Form
Exempt Organization Business lncome Tax Return
990-T
For calendar year 2014 or other tax year beginning
e
I
2014
2015
Check box if name changed and see instructions.
Print FRESNO STATE PROGRAMS
or 2771 EAST SHAW AVE
Type FRESNO, CA 93710
B Exempt under section
408(e)
408A
529(a)
6/30
2014, and ending
o
0 Cheek
box if
address ehanged
~501(
7/01
.. lnformation about Form 990-T and its instruetions is available at www.irs.gov/form990t.
.. Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
Department of the Treasury
lnternal Revenue Service
A
OMB No. 1545-0687
(and proxy tax under section 6033(e))
B
e )( 3 I
220(e)
530(a)
~lo
for
(c)(J)Publi~on
Org . .
Oriy
D
Employer identification number
(Employees' trust. see
instrucllons.)
E
Unrelated business activity
codes (See instructions.)
FOR CHILDREN, INC
I
77-0443565
624410
F Group exemption number (See instruetions.) ..
G Cheek organization type. .. . . ~ ~ 501 (e) eorporation
Book value of all assets at
end of year
867,353.
H Desenbe the organ1zat1on's 2nmary unrelated busrness aetrvrty .
O 501 (e) trust
0 401 (a) trust
O Other trust
.. CHILD DAY CARE SERVICES
During the tax year, was the eorporation a subsidiary in an affi liated group or a parent-subsidiary eontrolled group? .
~ OYes
~No
lf 'Yes,' enter the name and identifying number of the parent eorporation... ~
J
The books are in eare of ..
I Part I
1Unrelated
KATE TUCKNESS
Telephone number .. 559-278-0800
Trade or Business lncome
(A) lneome
(8) Expenses
(C) Net
1 a Gross reeeipts or sal es . . .
e Balanee ..
b Less returns and allowances . ...
Cast
of
goods
sold
(Sehedule
A,
line
7)
.
.
.
.
.
.
..........
. .....
2
2
3 Gross profit. Subtraet li ne 2 from li ne 1e.. . . . . ...... .. .......
4a Cap ita l gain net ineome (attaeh Sehedule 0 ) .................
4a
b Net gain (loss) (Ferm 4797, Part 11, li ne 17) (attach Form 4797) ............
4b
e Capita l loss deduetion for trusts . . . . . . ...... . . .. . .... . . . ... . .
5 lneome (loss) from partnerships and S corporations
(attach statement). . ... .. ... . . . ... . ... .. . . ... ... . ... . . . . ....
4e
1e
3
5
Rent income (Schedule C) . . . . . . . . . ... . .... . . . .. .. . ... . .....
6
7 Unrelated debt-financed income (Schedule E) . ...............
7
6
lnterest, annuities, royalties, and rents tram controlled organizations (Schedule F)
8
lnvestment income of a section 501(c)(7), (9), or (17) organization (Sch G) ...
9
10 Exploited exempt aetivity ineome (Sehedule I) ...............
11 Advertising income (Schedule J) ............................
10
8
9
I
I
11
12 Other income (See instructions; attach schedule). ............
Se e Statement 1
13 Total. Combine lines 3 through 12.. .. .......................
I Part 11
12
46 164.
13
46 164.
1Dedu_
ctions
Not Taken Elsewhere <? ee instructians far limitatians an deduc_tians) (Except far
cantnbutlans, deduct1ans must be d1rectl cannected w1th the unrelated bus1ness 1ncame.
14 Compensation of officers, directors, and trustees (Schedule K)................. . . . . . . . . . . . . . . . . . . . . . . . . . . .
15 Salaries and wages ...... . . . . .... . . . .. ....... . .................. . . . ... . ....... . . . .... . . ...... . . ........
16 Repairs and maintenance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
~~------------~-
15
16
4, 167.
29_
r-~--------~~~~
~~----------~~~
. ... .. . ........ . . . • ............ . . . . . . . . . . . ... . . . . ... . . . . . . . 1-1_7-+____________:::.3~
.
17
Bad debts .. . . . ... . . . . . .. ...... ..... ..
18
lnterest (attach schedule). .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19 Taxes and licenses. ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20
46 164.
46 164 .
o.
18
~~---------------
19
r---~---------------
21
Charitable contributions (See instruetions for limi tation rules) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . !--_,
20 _______________
Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
22
Less depreciation claimed on Schedule A and elsewhere on return . . . . . . . . . . . . . 22 a
23
Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
r---r-------------__,
22 b
23
r---~---------------
24 Contributions to deferred compensation plans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . !--_,
24 _______________
25 Employee benefit programs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26
27
28
~~--------------
Excess exempt expenses (Sehedule 1). . . . • . . . . . . . . . . . . . . . . . . . • . . . . . . • • . . . . . . . • . . . . . . . . . . . . . . . • . . . . . . . . . . 26
Excess readership eosts (Sehedule J) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~--=~-------------27
Other deductions (attach schedule) . . . . ... . .... . . ... . .......................... .. .. $~E;! .. $t,;;tt:E;!JI!~At.) 1-:2;;-;8; -+-------2""3::-,- 8""1=-9=---.
29 Total deduetions. Add lines 14 through 28..... . . ... .. . . . . ........... . . . . . ... ....... . . . . . . ...............
30 Unrelated business taxable ineome before net operating loss deduction. Subtract line 29 from line 13 ..... . .
31 Net operating loss deduction (limited to the amount on line 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32 Unrelated business taxable ineome before specific deduction. Subtract line 31 from line 30 . . ..... . . . . .. .. . .
33 Specific deduction (Generally $1,000, but see li ne 33 instruetions for exeeptions)...... . . . . . . . . . . . . . . . . . . . . .
34 Unrelated business taxable income. Subtract line 33 tram li ne 32. lf line 33 is greater than li ne 32, enter the smaller of zero or li ne 32. .
TEEA0205L 09/ 16/14
BAA For Paperwork Reduetion Aet Notiee, see instruetions.
29
28,018.
l-3~o=--l---------::1:...:8:--','-:1~4:::-:=6-=-.
31
l-3~2=--l---------:-1-:8~,--,1o-4-:-::6-.
33
1, 00 0 _
1--:::cc;-+------~?L~~
34
17, 14 6 .
Form 990-T (2014)
Form 990-T (2014)
FRESNO STATE PROGRAMS FOR CHILDREN
IPart 111 ITax Computation
35
77 - 0443565
INC
Page 2
Organizations Taxable as Corporations. See instructions lor tax computation.
Controlled group members (sections 1561 and 1563) check here • O See instruetions and:
a Enter your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order):
I
I$
I
I$
$
<1 >
<2>
<3> 1
1
b Enter organization's share of: (1) Add itional 5% tax (nat more than $11,750) ......
(2) Additional 3% tax (nat more than $1 00,000) .............. .. . . ... ....... . . . . .
e lncome tax on the amount on line 34 ............ . .............. . ... .................. . . . . . . . . . .. . . . . . .
36 Trusts Taxable at Trust Rates. See instructions lor tax computation. lncome tax on the amount
on line 34 from:
O Tax rate schedule or
O Schedule D (Form 1041)... ... . ..... . ....... ' ..... ' ..
37 Proxy tax. See instructions .................................... . ' ...... ... .. . .. . ..... . ....... . ...... . .
38 Alternative minimum tax ....... . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . ... .... .. . .... .. .. ...... ... .. ..... .. .
.. . ..
. .. '
39 Total. Add lines 37 and 38 to line 35c or 36, whichever app lies .... . ' .... ... .. . . . . . . ..
I$
[$
...
...
...
...
......
35e
2, 572 .
36
37
38
39
2, 572 .
40e
41
2 572 .
42
43
2 572 .
45
4 520 .
IPart IV ITax and Payments
40 a Foreign tax eredit (corporations attach Form 11 18; trusts attach Form 11 16) ..
40a
b Other eredits (see instructions). ........... . . .. . .. . .... ...................... 40b
e General business credit. Attach Form 3800 (see instruetions) .......... . ... .. . 40e
d Credit lor prior year minimum tax (attach Form 8801 or 8827) ........... . ..... 40d
e Total eredits . Add lines 40a through 40d .............................. . ......... . ......................
41 Subtract line 40e from line 39 ..................... .. ............. . ..... ................ ......... .......
Form 4255 0Form 8611 0Form 8697 0Form 8866
42 Other taxes. Check if from:
O Other (attach schedule) .. . .. . ................................ ........................ . . ............
43 Total tax. Add lines 41 and 42 . .... . . ... . ... . . . ..................... .. . ....... . . . . .. . . .. . .. . .. .. . . . . . . .
44a Payments: A 2013 overpayment credited to 2014 . .. ... . . ....... . . .. .. . ....... 44a
b 2014 estimated tax payments ..... . . . . . . . . . ... ..... . . ............... . .. .....
44b
4.520 .
e Tax deposited with Form 8868 ...... .. ....... . ... . ... ..... . ........ .........
44e
d Foreign organizations: Tax paid or withheld at source (see instructions)........
44d
e Backup withholding (see instructions). . . ... . . . . .. .......... . ........ .........
44e
f Credit far smal l employer health insurance premiums (Attach Form 8941 ). . . . .
441
g Other credits and payments:
0Form 2439
Total. ..
44g
OOther
O Form 4136
D
o.
...
45 Total payments . Add lin es 44a through 44g .. .... ........ ...... ........... . . . ... . . . . . . . .. ... . .. . . .. . . . . .
46 Estimated tax penalty (see instructions). Check if Form 2220 is attached .......... . . . . .. ............ "' 0
47 Tax due. lf li ne 45 is less than the total of lines 43 and 46, enter amount owed... ................ .. . . .... .,..
48 Overpayment. lf line 45 is larger than the total of lines 43 and 46, enter amount overpaid . . . . . . . . . . . . . . . . .,..
49 Enter the amount of line
48 you want:
1, 948 .I Refunded
Credited to 2015 estimated tax .,..
.,..
46
47
1 948 .
48
o.
49
IPart V JStatements Regarding Certain Activities and Other lnformation (see instructions)
1
At any time during the 2014 calendar year, did the organization have an interest in or a signature or other authority aver a
Yes
financial account (bank, securities, or other) in a foreign country? lf YES, the organization may have to file FinCEN Form 114,
Report of Foreign Bank and Financial Accounts. lf YES, enter the name of the foreign country here • _____ _ _____ _
2
During the tax yea r, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trus!?
lf YES , see instructions far other forms the organization may have to file.
3
Enter the amount of tax-exempt interest received or accrued during the tax year •
$
No
X
X
o.
I
Schedule A - Cost of Goods Sold. Enter method of mventory valuat1on .,..
1
2
lnventory at beginning of year..
Purehases . . . . . . . . . . . . . . . .
3 Cast of labor. . . . . . . . . . . . . . . . . . . . . . . . . .
4 a Additional section 263A costs (attach schedule)
1
6
lnventory at end of year.. . ... .
6
2
7
Cost of goods sold. Subtract
line 6 from line 5. Enter here
and in Part I, line 2 ... . ...... .
7
f--3- l- - - - - - ---l
Yes
4a
b Other costs
(attach sch~ ................. . . ... . . . ... .
5
Total. Add lines 1 through 4b ......... .
8
4b
5
Do the rules of section 263A (with respect to
property produced or acquired far resale) apply
ta the organization? . . ..................... . . .
No
X
Sign
Here
Paid
Preparer
Use
Only
BAA
/&((.5
Firm's name
Firm's address
eheck
O 1f
PTIN
self·employed
P00196912
Firm's EIN ... 77 - 02030 07
Priee
~~~~~~~~~~L-----------------------------+-------~~~~~--------.,.. 677 Scot t Avenue
Cl ovi s
Phone no.
CA 93612
TEEA0202L
09116114
559
299- 9540
Form 990-T (2014)
Form 990-T (2014)
FRESNO STATE PROGRAMS FOR CHILDREN , INC
77 - 0443565
Page 3
Schedule C - Rent lncome (From Real Property and Personal Property Leased With Real Property) (see instructions)
Description of property
(1)
(2)
(3)
(4)
2 Rent received or accrued
(a) From personal property
(if the percentage of rent far personal
property is more than 10% but nat
more than 50%)
3(a) Deductions directly connected with
the income in columns 2(a) and 2(b)
(attach schedule)
(b) From real and personal property
(if the percenta~e of rent far personal
property excee s 50% or if the rent is
based on profit or income)
(1)
(2)
(3)
(4)
Total
Total
(e) Total income . Add totals of columns 2(a) and 2(b). Enter
here and on page 1, Part I, line 6, column (A) ..... .. . ......
(b) Total deductions. Enter
~ere and an page 1, Part
I, line 6, column (B). . . . . .,..
...
Schedule E - Unrelated Debt-Fmanced lncome (see 1nstruct1ons)
3 Deductions directly connected with or allocable to
debt-financed property
2 Gross income from
or allocable to debtfinanced property
1 Description of debt-financed property
(a) Straight line
depreciation (attach sch)
(b) Other deductions
(attach schedule)
7 Gross income
reportable (column 2 x
column 6)
8 Allocable deductions
(column 6 x tota l of
co lumns 3(a) and 3(b))
(1)
(2)
(3)
(4)
4 Amount of average
acquisition debt on or
allocable to debt-financed
property (attach schedule)
5 Average adjusted basis of
or allocable to debt -financed
property (attach schedule)
6 Co lumn 4
divided by
column 5
(1)
(2)
llo
(3)
(4)
llo
%
%
Enter here and on page 1, Enter here and on page 1,
Part I, line 7, column (A) . Part I, line 7, column (8 ) .
Totals .................... . ... .. . . . . . ..... . . ..... .. .. . .... .... .. .. ... . .... .. ... ...
...
Total dividends-received deductions included in column 8..... . .. . ... .. . . . . . . . . . . . . . . . . . . . .. .. . . . . . ..... . . .. .
Schedule F -
...
..
lnterest, Annu1t1es, Royalt1es, and Rents From Controlled Orgamzat1ons (see mstruct1ons)
Exempt Controlled Organizations
1 Name of controlled
organizati on
2 Employer
identification
number
3 Net unrelated
income (loss)
(see instructions)
4 Total of specified
payments made
5 Part of column 4
that is included in
the controlli ng
organization's
gross income
6 Deductions directly
connected with
income in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Orgamzat1ons
7 Taxable lncome
8 Net unrelated
income (loss)
(see instructions)
1OPart 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 1O. Enter
here and on page 1, Part I, lin e
8, column (A).
Add columns 6 and 11 . Enter
here and on page 1, Part I, line
8, column (8).
9 Total of specified
payments made
(1)
(2)
(3)
(4)
Totals . . . . . . . ...... . . . .. . . . . .. . . . . . . . .. . . . .. . .. . .. . . . . . . . . . . . . . . . . . . . . .
BAA
TEEA0203L 09/16114
Form 990-T (2014)
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77 - 0443565
Schedule G- lnvestment lncome of a Section 501(cX7), (9), or (17) Organization (see instructions)
Form 990-T (2014)
3 Deductions
directly connected
(attach schedule)
2 Amount of income
1 Description of income
4 Set-asides
(attach schedule)
Page 4
5 Total deductions and
set-asides (column 3
plus column 4)
(1)
(2)
(3)
(4}
Enter here and on page 1,
Part I, line 9, column (A) .
Totals .......... .. . .. .. ... . . . . . . .
Enter here and on page 1,
Part I, line 9, column (8).
...
Schedule I - Explo1ted Exempt Act1v1ty lncome, Other Than Advert1smg lncome (see mstruct1ons)
2 Gross
unrelated
business
income from
trade or
business
1 Description of exploited activity
3 Expenses directly
connected with
production
of unrelated
business income
4 Net income (loss) 5 Gross income from 6 Expenses
from unrelated trade activity that is nat attributable to
column 5
or business (column unrelated business
income
2 minus column 3).
11a gain compute
columns 5through 7.
7 Excess exempt
expenses (column 6
minus column 5, but
nat more than
column 4).
(1)
(2)
(3)
(4}
Totals . ............ . ......... . . . . . .
...
Enter here and Enter here and
on page 1,
on f.age 1,
Part , hne 1O, Part I, l1ne 1O,
column (A) .
column (8).
Enter here and
on page 1,
Part 11 , hne 26.
Schedule J - Advertising lncome (See instructions)
fPart l l lncome From Periodicals Reported on a Consolidated Basis
2 Gross
advertising
income
1 Name of periodical
3 Direct
advertising
costs
4 Advertising gain or
(loss) (col 2 minus
col 3). 11a gain,
compute col 5
through 7.
5 Circulation
income
6 Readership
costs
7 Excess readership
costs (col 6 minus col
5, but nat more than
col 4).
(1}
(2)
(3)
(4}
Totals (carry lo Part 11, line (5)) . . ...
I Part 11
...
l lncome Fro'!' Periodicals Reported on a Separate Basis (Far each periodical listed in Part 11 , fill in columns 2 through
7 on a hne -by-hne bas1s)
1 Name of periodical
2 Gross
advertising
income
3 Direct
advertising
costs
Enter here and
on f.age 1,
Part , line 11 ,
column (A)
Enter here and
on page 1,
Part I, Ime 11,
column (8).
4 Advertising gain or
(loss) (col 2 minus
col 3). 11 a gain,
compute cals 5
throuoh 7.
5 Circulation
income
6 Readership
costs
7 Excess readership
costs (col 6 min us col
5, but nat more than
col 4).
(1)
(2}
(3)
(4)
(5}Totals from Part I
Totals, Part li (lines 1-5) ............
...
Enter here and
on page 1,
Part 11, Ime 27.
Schedule K - Compensat1on of Off1cers, D1rectors, and Trustees (see instruct1ons)
1 Name
2Title
3 Percent of
time devoted
to business
4 Compensation attributable
to unrelated business
%
%
%
%
Total. Enter here and on page 1, Part 11, line 14... ....... . ..... . ... . ... . . .. ... . . .. .. . .... . . . . . . . . . . . . . . . . .
...
BAA
TEEA0204 L 09/16/14
Form 990·T (2014)
"'
'
'
I
Federal Statements
2014
Page 1
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
Statement 1
Form 990-T, Part I, Line 12
Other lncome
Program Service Revenue
. . . •• .. . . . . . .. . . . . +
$ _ _ ----7467',~1;:..:;6o-:::4c..:...
Total $
46 , 1 6 4 .
================
Statement 2
Form 990-T, Part 11, Line 28
Other Deductions
MISCELLANEOUS........... ........ . . .. .............. . .. ... ... . ....................... . ............... $
11.
OVERHEAD ALLOCATION ........................... .. .. .... .... . . . . .. .. . . . .. . . . . . . . ... .. . . . . . .. . . . ..
22, 691 .
PAYROLL TAXES AND BENEFITS.. . .. .. .. .. .. .. .. .. .. . .. .. . .. .. .. .. . .. . .. .. .. .. .. .. . .. . .. .. .. .. ..
993 .
SUPPLIES.......................... . . . ................ . ........ . ............. ... . . . . .. . ........ . ......
1 03 .
TRAVEL ............ .. . . . . .. . ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
UTILI TIES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 .
Tot al =$=====23==,~8=1=9~.