efile Public Visual Render
ObjectId: 201500409349300635 - Submission: 2015-02-09
TIN: 48-0547734
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
Attach to Form 990.
See separate instructions.
OMB No. 1545-0047
20
12
Open to Public Inspection
Name of the organization
THE KANSAS UNIVERSITY ENDOWMENT ASSOCIATION
Employer identification number
48-0547734
Part I
Identification of Disregarded Entities
(Complete if the organization answered "Yes" to Form 990, Part IV, line 33.)
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
FOBW LLC
PO BOX 928
LAWRENCE
,
KS
660440928
26-2224227
INACTIVE
KS
0
0
THE KANSAS UNIVERSITY ENOWMENT ASSOCIATION
(2)
CWAPTS LLC
PO BOX 928
LAWRENCE
,
KS
660440928
45-3170274
RENTAL REAL ESTATE
KS
139,872
3,062,925
THE KANSAS UNIVERSITY ENOWMENT ASSOCIATION
(3)
RGAPTS LLC
PO BOX 928
LAWRENCE
,
KS
660440928
46-1289542
RENTAL REAL ESTATE
KS
1,111
127,557
THE KANSAS UNIVERSITY ENOWMENT ASSOCIATION
(4)
RCP LLC
PO BOX 928
LAWRENCE
,
KS
660440928
32-0392147
RENTAL REAL ESTATE
KS
0
3,520,858
THE KANSAS UNIVERSITY ENOWMENT ASSOCIATION
(5)
FOBN LLC
PO BOX 928
LAWRENCE
,
KS
660440928
26-2224126
RENTAL REAL ESTATE
KS
10,885
4,469,000
THE KANSAS UNIVERSITY ENOWMENT ASSOCIATION
Part II
Identification of Related Tax-Exempt Organizations
(Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
THE KU ENDOWMENT CHARITABLE GIFT FUND
PO BOX 928
LAWRENCE
,
KS
660440928
20-0317170
SUPPORT FOR KU ENDOWMENT AND 501(C)(3)'S NAMED IN GOVERNING DOCUMENT.
KS
501(C)(3)
11A, TYPE I
N/A
No
(2)
LEON KARELITZ CHARITABLE TRUST
PO BOX 928
LAWRENCE
,
KS
660440928
61-6400249
SUPPORT FOR KU ENDOWMENT PURSUANT TO GOVERNING DOCUMENT.
KS
501(C)(3)
11A, TYPE I
N/A
No
(3)
VIRGIL AND PAULINE BROWN MEMORIAL TRUST
PO BOX 928
LAWRENCE
,
KS
660440928
46-7074121
SUPPORT FOR KU ENDOWMENT PURSUANT TO GOVERNING DOCUMENT.
KS
501(C)(3)-APPL PENDI
11A, TYPE I
N/A
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2012
Page 2
Schedule R (Form 990) 2012
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership
(Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code VUBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust
(Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
CHARITABLE REMAINDER TRUSTS (56)
SPLIT INTEREST TRUSTS PROVIDING SUPPORT TO KU ENDOWMENT ASSOCIATION
KS
N/A
T
No
(2)
CHARITABLE REMAINDER TRUST (1)
SPLIT INTEREST TRUST PROVIDING SUPPORT TO KU ENDOWMENT ASSOCIATION
IL
N/A
T
No
(3)
CHARITABLE REMAINDER TRUSTS (3)
SPLIT INTEREST TRUSTS PROVIDING SUPPORT TO KU ENDOWMENT ASSOCIATION
MO
N/A
T
No
(4)
CHARITABLE LEAD TRUSTS (2)
SPLIT INTEREST TRUSTS PROVIDING SUPPORT TO KU ENDOWMENT ASSOCIATION
OH
N/A
T
No
(5)
LORRAINE M LOVE CHARITABLE REMAINDER UNITRUST
PO BOX 700
JUNCTION CITY
,
KS
66441
48-1247473
SEC. 4947(A)(1) NONEXEMPT CHARITABLE TRUST SUPPORTING KU ENDOWMENT
KS
N/A
T
4,283
137,586
100.000 %
No
(6)
AGNES LAURETTA MCCLAIR TEST TRUST
C/O BNK OF AMERICA PO BOX 831041
DALLAS
,
TX
75283
48-6126736
SEC. 4947(A)(1) NONEXEMPT CHARITABLE TRUST SUPPORTING KU ENDOWMENT
KS
N/A
T
120,484
925,163
100.000 %
No
(7)
MARY SELLARS FUND
C/O BNK OF AMERICA PO BOX 831041
DALLAS
,
TX
75283
48-6203686
SEC. 4947(A)(1) NONEXEMPT CHARITABLE TRUST SUPPORTING KU ENDOWMENT
KS
N/A
T
10,670
289,050
100.000 %
No
Schedule R (Form 990) 2012
Page 3
Schedule R (Form 990) 2012
Page
3
Part V
Transactions With Related Organizations
(Complete if the organization answered "Yes" to Form 990, Part IV, line 34, 35b, or 36.)
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest
(ii)
annuities
(iii)
royalties or
(iv)
rent from a controlled entity
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
No
b
Gift, grant, or capital contribution to related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1b
No
c
Gift, grant, or capital contribution from related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1c
Yes
d
Loans or loan guarantees to or for related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1d
No
e
Loans or loan guarantees by related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1e
No
f
Dividends from related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1f
No
g
Sale of assets to related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1g
No
h
Purchase of assets from related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1h
No
i
Exchange of assets with related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1n
No
o
Sharing of paid employees with related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1o
No
p
Reimbursement paid to related organization(s) for expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1p
No
q
Reimbursement paid by related organization(s) for expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1q
No
r
Other transfer of cash or property to related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1r
No
s
Other transfer of cash or property from related organization(s)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of other organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
Schedule R (Form 990) 2012
Page 4
Schedule R (Form 990) 2012
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership
(Complete if the organization answered "Yes" to Form 990, Part IV, line 37.)
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under section 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code VUBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2012
Page 5
Schedule R (Form 990) 2012
Page
5
Part VII
Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule R (see instructions).
Identifier
Return Reference
Explanation
Additional Data
Software ID:
Software Version: