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ObjectId: 201641759349300834 - Submission: 2016-06-23
TIN: 13-3465228
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
15
Open to Public Inspection
Name of the organization
FRIENDS OF ROOSEVELT PARK INC
Employer identification number
13-3465228
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.
Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a)
Donor advised funds
(b)
Funds and other accounts
1
Total number at end of year
....
2
Aggregate value of contributions to (during year)
3
Aggregate value of grants from (during year)
4
Aggregate value at end of year
....
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control?
...........
Yes
No
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit?
............................
Yes
No
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of land for public use (e.g., recreation or education)
Preservation of an historically important land area
Protection of natural habitat
Preservation of a certified historic structure
Preservation of open space
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a
Total number of conservation easements
......................
2a
b
Total acreage restricted by conservation easements
....................
2b
c
Number of conservation easements on a certified historic structure included in (a)
.....
2c
d
Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register
...
2d
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year
4
Number of states where property subject to conservation easement is located
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds?
............
Yes
No
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
$
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)?
.............................
Yes
No
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1
.........................
$
(ii)
Assets included in Form 990, Part X
...............................
$
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenue included on Form 990, Part VIII, line 1
..........................
$
b
Assets included in Form 990, Part X
...............................
$
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2015
Page 2
Schedule D (Form 990) 2015
Page
2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets
(continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
Public exhibition
d
Loan or exchange programs
b
Scholarly research
e
Other
c
Preservation for future generations
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?
...
Yes
No
Part IV
Escrow and Custodial Arrangements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X?
....................................
Yes
No
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c
Beginning balance
.............................
1c
d
Additions during the year
............................
1d
e
Distributions during the year
..........................
1e
f
Ending balance
................................
1f
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
Yes
No
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII
........
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a)
Current year
(b)
Prior year
(c)
Two years back
(d)
Three years back
(e)
Four years back
1a
Beginning of year balance
....
b
Contributions
...
c
Net investment earnings, gains, and losses
d
Grants or scholarships
...
e
Other expenditures for facilities
and programs
...
f
Administrative expenses
....
g
End of year balance
......
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment
b
Permanent endowment
c
Temporarily restricted endowment
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:
Yes
No
(i)
unrelated organizations
.................
3a(i)
(ii)
related organizations
.................
3a(ii)
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R?
.........
3b
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property
(a)
Cost or other basis
(investment)
(b)
Cost or other basis (other)
(c)
Accumulated depreciation
(d)
Book value
1a
Land
...
b
Buildings
c
Leasehold improvements
d
Equipment
...
e
Other
...
Total.
Add lines 1a through 1e.
(Column (d) must equal Form 990, Part X, column (B), line 10(c).)
..
0
Schedule D (Form 990) 2015
Page 3
Schedule D (Form 990) 2015
Page
3
Part VII
InvestmentsOther Securities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b.
See Form 990, Part X, line 12.
(a)
Description of security or category
(including name of security)
(b)
Book value
(c)
Method of valuation:
Cost or end-of-year market value
(1)
Financial derivatives
(2)
Closely-held equity interests
(3)
Other
(A)
69 SHS ABBOTT LABORATORIES
3,377
F
(B)
25 SHS ANADARKO PETROLEUM CORP
1,215
F
(C)
14 SHS BOEING CO
2,024
F
(D)
73 SHS CITIGROUP INC
3,778
F
(E)
30 SHS JOHNSON & JOHNSON
3,082
F
(F)
48 SHS JP MORGAN CHASE & CO
3,169
F
(G)
17 SHS SMUCKER J M COMPANY
2,097
F
(H)
28 SHS UNION PACIFIC CORP
2,190
F
(I)
38 SHS WELLS FARGO & CO
2,066
F
(J)
36 SHS GENERAL MILLS INC
2,076
F
(K)
130 SHS PEPSICO INC
12,989
F
(L)
19 SHS WESTERN DIGITAL CORP
1,141
F
(M)
51 SHS AMERICAN INTERNATIONAL GROUP INC
3,160
F
(N)
38 SHS BORG WARNER AUTOMOTIVE INC
1,643
F
(O)
162 SHS CISCO SYSTEMS INC
4,399
F
(P)
32 SHS COLGATE PALMOLIVE CO
2,132
F
(Q)
35 SHS COMCAST CORP
1,975
F
(R)
42 SHS EQT CORPORATION
2,189
F
(S)
39 SHS QUALCOMM INC
1,949
F
(T)
54 SHS TARGET CORP
3,921
F
(U)
51 SHS TREX COMPANY INC
1,940
F
(V)
57 SHS AMDOCS LIMITED
3,110
F
(W)
23 SHS APOGEE ENTERPRISES INC
1,001
F
(X)
58 SHS APPLE INC
6,105
F
(Y)
29 SHS BANKUNITED INC
1,046
F
(Z)
20 SHS BECTON DICKINSON & CO
3,082
F
(AA)
270 SHS BERKSHIRE HATHAWAY INC
35,651
F
(AB)
76 SHS BOISE CASCADE COMPANY
1,940
F
(AC)
63 SHS DELTA AIRLINES INC
3,193
F
(AD)
20 SHS EOG RES INC
1,416
F
(AE)
29 SHS GENERAL MOTORS COMPANY
986
F
(AF)
46 SHS HARTFORD FINANCIAL SERVICES GROUP INC
1,999
F
(AG)
16 SHS HOME DEPOT INC
2,116
F
(AH)
2940.213 SHS PIMCO EQUITY SER EQS LONG/SHORT FUND
34,136
F
(AI)
49 SHS US BANCORP
2,091
F
(AJ)
11 SHS WW GRAINGER INC
2,228
F
(AK)
90 SHS AGCO CORP
4,085
F
(AL)
93 SHS APACHE CORP
4,136
F
(AM)
49 SHS ARRIS GROUP INC
1,498
F
(AN)
38 SHS BEACON ROOFING SUPPLY INC
1,565
F
(AO)
11 SHS BIOGEN IDEC INC
3,370
F
(AP)
151 SHS BOSTON SCIENTIFIC CORP
2,784
F
(AQ)
155 SHS BP PLC
4,845
F
(AR)
58 SHS CARDTRONICS
1,952
F
(AS)
151 SHS CARNIVAL CORP
8,226
F
(AT)
165 SHS CREE INC
4,401
F
(AU)
230 SHS DISCOVERY COMMUNICATIONS INC
5,801
F
(AV)
36 SHS GILEAD SCIENCES INC
3,643
F
(AW)
355 SHS HEWLETT PACKARD CO
5,396
F
(AX)
56 SHS HOLOGIC INC
2,167
F
(AY)
84 SHS INTERPUBLIC GROUP OF COS INC
1,956
F
(AZ)
67 SHS KELLY SERVICES INC
1,082
F
(BA)
123 SHS LEGG MASON INC
4,825
F
(BB)
98 SHS LIBERTY INTERACTIVE CORP COMMON STOCK
2,677
F
(BC)
350 SHS NEWS CORPORATION
4,676
F
(BD)
58 SHS NORTHERN TRUST CORP
4,181
F
(BE)
12 SHS QUEST DIAGNOSTICS INC
854
F
(BF)
41 SHS RSP PERMIAN INC
1,000
F
(BG)
95 SHS SCHOLASTIC CORP
3,663
F
(BH)
17 SHS SHERWIN WILLIAMS CO
4,413
F
(BI)
323 SHS STAPLES INC
3,059
F
(BJ)
181 SHS TERADATA CORP
4,782
F
(BK)
31 SHS TIME WARNER INC
2,005
F
(BL)
264 SHS TRANSOCEAN LTD
3,268
F
(BM)
307 SHS TWENTY FIRST CENTURY FOX INC
8,338
F
(BN)
111 SHS UNILEVER PLC
4,786
F
(BO)
37 SHS VALERO ENERGY CORP
2,616
F
(BP)
48 SHS VARIAN MEDICAL SYSTEMS INC
3,878
F
(BQ)
6 SHS VCA INC
330
F
(BR)
68 SHS VERIZON COMMUNICATIONS
3,143
F
(BS)
53 SHS CIT GROUP INC.
2,104
F
(BT)
18 SHS ACE LIMITED
2,103
F
(BU)
20 SHS AETNA INC
2,162
F
(BV)
56 SHS ALLSTATE CORP
3,477
F
(BW)
55 SHS ALTRIA GROUP INC
3,202
F
(BX)
22 SHS AMGEN INC
3,571
F
(BY)
60 SHS BEST BUY COMPANY INC
1,827
F
(BZ)
65 SHS BIG LOTS INC
2,505
F
(CA)
35 SHS BOOZ ALLEN HAMILTON HOLDING CORPORATION
1,080
F
(CB)
11 SHS C R BARD INC
2,084
F
(CC)
74 SHS CA INC
2,113
F
(CD)
26 SHS CITRIX SYSTEMS INC
1,967
F
(CE)
50 SHS CONMED CORP
2,203
F
(CF)
71 SHS EBAY INC
1,951
F
(CG)
89 SHS FLUOR CORP
4,203
F
(CH)
88 SHS FMC CORP
3,443
F
(CI)
113 SHS GREIF INC
3,482
F
(CJ)
36 SHS HERSHEY COMPANY
3,214
F
(CK)
356 SHS HP INC
4,215
F
(CL)
22 SHS ILLINOIS TOOL WORKS INC
2,039
F
(CM)
76 SHS INTEL CORP
2,618
F
(CN)
11 SHS INTERCONTINENTAL EXCHANGE INC
2,819
F
(CO)
211 SHS KENNAMETAL INC
4,051
F
(CP)
35 SHS LYONDELLBASELL INDUSTRIES
3,042
F
(CQ)
42 SHS MARATHON PETE CORP
2,177
F
(CR)
30 SHS MSCI INC
2,164
F
(CS)
69 SHS NETAPP INC
1,831
F
(CT)
12 SHS OSI SYSTEMS INC
1,064
F
(CU)
888.705 SHS PARNASSUS WORKPLACE FUND
24,946
F
(CV)
28 SHS PDC ENERGY INC
1,495
F
(CW)
105 SHS PITNEY BOWES INC
2,168
F
(CX)
63 SHS POLYONE CORP
2,001
F
(CY)
11 SHS SIMON PROPERTY GROUP INC
2,139
F
(CZ)
75 SHS T MOBILE US INC
2,934
F
(DA)
340.836 SHS T ROWE PRICE BLUE CHIP GROWTH FUND INC
24,670
F
(DB)
96 SHS TIME INC
1,504
F
(DC)
72 SHS WAL-MART STORES INC
4,414
F
(DD)
22 SHS WESTROCK COMPANY
1,004
F
Total.
(Column (b) must equal Form 990, Part X, col. (B) line 12.)
421,999
Part VIII
InvestmentsProgram Related.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c.
See Form 990, Part X, line 13.
(a)
Description of investment
(b)
Book value
(c)
Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total.
(Column (b) must equal Form 990, Part X, col.(B) line 13.)
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d.
See Form 990, Part X, line 15.
(a)
Description
(b)
Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total.
(Column (b) must equal Form 990, Part X, col.(B) line 15.)
...........
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f.
See Form 990, Part X, line 25.
1.
(a)
Description of liability
(b)
Book value
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total.
(Column (b) must equal Form 990, Part X, col.(B) line 25.)
2.
Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2015
Page 4
Schedule D (Form 990) 2015
Page
4
Part XI
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1
Total revenue, gains, and other support per audited financial statements
.......
1
11,459
2
Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a
Net unrealized gains (losses) on investments
....
2a
b
Donated services and use of facilities
.........
2b
c
Recoveries of prior year grants
...........
2c
d
Other (Describe in Part XIII.)
............
2d
e
Add lines
2a
through
2d
.....................
2e
0
3
Subtract line
2e
from line
1
..................
3
11,459
4
Amounts included on Form 990, Part VIII, line 12, but not on line
1
:
a
Investment expenses not included on Form 990, Part VIII, line 7b
.
4a
b
Other (Describe in Part XIII.)
...........
4b
c
Add lines
4a
and
4b
....................
4c
0
5
Total revenue. Add lines
3
and
4c.
(This must equal Form 990, Part I, line 12.)
......
5
11,459
Part XII
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1
Total expenses and losses per audited financial statements
...........
1
86,066
2
Amounts included on line 1 but not on Form 990, Part IX, line 25:
a
Donated services and use of facilities
.........
2a
b
Prior year adjustments
............
2b
c
Other losses
................
2c
d
Other (Describe in Part XIII.)
............
2d
e
Add lines
2a
through
2d
....................
2e
0
3
Subtract line
2e
from line
1
...................
3
86,066
4
Amounts included on Form 990, Part IX, line 25, but not on line
1:
a
Investment expenses not included on Form 990, Part VIII, line 7b
..
4a
b
Other (Describe in Part XIII.)
............
4b
c
Add lines
4a
and
4b
.....................
4c
0
5
Total expenses. Add lines
3
and
4c.
(This must equal Form 990, Part I, line 18.)
......
5
86,066
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference
Explanation
PART X, LINE 2:
EFFECTIVE JANUARY 1, 2009, FRIENDS ADOPTED THE AUTHORITATIVE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC 740, INCOME TAXES, AS AMENDED BY ACCOUNTING STANDARDS UPDATE ("ASU") 2009-06, IMPLEMENTATION GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN TAXES AND DISCLOSURES AMENDMENTS FOR NONPUBLIC ENTITIES. THIS GUIDANCE REQUIRES FRIENDS TO DETERMINE WHETHER A TAX POSITION OF FRIENDS IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING THE RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. FRIENDS DETERMINED THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE FINANCIAL STATEMENT RECOGNITION.
Schedule D (Form 990) 2015
Additional Data
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