X 2 Separate Iowa/Consolidated Federal 3 Consolidated Iowa/Consolidated Federal Type of Return 1 Regular Corporation ~~~~ 2 Cooperative ~~~~~~~~~ 3 UBIT ~~~~~~~~~~~~~~~ Is this an inactive corporation? Yes No X Was federal income or tax changed for any prior period? Yes No X Period(s) Do you have property in Iowa? Yes X No Other Use whole dollars 7. Total reductions. Add lines 5 and 6 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7. 8. Net income after reductions. Subtract line 7 from line 4 8. 9. Nonbusiness income from Schedule D, line 17 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 9. 1 Income subject to apportionment. Subtract line 9 from line 8 ~~~~~~~~~~~~~~~~~~~~~ 1 1 Iowa percentage from Schedule E. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~ 1 10000000 % 1 Income apportioned to Iowa. Multiply line 10 by line 11 ~~~~~~~~~~~~~~~~~~~~~~~~ 1 1 Iowa nonbusiness income from Schedule D, line 8 ~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 1 Income before Net Operating Loss. Add lines 12 and 13 ~~~~~~~~~~~~~~~~~~~~~~~~ 1 15. Net Operating Loss Carryforward from Schedule F. Include Schedule F ~~~~~~~~~~~~~~~~~ 15. 16. Income subject to tax. Subtract line 15 from line 1 Do not enter an amount below $0 16. 17. Computed tax. For tax rates, see bottom of page Check box if tax is annualized ~~~~~~~~~ 17. 18. Alternative Minimum Tax from page 4, Sch. IA 4626. Check box if claiming small business exemption 18. 19. Total tax. Add lines 17 and 18 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 19. 2 Credits from Schedule C1, line Do not include estimated tax credit ~~~~~~~~~ 2 2 Payments from Schedule C2, line 4~~~~~~~~~~~~~~~~~~~~~~~~ 2 2 Total credits and payments. Add lines 20 and 21 ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2 2 Net amount. Subtract line 22 from line 19 2 2 Tax due if line 23 is greater than $0 25. Penalty; underpayment of estimated tax. Include IA 2220 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2 ~~~~~~~~~~~~~~~~~~~~~~~ 25. 26. Penalty; failure to timely pay or failure to timely file ~~~~~~~~~~~~~~~~~~~~~~~~~~ 26. 27. Interest ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 27. 28. Total amount due. Add lines 24 through 27. Pay electronically, or submit payment with form IA 1120V 28. 29. Overpayment if line 23 is less than $0~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 29. 3 Credit to next period s estimated tax ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3 3 Refund requested. Subtract line 30 from line 29 ~~~~~~~~~~~~~~~~~~~~~~~~ 3 X 42-001a (09/23/16) CCH 651401 09-27-16
LEADINGAGE IOWA F//A IOWA ASSOCIATION O 23-7345539 Schedule A - Other Additions and Reductions IA 1120 Page 2, 2016 Type of Income Other Additions Other Reductions 5. 6. 7. 8. 9. 1 1 1 1 1 15. 16. Percentage Depletion TIP Credit from federal form 8846 Capital Loss Adjustments for filing status 2 or 3 Contribution Adjustments for filing status 2 or 3 Safe Harbor Lease - Rent Safe Harbor Lease - Interest Safe Harbor Lease - Depreciation Depreciation Adjustment from IA 4562A Tax Exempt Interest and Dividends. See instructions. Iowa Tax Expense/Refund Work Opportunity Credit Wage Reduction from federal form 5884 Alcohol & Cellulosic Biofuel Credit from federal form 6478 Foreign Dividend Exclusion from Schedule B below Federal Securities Interest and Dividends. See instructions. Other. Must include schedule. Totals Enter total on line 3 of page Enter total on line 6 of page Schedule B - Foreign Dividend Exclusion Type of Dividend Income Total Dividend Exclusion Less than 20% owned 20% to 80% owned More than 80% owned Dividend gross-up (federal section 78) x 70% x 80% x 100% x 100% 5. Total. Add lines 1 through Enter on line 13 of Schedule A above ~~~~~~~~~~~~~~~~~~~~~~ Schedule C1 - Credits Amount Schedule C2 - Payments Fuel Credit. Include IA 4136 ~~~~~~~~~ Estimated Tax Payments Total Nonrefundable Credits. Include IA 148 ~~ a. Credit from prior period~~~~~~~~ Total Refundable Credits, excluding Fuel b. First quarter ~~~~~~~~~~~~~ Credit. Include IA 148 ~~~~~~~~~~~~ c. Second quarter ~~~~~~~~~~~ Total Credits. Add lines 1- Enter on page 1, line 20 ~~ d. Third quarter ~~~~~~~~~~~~ e. Fourth quarter ~~~~~~~~~~~ f. Other~~~~~~~~~~~~~~~~ Voucher Payment ~~~~~~~~~~~ Other Payments. Include statement ~~~~ Total. Add lines 1- Enter on page 1, line 21 Additional Information Year business was started in Iowa 1995 Last period filed as S corporation (if any): Information from the prior period Iowa return Corporation name LEADINGAGE IOWA F//A IOWA ASSOCIATION O Net Income/Loss -46 FEIN23-7345539 If part of a federal consolidated group, please provide information about the Corporate parent: Corporation name FEIN Amount 42-001b (07/18/16) CCH 651402 09-27-16
IA 1120 Page 3, 2016 Schedule E - Business Activity Ratio (BAR) (see instructions) Type of Income Column A Iowa Receipts Column B Receipts Everywhere 5. 6. 7. 8. 9. 1 1 1 Gross Receipts Net Dividends. See instructions. Exempt Interest from line 9, Schedule A. Accounts Receivable Interest Other Interest Rent Royalties Capital Gain Ordinary Gain Partnership Gross Receipts. Include schedule. Other. Must include schedule. Totals 1 2 3 4 5 6 7 8 9 10 11 12 1 Divide column A total by column B total. For example, 1234505 becomes 13451%. Enter % on line 11, page % A complete copy of your federal return, as filed with the Internal Revenue Service, must be filed with this return. For filing status 2 or 3, you must include pages 1-5 of your consolidated federal return, consolidating income statements, Iowa Schedule H and any other forms related to the Iowa return. Tax Rates If income shown on line 16 (of page 1) is: Under $25,000; multiply line 16 by 6%. $25,000 to $100,000; multiply line 16 by 8% and subtract $50 $100,000 to $250,000; multiply line 16 by 10% and subtract $2,50 Over $250,000; multiply line 16 by 12% and subtract $7,50 If annualizing, include a schedule showing computation. To obtain schedules and forms: Website: Tax Research Library: http://itrl.idr.iowa.gov/ Questions: 515-281-3114 or 800-367-3388 E-mail: idr@iowa.gov efile or mail your return to: Corporation Tax Return Processing Iowa Department of Revenue PO Box 10468 Des Moines, IA 50306-0468 Under penalties of perjury, I declare that I have examined this return and any schedules/statements, and, to the best of my knowledge believe it to be true, correct and complete. If prepared by a person other than the taxpayer, the declaration is based on all information of which there is any knowledge. Officer s signature Title SHANNON STRICLER Date Signature of preparer if other than taxpayer Date Name and address of preparer or preparer s employer Preparer s telephone No. 515-222-5680 LWBJ, LLP 4200 UNIVERSITY AVE., SUITE 410 Preparer s ID No. P00232382 WEST DES MOINES, IA 50266 42-001c (07/18/16) CCH 651461 09-27-16
2016 IA Corporate Form 4626 Iowa Alternative Minimum Tax Corporate Name LEADINGAGE IOWA F//A IOWA ASSOCIATION O FEIN 23-7345539 Ending Tax Period (mm/dd/yy) 12 31 16 All totals are from federal form 4626 except as noted. Federal form 4626 must be enclosed. Income subject to apportionment from line 10, IA 1120 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total adjustments and preferences ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Preferences not applicable for Iowa a. Depletion ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3a. b. Tax exempt interest from Private Activity Bonds ~~~~~~~~~~~~~~ 3b. c. Total. Add lines 3a and 3b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3c. Total Iowa Tax Preferences. Subtract line 3c from line 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5. Total of lines 1 and 4 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5. 6. Adjusted Current Earnings Adjustment. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6. 7. Total of lines 5 and 6 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7. 8. Iowa Percentage from line 11, IA 1120 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 8. 9. Income Apportioned to Iowa. Multiply line 7 by line 8 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 9. 1 Iowa Nonbusiness Income from line 13, IA 1120 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 1 Add lines 9 and 10 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 1 Iowa Alternative Minimum Tax Net Operating Loss. Total from IA Form G, column E. Limited to 90% of line 11~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 1 Iowa Alternative Minimum Taxable Income before Exemption. Subtract line 12 from line 11 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 1 Exemption. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 15. Iowa Alternative Minimum Taxable Income Subject to Tax. Subtract line 14 from line 1 If less than zero, enter zero ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 15. 16. Iowa Tentative Minimum Tax. Multiply line 15 by 7.2% ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 16. 17. Iowa Regular Tax from line 17, IA 1120 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 17. 18. Iowa Alternative Minimum Tax. Subtract line 17 from line 16 but not below zero. Enter on line 18, IA 1120 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 18. Enter Whole Dollars 10000000 38. 40,00 42-003a (09/28/16) CCH 651441 09-29-16
2016 IA Corporate Form 8827 Iowa Alternative Minimum Tax Credit Corporate Name: LEADINGAGE IOWA F//A IOWA ASSOCIATION O FEIN 23-7345539 Ending Tax Period (mm/dd/yy) 12 31 16 5. 6. 7. 8. 9. 1 1 Iowa Alternative Minimum Tax from line 18 of the 2015 IA 4626. Enter in column D of Part I on the IA 148 Tax Credits Schedule ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total carryforward from line 8 of the 2015 IA8827. Enter in column C of Part I on the IA 148 Tax Credits Schedule ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total available Iowa Alternative Minimum Tax Credit. Add lines 1 and 2 ~~~~~~~~~~~~~~~~~~~~~ Enter your current period regular tax liability from line 17, IA 1120 ~~~~~~~~~~~~~~~~~~~~~~~ Enter your current period tentative minimum tax from line 16, IA 4626 ~~~~~~~~~~~~~~~~~~~~~ 5. Subtract line 5 from line If less than zero, enter zero ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6. Maximum Iowa Alternative Minimum Tax Credit. Enter the smaller of line 3 or line 6 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7. Enter sum of other nonrefundable tax credits reported in column F of Part I on the IA 148 Tax Credits Schedule excluding the Iowa AMT Credit calculated here ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 8. Regular tax less other nonrefundable tax credits. Subtract line 8 from line 4 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 9. Iowa Alternative Minimum Tax Credit. Enter the smaller of line 7 or line 9. Enter on IA 148 Tax Credits Schedule, column F ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 Carryforward to next tax period. Subtract line 10 from line Enter in column H of Part I on IA 148 Tax Credits Schedule ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 Enter Whole Dollars 42-003b (08/16/16) CCH 651451 09-29-16
IA Corporation Schedules F and G Corporation Name LEADINGAGE IOWA F//A IOWA ASSOCIATION O Federal Employer Identification Number (FEIN) 23-7345539 Tax Period 12/31/16 Schedule F: Iowa Net Operating Loss (NOL) A B C D E F G H Tax Period Iowa Loss Ended Incurred SEE STATEMENT 1 Tax Period Applied To Loss Applied To Prior Year(s) Loss Applied To Current Year Unused Loss FEIN Corporation Name (if different from above) (if different from above) Total 10,518. 2,27 8,20 Enter the total of column E on line 15, IA 112 Schedule G: Iowa Alternative Minimum Tax Net Operating Loss (AMT NOL) A B C D E F G H Tax Period Iowa Loss Tax Period Loss Applied To Loss Applied To Unused Loss FEIN Corporation Name Ended Incurred Applied To Prior Year(s) Current Year (if different from above) (if different from above) 12/31/03 236. 12/05 236. 12/31/04 1,11 12/05 41 70 12/11 455. 247. 12/13 247. 12/31/06 33 12/13 295. 38. 12/14 38. 12/31/08 1,679. 12/14 366. 38. 1,275. 12/31/09 2,02 2,02 12/31/10 3,076. 3,076. 12/31/12 799. 799. 12/31/15 46 46 Total 9,719. 2,047. 38. 7,63 Enter the total of column E on line 12, IA 4626. 42-020a (08/16/16) CCH 651601 09-15-16
LEADINGAGE IOWA F//A IOWA ASSOCIATION O 23-7345539 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ IA SCHEDULE F NET OPERATING LOSS STATEMENT 1 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} A B C D E F TAX YEAR IOWA LOSS TAX PERIOD LOSS APPLIED LOSS APPLIED UNUSED LOSS ENDED INCURRED APPLIED TO TO PRIOR YRS TO CURRENT YR }}}}}}}} }}}}}}}}}}}}} }}}}}}}}}} }}}}}}}}}}}}} }}}}}}}}}}}}} }}}}}}}}}}}}} 12/31/03 236. 12/05 236. 12/31/04 1,11 12/05 48 63 12/10 505. 125. 12/13 125. 12/31/06 33 12/13 33 12/31/08 1,679. 12/13 14 1,535. 12/14 449. 1,04 12/31/09 2,02 2,02 12/31/10 3,076. 3,076. 12/31/12 799. 799. 12/31/13 799. 799. 12/31/15 46 }}}}}}}}}}}}} 46 TOTAL TO COLUMN E ~~~~~~~~~~~~~ STATEMENT(S) 1