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F... 990-T
Depanmem of the Treasury
lntemal Revenue Sewice
A E] gnged

OMB No. 1545-0687

Exempt Organization Business Income Tax Return
(and proxy tax under section 6033(e))
For calendar year 2011 or other tax year beginning ____________________ __ - 2011. and
ending
, 20
> See separate instructions.
Name of organization ( [3 Check box if name changed and see Instructions)

open m Public Inspecuon [or
501(c)(3) Organizations Only
9 Employ“ i'denfificafion number

m‘ Print Briqham Young University-Hawaii
501( c )( 3 )
or Number, street, and room or suite no If a P 0 box, see instructions
U 408(e)
E] 408A

D 220(e)
D 530(3)

(Employees WSt'see mswm'ons)
99 0033825

Type evun Box #1955, 55-220 Kulanui Street
City or town, state, and ZIP code

5 "'“e'a‘w “minim “WW °°d°3
(see mswcnons)

D 529(3)
Laie, HI 95762
722320
E
323100
C Book value of all assets F Group exemption number (See instructions.) >
at end of year
501(c) corporation
E] 501 (c) trust
[I 401(a) trust
[j Other trust
227,558,000 G Check organization type >
H Describe the oganization's primary unrelated business activity. > CaterlngLPrint Services, Copy Center
I
During the tax year, was the corporation a subSIdiary in an affiliated group or a parent-subSIdiary controlled group? . .> Yes EINo
If “Yes,” enter the name and identifying number of the parent corporation. P The Church of Jesus Christ or LDS 23.7300405
J The books are in care of b Em: Marler
Telephone number >
808-675-3708
Unrelated Trade or Business Income
(A) Income
(8) Expenses
(Cl Net
1a Gross receipts or sales
279,450
00
x " ‘3"
b Less returns and allowances
c Balance D
1c
279,450
00 s
M skit; .
2
3
4a
b
c

Cost of goods sold (Schedule A, line 7) .
Gross profit. Subtract line 2 from line 1c .
.
Capital gain net income (attach Schedule D)
. . .
Net gain (loss) (Form 4797, Part II, line 17) (attach Form
. . . .
Capital loss deduction for trusts

5
6

Income (loss) from partnerships and S corporations (attach statement)
Rent income (Schedule C) . . . . . . .
. .
Unrelated debt-financed income (Schedule E) .
Interest, annuities, royalties, and rents from controlled
organizations (Schedule F) . . . . . . . . . . .

7
8

126,333

00 ~

3
4a
4b
4c

1 53,117

00

5
6
7

(7,106

3% ,

00) x

' g

153,117

00

(7,106

00)

00

3

Investment income of a section 501(c)(7),
. . . . . . .
organization (Schedule G)

10
11
12

Exploited exempt actiwty income (Schedule I) .
Advertising income (Schedule J) . . . . .
Other income (See instructions; attach schedule).

13

Total. Combine lines 3 through 12
. . . . . . . .
13
146,011
00
146,011
Deductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions,
deductions must be directly connected with the unrelated business income.)

14

Compensation of officers, directors, and trustees (Schedule K)

14

15

15

125,060

00

16
17

10,894

00

3,634

00

20
21

Salaries and wages
Repairs and maintenance
Bad debts
. .
Interest (attach schedule)
Taxes and licenses .
.
. .
Charitable contributions ( eefinstruction'sTfor limitati n/r‘ les.) .
‘3). . .
FF l 2. 2M2.
Depreciation (attach For 3562)

22
23
24
25

Less depreciation claime e Sch§dule A and elsewhere on return .
Depletion .
. . . .
.
Contributions to deferred
mperfsfidafiéns
. .
Employee benefit program . . .

8,141

00

26
27
28
29

Excess exempt expenses (Schedule I)
Excess readership costs (Schedule J)
Other deductions (attach schedule)
Total deductions. Add lines 14 through 28

30
31

Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13
Net operating loss deduction (limited to the amount on line 30)
. . . . . .
Unrelated business taxable income before specific deduction. Subtract line 31 from line 30 .
Specific deduction (Generally $1,000, but see line 33 instructions for exceptions.) . . . . . .
Unrelated business taxable income. Subtract line 33 from line 32. If line 33 is greater than line 32,
enter the smaller of zero or line 32 .

18
19

32
33
34

For Paperwork Reduction Act Notice, see instructions.

.
.

or

2

9

16
17

(9),

. .
. .
4797
. .

(17
9
10
11
12

.
.

.

.

.

.

.

.

.

5

18
19
.

.

. .
21

.

.

. .
3,141

223

.

.

.

.

.

.

.

.

.

.

10,329

00

29

153,053

\00

30
31

(12,047

00)

32
33

(12,047

00)

34
Form 990-T (2011)

Cat No 11291J
(‘53

Form 990-T (2011)

Page 2

Part III
Tax Computation
Organizations Taxable as Corporations. See instructions for tax computation. Controlled group
35
members (sections 1561 and 1563) check here D [:1 See instructions and:
a
b
c
36
37

Enter your share of the $50,000. $25,000, and $9,925,000 taxable income brackets (in that order):
(1) I$
I
l
(2) Is
I
|
(3) l$
Enter organization’s share of: (1) Additional 5% tax (not more than $11,750)
$
(2) Additional 3% tax (not more than $100,000)
. . . . . . . . .
$
Income tax on the amount on line 34 . . . . . . . . . . . . . . . . . . . .
Trusts Taxable at Trust Rates. See instructions for tax computation. Income tax
the amount on line 34 from: E] Tax rate schedule or D Schedule D (Form 1041) . . . . .
Proxy tax. See instructions . . . . . . . . . . . .
. . . . . . . . . . .
Alternative minimum tax .
Total. Add lines 37 and 38 to line 35c or 36, whichever applies
Tax and Payments

38
39
40a
b
c
d
e
41
42
43
44a
b
c
d
e
1‘
9
45
46
47

.

.

.

.

.

.

.

.

.

.

b
on
>

.

Foreign tax credit (corporations attach Form 1118; tnists attach Form 1116)
.
40a
Other credits (see instructions) . . . . . . . . . . . . . . .
40b
General busmess credit. Attach Form 3800 (see instructions) . . . . .
40c
Credit for prior year minimum tax (attach Form 8801 or 8827) . . . . .
40d
Total credits. Add lines 40a through 40d
. . . . . . . . . . . . . . .
Subtract line 40a from line 39 . . . . . . . . . . . . . . . . . . . . . .
Other taxes. Check if from: El Form 4255 El Form 8611 El Form 8697 El Form 8866 El Other (attach schedule)
Total tax. Add lines 41 and 42 . . . . . . . . . . . . . . . . . . . . . .
Payments: A 2010 overpayment credited to 2011
44a
2011 estimated tax payments
44b
0
Tax deposited with Form 8868 .
. . . . . . . . . . .
44c
Foreign organizations: Tax paid or withheld at source (see instructions)
.
44d
Backup withholding (see instructions)
. . . . . . . . . . . .
449
Credit for small employer health insurance premiums (Attach Form 8941) .
44f
Other credits and payments:
D Form 2439
Form 4136
a 361.00
El Other
Total >
£9
3,351

oo

0

on

8,361

00

3,351

00

D

.
.
.

41

.

43
3‘.

42

oo
1‘;

\
’\

;‘
go s1.

Total payments. Add lines 44a through 449 . . . . . . . . . . . . . . . . . .
Estimated tax penalty (see instructions). Check if Form 2220 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 2012 estimated tax F
I
Refunded

48
49

o

El
b

45
46
47

>
b

48
49

Statements Regarding Certain Activities and Other Information (see instructions)
1

At any time during the 2011 calendar year, did the organization have an interest in or a signature
or other authority over a financial account (bank, securities, or other) in a foreign country?
If YES, the organization may have to file Form TD F 90-22.1, Report of Foreign Bank and
Financial Accounts. If 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 trust? .
If YES, see instructions for other forms the organization may have to file.
3
Enterthe amount oftax-exempt interest received or accrued durinlthetax year > $
Schedule A—Cost of Goods Sold. Enter method of inventory valuation >
1
2
3
4a

Inventory at beginning ofyear
Purchases
. . . . . .
Cost of labor . . . . . .
Additional section 263A costs
(attach schedule)

b
5

1
2
3

- - - 4a
Other costs (attach schedule)
4b
5
Total. Add lines 1 through 4b
Under penalties o
u , I declare that I have examin
correct, and
Declaration of prepa (othert

Here ’
Signature 0
Pai d
Punt/Type preparer's name
Preparer
Use Onl

y

Firm's name

>

Firm's address >

126,333

00

6

Inventory at end of year .

7

Cost of goods sold. Subtract
line 6 from line 5. Enter here and

.

.

6 I
3;.

in Parthline2 - - 125,333
00
a
Do the rules of section 263A (with respect to Yes No
property produced or acquired for resale) apply W
.
to the organization? . . . . . . .
00
126,333
this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is tnie,
taxpayer) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
below
shown No
the preparer Elves
With
' } VP Administrative
2
(see Instructions)?
Serv1ces
I
Date
Title
Preparer's Signature
Date
Check 1:] If
PTTN
self-em Io ed
F
E” y
irrn's IN >
Phone no
Form 990-T (2011)

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 property
(1 )
(2)
(3)
(4)
2. Rent received or accrued
(a) From personal property (ll the percentage of rent
for personal property is more than 10% but not
more than 50%)

3(a) Deductlons directly connected wrth the income
m columns 2(a) and 2(b) (attach schedule)

(b) From real and personal property (it the
percentage of rent lor personal property exceeds
50% or if the rent is based on profit or Income)

(1)
(2)
(3)
(4)
Total

Total

(b) Total deductions.
Enter here and on page 1
Part I, line 8. column (B) P

(c) Total income. Add totals of columns 2(a) and 2(b). Enter
here and on page 1, Part l. line 6, column (A)
Schedule E—Unrelated Debt-Financed Income (see instructions)
2. Gross income from or
allocable to debt-financed

1. Descnption of debt-financed property

pmpeny

3. Deductions directly connected wrth or allocable to
debt-financed property
(a) Straight line deprecration
(EYOther deductions
(attach schedule)
(attach schedule)

(1)
(2)
(3)
(4)
4. Amount of average
acquismon debt on or
allocable to debt-financed
property (attach schedule)

5. Average ad)usted basrs
of or allocable to
debt-financed property
(attach schedule)

b comm" 5
y

7. Gross Income reportable
(column 2 2: column 6)

(Goof alrgibiztglegrgfufins
u 3(a) and 3m»

Enter here and on page 1,
Part I, line 7. column (A).

Enter here and on page 1,
Part I, line 7, column (B).

96
%
%
%

(1)
(2)
(3)
(4)

Totals
Total dividends-received deductions included in column 8

. b
D

Schedule F—lnterest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions)
Exempt Controlled Organizations
1. Name of controlled
organization

2. Employer
identification number

3. Net unrelated income 4. Total ol specified
(loss) (see instructions)
payments made

5. Part of column 4 that is
included m the centrolling
organization's gross income

6. Deductions directly
connected wrth income
in column 5

10. Part of column 9 that is
included in the controlling
organization's gross income

11 . Deductions directly
connected With income in
column 10

Add columns 5 and 10
Enter here and on page 1.
Part I, line 8. column 0A).

Add columns 6 and 11
Enter here and on page 1,
Part I, line 8. column (B).

(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
7. Taxable Income

8. Net unrelated income
(loss) (see instructions)

9. Total of specrfied
payments made

(1)
(2)
(3)
(4)

Totals
Form 990-T (2011)

Form 990-1' (2011)

Page 4

Schedule G—lnvestment income of a Section 501 (c (7), (9), or (17) Organization (see instructions)
3. Deductions
4. Sebamdes
1. Description 01 income
2. Amount of income
directl connected
(attach schedule)
(attac schedule)

'
5. Total deductions
and set-asrdes (col. 3
plus col, 4)

(1)
(2)
(3)
(4)
Enter here and on page 1.
Part I, line 9, column (A).

‘ . ‘ =1
z'" a
r’} ‘

e. . '
J
. u“,t“ ‘45:...

Enter here and on page 1.
Part l, line 9. column (B).

3w; .
run;
Schedule I—Exploited Exempt Activity Income, Other Than Advertising Income (see instructions)
4. Net Income
(loss) from
3. Expenses
2 Gross
unrelated
directly
unrelated trade or 5. Gross income
6 Expenses
'
from actmty that
busrness (column
connected wrth
1' Descnptlon 0‘ explo'ted act'v'ty
bgfgrzzizggfipe
production of
2 minus column
15 not unrelated
angglu‘riz'g to
u
busmess income
3). If a gain,
unrelated
busmess
compute cols. 5
busrness Income
through 7
Totals

>

e .«

5

7. Excess exempt
expenses
(column 6 minus
column 5, but not
more than
column 4).

(1)
(2)
(3)
(4)
Enter here and on
page1,Partl.
line 10. col. (A).

Enter here and on _
page1,Partl.
line 10, col. (B).

3

A“ N}; ‘
~ —-‘ . 1S
1-: — _ J

>

Totals

”.
_
1
y

Schedule J—Advertising Income (see instructions)
Income From Periodicals Reported on a Consolidated Basis
4. Advertlsrng
1 Name of periodical
I

agvSflrgsizg
Income

3' Dire“
advems'ng cos“

(1)

gamiriélgfigioi:
a gain compute
cols. 5 through 7.

Enter here and
on a et.
Part l. line 26.

7. Excess readership
5' Cimu'am"
'nc°m°

6' Readersh'p
cos‘s

mifizitscémfl tliiut
not more than
column 4).

5a" 3"
~53 5“maxi”
.g‘; mt
a fiwufiati‘fi
4,3?)
3.3%" 1f 51““ d
t 5 at":
..
1 .

(2)
(3)
(4)

D
Totals (carry to Part ll. line (5))
Income From Periodicals Reported on a Separate Basis (For each periodical I isted in Part ll. fill in columns
2 through 7 on a Iine-by-Iine basis.)

1. Name of penodlcal

2. Gross
advertismg
income

advigmosts
9

Enter here and on
page 1. Part l.
line 11. col. (A).

Enter here and on
page 1. Part l,
line 11, col (B).

4. Advertlsmg
gain or (loss) (col.
2 minus col. 3) It
a gain. compute
cols. 5 through 7.

.
5' fig‘rfgnn

1. Excess readership
costs (column 6
minus column 5. but
not more than
column 4).

8' Readfmhlp
cos 5

(1)
(2)
(3)
(4)
Totals from Part I

Totals, Part II (lines 1-5)

F

N an“. t. ,
"333'14‘.’
"2
~1
~
v...

Schedule K—Compensation of Officers, Directors, and Trustees (see instructions)
3. Percent of
to
(1)

96

(2)
(3)

%
%

(4)
Total. Enter here and on page 1, Part II. line 14

%
b

Enter here and
onpa
81'27.
Part
ll, line

‘- °°12$3222313222£N°m

Form 990-T (2011)

Schédule K-1

Schedule K-1

OMB NO 1545-0162
M41 36

Credit for Federal Tax Paid on Fuels
2©11
Attachment
Sequence No 23

> See the separate instructions.
Department of the Treasury
4136 and its instructions, 90 to www.irs.gov/form4136.
Form
about
information
For
>
Internal Revenue SerVIce (99)
Taxpayer identification number
Name (as shown on your Income tax return)
99-0083825

Briqham Younq UniversmL- HawaIi

Caution. Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For
claims on lines 10 and 2b (type of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim.
For claims on lines 16 and 2b (type of use 13 and 14), claimant certifies that a certificate has not been provided to the
credit card issuer.

Nontaxable Use of Gasoline

1

Note. CRN is credit reference number.
(d) Amount of credit

(c) Gallons
a
I)

Off—hlghway busmess use
Use on a farm for farmlng purposes

c

Other nontaxable use (see Caution above Me 1)

d

Exported

303

362

]
00

5,915

$

32,017

133

13

(e) CRN

41 1

1 84

Nontaxable Use of Aviation Gasoline

2

(b) Rate
a
b
c
d

(d) Amount of credit

(c) Gallons
$

$ 15‘

Use In commercial aVIation (other than foreIgn trade)
Other nontaxable use (see Caution above line 1)
Exported
LUST tax on aviation fuels used in foreIgn trade
'See Instructions for possmle rate changes.

(e) CRN
354

193'

324

194'
001

412
433

Nontaxable Use of Undyed Diesel Fuel

3

ClaImant certifies that the diesel fuel dId not contaIn VISIble eVIdence of dye.
[:1
Exception. If any of the diesel fuel Included in this claIm did contain VlSlble eVIdence of dye, attach an explanatlon and check here >
CRN
(e)
credit
of
Amount
(d)
(c) Gallons
(b) Rate
(a) Type of use
9,179

$ 243

13

]

a
b

Nontaxable use
Use on a farm for farmIng purposes

c
d

Use In trains
Use In certaIn interCIty and local buses (see Caution
above line 1)

353

Exported

41 3

e

$

836

E

2,445

00

360

350

Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

4

Claimant certIers that the kerosene did not contain VlSlble evidence of dye.
[:1
Exception. If any of the kerosene included in this claim did contaIn visrble eVIdence of dye. attach an explanatIon and check here >
(d) Amount of credit (e) CFlN
(c) Gallons
(b) Rate
(a) Type of use
a

Nontaxable use taxed at $244

b
c

Use on a farm for farmIng purposes
Use In certaIn InterCIty and local buses (see Caution
above Me 1)

d
e
f

Exported
Nontaxable use taxed at $.044
Nontaxable use taxed at $219

J};
L‘
-‘

For Paperwork Reduction Act Notice, see the separate instructions.


f

$ 243
.243
17
244
043
218
Cat No 12625H

]
$

346
347
414
377
369
Form 41 36 (2011)

Form 4136 (2011)
5

Page 2

Kerosene Used in Aviation (see Caution above line 1)

'
(b) Rate

(a) Type of use
a

Kerosene used in commercial aVIation (other than foreign
trade) taxed at $244

b

Kerosene used in commercial awation (other than foreign
trade) taxed at $.219'

c

Nontaxable use (other than use by state or local
government) taxed at $ 244

d

Nontaxable use (other than use by state or local
government) taxed at $.219'

e

LUST tax on aVIation fuels used in foreign trade
'See instructions for pOSSlble rate changes.

6

of)”
;'

$ 200

$

(9) CRN
417


j‘ ‘

g

(d) Amount of credit

(cl Gallons

2 {$43}; A .

Sales by Registered Ultimate Vend0rs of Undyed Diesel Fuel

175.

355

243

346

218.

369

001

433

Registration No. >

Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent
of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain v15ible ev1dence of dye.

.

3

l

I)

Exception. If any of the diesel fuel included in this claim did contain VlSlble eVIdence of dye, attach an explanation and check here
. > D
(b) Rate
(c) Gallons
(d) Amount of credit (e) CRN
Use by a state or local government
5 243
$
360
Use in certain intercity and local buses
17
350

l

7

Sales by Registered Ultimate Vendors of Undyed Kerosene (Other
Than Kerosene For Use in Aviation)

Registration No_ 5

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer. or has obtained the written consent of the
buyer to make the claim. Claimant certifies that the kerosene did not contain Vi5ible ev1dence of dye.

a

Exception. If any of the kerosene included in this claim did contain ViSIble ev1dence of dye. attach an explanation and check here .
(b) Rate
(c) Gallons
(d) Amount of credit
}
3; 243
Use by a state or local government

b
0

Sales from a blocked pump
Use in certain interCIty and local buses

8

243
17

Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation

$

> [:1
(0) CRN
346
347

Registration No. b

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the
amount of tax to the buyer. or has obtained the written consent of the buyer to make the claim. See the instructions for additional information
to be submitted.
(a) Type of use


l
)
l
l

3

Use in commercial aviation (other than foreign trade) taxed
at $219

I)

Use in commerc1al aVIation (other than foreign trade) taxed
at $ 244
Nonexempt use in noncommerc1al aVIation
Other nontaxable uses taxed at $244

c
d
e
f

Other nontaxable uses taxed at $.219’
LUST tax on aVIation fuels used in foreign trade
‘See Instructions for pOSSIble rate changes.

egg?»
E
13$.

,

If?“

(b) Rate
I
5’


$ 175'

(c) Gallons

(d) Amount of credit
$

(6) CRN
355

200
025‘

417
418

243
218‘
001

346
369
433
Form 41 36 (2011)


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