Form990-PF
Click to see attachment

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 01-01-2013 , and ending 12-31-2013
Name of foundation
Comer Science & Education Foundation
co Lawrence Richman

Number and street (or P.O. box number if mail is not delivered to street address)Two North LaSalle Street   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Chicago, IL60602
A Employer identification number

36-4244783
B Telephone number (see instructions)

(312) 269-8070
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$123,478,257J Accounting method:
 
(Part I, column (d) must be on cash basis.)
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 1,351,787
2 Check bullet
3 Interest on savings and temporary cash investments 388 388  
4 Dividends and interest from securities...... 439,169 439,183  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 56,924
b Gross sales price for all assets on line 6a 181,224
7 Capital gain net income (from Part IV, line 2)... 56,924
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances 384,421
b Less: Cost of goods sold.... 1,317,684
c Gross profit or (loss) (attach schedule)..... Click to see attachment -933,263  
11 Other income (attach schedule)....... Click to see attachment 2,594,149 13,000  
12 Total. Add lines 1 through 11........ 3,509,154 509,495  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 43,799     43,799
14 Other employee salaries and wages...... 1,261,494     1,257,046
15 Pension plans, employee benefits....... 157,765     161,660
16a Legal fees (attach schedule)......... Click to see attachment 111,153     160,217
b Accounting fees (attach schedule)....... Click to see attachment 70,135 17,534   52,601
c Other professional fees (attach schedule).... Click to see attachment 1,300     1,300
17 Interest............... 731,972     731,972
18 Taxes (attach schedule) (see instructions) Click to see attachment 80,446     87,171
19 Depreciation (attach schedule) and depletion... Click to see attachment 1,775,115    
20 Occupancy..............        
21 Travel, conferences, and meetings....... 36,972     37,120
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see list of attachments 3,631,087 2,051   3,530,337
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 7,901,238 19,585   6,063,223
25 Contributions, gifts, grants paid........ 252,886 299,205
26 Total expenses and disbursements. Add lines 24 and 25 8,154,124 19,585   6,362,428
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -4,644,970
b Net investment income (if negative, enter -0-) 489,910
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............... 75,147 132,030 132,030
2 Savings and temporary cash investments.......... 1,381,904 2,739,980 2,739,980
3 Accounts receivable bullet855,999
Less: allowance for doubtful accounts bullet   820,484 855,999 855,999
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable................. 281,175 215,385 215,385
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet8,670,436
Less: allowance for doubtful accounts bullet   8,781,672 Click to see attachment8,670,436 8,670,436
8 Inventories for sale or use............... 2,718,145 536,474 536,474
9 Prepaid expenses and deferred charges........... 81,750 45,956 45,956
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 172,301    
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)...........      
14 Land, buildings, and equipment: basis bullet67,940,839
Less: accumulated depreciation (attach schedule) bullet11,450,246 57,612,504 Click to see attachment56,490,593 56,490,593
15 Other assets (describe bullet) Click to see attachment57,123,951 Click to see attachment53,791,404 Click to see attachment53,791,404
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 129,049,033 123,478,257 123,478,257
Liabilities 17 Accounts payable and accrued expenses.......... 1,017,945 1,037,566
18 Grants payable................... 4,735,049 1,237,719
19 Deferred revenue.................. 91,699 23,576
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)...... 21,070,000 Click to see attachment21,070,000
22 Other liabilities (describe bullet) Click to see attachment7,100,000 Click to see attachment7,100,000
23 Total liabilities (add lines 17 through 22).......... 34,014,693 30,468,861
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 38,554,003 39,834,649
25 Temporarily restricted................ 56,480,337 53,174,747
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see page 17 of the
instructions).................... 95,034,340 93,009,396
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 129,049,033 123,478,257
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 95,034,340
2 Enter amount from Part I, line 27a..................... 2 -4,644,970
3 Other increases not included in line 2 (itemize) bulletClick to see attachment 3 3,300,000
4 Add lines 1, 2, and 3.......................... 4 93,689,370
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 679,974
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 93,009,396
Form 990-PF (2013)
Form 990-PF (2013)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a BMO Trust Short Term Capital Gains P 2013-01-01 2013-12-31
b BMO Trust Long Term Capital Gains P 2013-01-01 2013-12-31
c WaMu Stock Litigation Proceeds P 2013-01-01 2013-12-31
d
e
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 42,950   38,205 4,745
b 138,152   86,095 52,057
c 122     122
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a       4,745
b       52,057
c       122
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 56,924
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . . 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2012 8,259,603 1,804,823 4.57641
2011 10,428,911 7,442,239 1.40131
2010 10,015,090 8,281,700 1.20930
2009 9,556,494 8,848,918 1.07996
2008 28,613,318 6,683,849 4.28096
2 Total of line 1, column (d) ...................... 2 12.54795
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 2.50959
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 2,188,516
5 Multiply line 4 by line 3....................... 5 5,492,278
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 4,899
7 Add lines 5 and 6......................... 7 5,497,177
8 Enter qualifying distributions from Part XII, line 4.............. 8 6,362,428
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2013)
Form 990-PF (2013)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 4,899
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2............................ 3 4,899
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 4,899
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 17,150
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c 18,500
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 35,650
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 30,751
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet30,751 RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
No
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletIL
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletVicki Kalnins Telephone no.bullet (262) 798-5080
    Located atbullet20875 Crossroads Circle 100WaukeshaWI ZIP+4bullet531864093
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2013, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the
    foreign country bullet  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
    No
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2013?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
    No
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?.........................
    b
    If "Yes," did it have excess business holdings in 2013 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2013.)....................
    3b
     
    No
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2013?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
    No
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?........................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
    No
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    William T Schleicher Jr Secretary
    0.00     		0    
    20875 Crossroads Circle 100
    Waukesha,WI53186
    Guy Comer President
    20.00     		43,819 18,508  
    20875 Crossroads Circle 100
    Waukesha,WI53186
    Stephanie Comer Vice President
    0.00     		0    
    20875 Crossroads Circle 100
    Waukesha,WI53186
    Vicki Kalnins Treasurer
    0.00     		0    
    20875 Crossroads Circle 100
    Waukesha,WI53186
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    Gregory Mooney Exec Director
    40.00     		194,742 22,694  
    20875 Crossroads Circle 100
    Waukesha,WI53186
    Alex Requena IT Manager
    40.00     		98,870 19,847  
    20875 Crossroads Circle 100
    Waukesha,WI53186
    Dan Schuch Dir Facility
    40.00     		90,671 15,957  
    20875 Crossroads Circle 100
    Waukesha,WI53186
    Noelle Samuels Snr Prog Dir
    40.00     		100,384 5,069  
    20875 Crossroads Circle 100
    Waukesha,WI53186
    Karen Powell Controller
    40.00     		75,747 12,241  
    20875 Crossroads Circle 100
    Waukesha,WI53186
    Total number of other employees paid over $50,000...................bullet 8
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    Diverse Facility Solutions Building Services 341,058
    6140 S Central Ave
    Chicago,IL60638
    McDonagh Demolition Inc Building Services 85,211
    1269 W Le Moyne St
    Chicago,IL60642
    The Delta Institute Consulting Services 62,229
    35 E Wacker Drive Ste 1200
    Chicago,IL60601
    Grant Thornton Accounting Services 53,945
    2501 E Enterprise Avenue
    Appleton,WI54913
    Neal Leroy Legal Services 126,717
    203 North LaSalle Street Suite 230
    Chicago,IL60601
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    2  
    3  
    4  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    109,426
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    4,899
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    4,899
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    104,527
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    82,458
    5
    Add lines 3 and 4............................
    5
    186,985
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    186,985
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
     
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7 186,985
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2013:
    a From 2008....... 28,282,211
    b From 2009....... 9,045,224
    c From 2010....... 8,764,778
    d From 2011....... 10,065,110
    e From 2012....... 8,165,491
    fTotal of lines 3a through e......... 64,322,814
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 6,362,428
    a Applied to 2012, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		0
    d Applied to 2013 distributable amount..... 186,985
    e Remaining amount distributed out of corpus 6,175,443
    5 Excess distributions carryover applied to 2013.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 70,498,257
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		28,282,211
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		42,216,046
    10 Analysis of line 9:
    a Excess from 2009.... 9,045,224
    b Excess from 2010.... 8,764,778
    c Excess from 2011.... 10,065,110
    d Excess from 2012.... 8,165,491
    e Excess from 2013.... 6,175,443
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2013, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2013 (b) 2012 (c) 2011 (d) 2010
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    Goodcity
    5049 W Harrison
    Chicago,IL60644     		n/a PC General Support 1,500
    Lamont-Doherty Earth Observatory
    61 Route 9W PO Box 1000
    Palisades,NY10964     		n/a PC General Support 138,415
    Paul Revere Elementary School
    1010 E 72nd Street
    Chicago,IL60619     		n/a PC General Support 1,790
    Paul Revere High School Scholarship
    1010 E 72nd Street
    Chicago,IL60619     		n/a PC General Support 1,500
    The CARA Program
    703 West Monroe Street
    Chicago,IL60661     		n/a PC General Support 5,500
    Ladder Up
    PO Box 061110
    Chicago,IL60606     		n/a PC General Support 5,000
    Teach for America
    820 N Orleans St Suite 320
    Chicago,IL60610     		n/a PC General Support 5,000
    Noble Network of Charter Schools
    1 North State Street 7-Lower
    Chicago,IL60602     		n/a PC General Support 45,000
    Make Miracles Grow Foundation
    20875 Crossroads Circle Suite 100
    Waukesha,WI53186     		n/a PC General Support 157,096
    New Trier Tyro Society
    PO Box 133
    Winnetka,IL60093     		n/a PC General Support 2,500
    The Latin School of Chicago
    59 W North Blvd
    Chicago,IL60610     		n/a PC General Support 50,000
    South Oakwood Brookhaven Neighborho
    7228 S Dobson Ave
    Chicago,IL60619     		n/a PC General Support 1,000
    University of Arizona
    PO Box 3520
    Tucson,AZ85722     		n/a PC General Support 5,000
    Nanyang Technological University
    65 Chula Street SG
    Jalan Bahar District,65 Chula Street S049513
    SN     		n/a NC General Support 10,000
    Leadership Greater Chicago
    233 N Michigan Ave Suite 2420
    Chicago,IL60601     		n/a PC General Support 2,000
    Metrosqaush
    5550 S University Avenue
    Chicago,IL60637     		n/a PC General Support 5,000
    NASEN
    535 Dock Street Suite 112
    Tacoma,WA98402     		n/a PC General Support 20,000
    Total .................................bullet 3a 456,301
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............     		    14 388  
    4 Dividends and interest from securities....     14 439,169  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......         750,000
    bNot debt-financed property.....     16 13,000 50,400
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............     		    18 56,924  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..         -933,263
    11 Other revenue: aChange in Beneficial Int     14 1,694,410  
    bMembership Dues         9,966
    cUtility-Property Tax         76,373
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   2,203,891 -46,524
    13Total. Add line 12, columns (b), (d), and (e)..................
    132,157,367
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    5a Rental income received from Noble Network of Charter Schools ("NNCS"), a college preparatory charter school. NNCS established a high school campus and leased property owned by Gary Comer College Prep, a wholly owned subsidiary of Comer Science and Education Foundation ("CSEF") and the adjacent Youth Center, owned by Gary Comer Youth Center, LLC, also a wholly owned subsidiary of CSEF. By leasing this property to NNCS it furthers the mission of providing innovative programs in urban education.
    5b Rental income received from Noble Network of Charter Schools ("NNCS"), a college preparatory charter school. NNCS established a high school campus and leased property owned by Gary Comer College Prep, a wholly owned subsidiary of Comer Science and Education Foundation ("CSEF") and the adjacent Youth Center, owned by Gary Comer Youth Center, LLC, also a wholly owned subsidiary of CSEF. By leasing this property to NNCS it furthers the mission of providing innovative programs in urban education.
    10 Revere Community Housing Development, LLC ("RCHD") was established to support Revere Way, a comprehensive revitalization project designed to improve and stabilize the Grand Crossing neighborhood in Chicago. The project includes development of new, affordable homes. RCHD sells the newly built homes to qualified low income individuals for no profit.
    11B Membership Dues are collected by students and adults who participate in the programming provided by Gary Comer Youth Center. This is a nominal fee.
    11C Refunds were received for overpayment of utility and property tax payments.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2013)
    Additional Data


    Software ID: 13000170
    Software Version: 2013v3.1


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2013
    Name of the organization
    Comer Science & Education Foundation
    co Lawrence Richman
    Employer identification number

    36-4244783
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......................... Arrow Bullet $  
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 2
    Name of organization
    Comer Science & Education Foundation
    co Lawrence Richman         		Employer identification number

    36-4244783
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    The Chicago Community Trust  
    111 E Wacker Drive Ste 1400
     
    Chicago, IL60601

    		$90,978


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
     
     

    UBS AG  
    PO Box 120312
     
    Stamford, CT06912

    		$15,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
     
     

    After School Matters  
    66 East Randolph Street
     
    Chicago, IL60601

    		$15,925


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    4
     
     

    United States Department of Educ  
    1990 K St NW
     
    Washington, DC20006

    		$252,165


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    5
     
     

    State of Illinois Dept of Human Svc  
    815 E Monroe St
     
    Springfield, IL62701

    		$116,583


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    6
     
     

    State Farm Mutual Auto Insurance Co  
    3 State Farm Plaza
     
    Bloomington, IL61791

    		$7,500


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Name of organization
    Comer Science & Education Foundation
    co Lawrence Richman         		Employer identification number

    36-4244783
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    7
     
     

    Access Community Health Network  
    222 N Canal Street
     
    Chicago, IL60606

    		$7,542


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    8
     
     

    Illinois State Board of Education  
    100 North First Street
     
    Springfield, IL62777

    		$194,133


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    9
     
     

    Department of Family Support Svc  
    1615 West Chicago Ave
     
    Chicago, IL60622

    		$281,527


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    10
     
     

    McDougal Family Foundation  
    400 N Michigan Ave Ste 300
     
    Chicago, IL60611

    		$59,199


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    11
     
     

    Noble Network of Charter Schools  
    1 North State Street
     
    Chicago, IL60602

    		$15,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    12
     
     

    US Department of Agriculture  
    1400 Independence Ave SW
     
    Washington, DC20250

    		$70,073


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Name of organization
    Comer Science & Education Foundation
    co Lawrence Richman         		Employer identification number

    36-4244783
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    13
     
     

    Greater Auburn Gresham Development  
    1159 W 79th Street
     
    Chicago, IL60620

    		$148,467


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    14
     
     

    Bel Brands USA Inc  
    30 South Wacker Dr 30th Flr
     
    Chicago, IL60606

    		$44,012


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    15
     
     

    Walton Family Foundation  
    PO Box 2030
     
    Bentonville, AR72712

    		$8,281


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    16
     
     

    Uhlich Children's Advantage Network  
    3737 North Mozart Street
     
    Chicago, IL60618

    		$10,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 3
    Name of organization
    Comer Science & Education Foundation
    co Lawrence Richman         		Employer identification number

    36-4244783
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 4
    Name of organization
    Comer Science & Education Foundation
    co Lawrence Richman         		Employer identification number

    36-4244783
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Additional Data


    Software ID: 13000170
    Software Version: 2013v3.1

    TY 2013 AccountingFeesSchedule
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Accounting 70,135 17,534 0 52,601

    TY 2013 ContractorCompensationExpln
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Contractor Explanation
    Diverse Facility Solutions  
    Grant Thornton  
    McDonagh Demolition Inc  
    Neal Leroy  
    The Delta Institute  

    TY 2013 GeneralExplanationAttachment
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Identifier Return Reference Explanation
      General Explanation Supplemental Information for Form 990-PF Statement Required by Regulations Section 53.4945-5d1. Nanyang Technological University. 65 Chulia Street, Singapore, SG 0495132. $10,000 paid on January 4, 2013 for general support of climate change research3. $10,000 of funds received spent by Nanyang Technological University4. All funds spent on intended purpose5. Final report filed on January 31, 2014. Report verified when recieved and all funds spent on intended purpose

    TY 2013 LandEtcSchedule2
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Auto./Transportation Equip. 37,315 24,125 13,190 13,190
    Furniture and Fixtures 1,409,769 1,222,757 187,012 187,012
    Machinery and Equipment 1,135,544 869,182 266,362 266,362
    Buildings 52,830,768 8,193,581 44,637,187 44,637,187
    Improvements 2,212,230 602,440 1,609,790 1,609,790
    Land 9,749,405   9,749,405 9,749,405
    Miscellaneous 565,808 538,161 27,647 27,647


    TY 2013 LegalFeesSchedule
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Legal 111,153 0 0 160,217


    TY 2013 MortgagesAndNotesPayableSch
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Total Mortgage Amount: 21070000

    Item No. 1
    Lender's Name CDF Suballocatee V LLC
    Lender's Title  
    Relationship to Insider  
    Original Amount of Loan  
    Balance Due 7944450
    Date of Note  
    Maturity Date  
    Repayment Terms  
    Interest Rate  
    Security Provided by Borrower  
    Purpose of Loan  
    Description of Lender Consideration  
    Consideration FMV  

    Item No. 2
    Lender's Name CDF Suballocatee V LLC
    Lender's Title  
    Relationship to Insider  
    Original Amount of Loan  
    Balance Due 7099100
    Date of Note  
    Maturity Date  
    Repayment Terms  
    Interest Rate  
    Security Provided by Borrower  
    Purpose of Loan  
    Description of Lender Consideration  
    Consideration FMV  

    Item No. 3
    Lender's Name CDF Suballocatee V LLC
    Lender's Title  
    Relationship to Insider  
    Original Amount of Loan  
    Balance Due 6026450
    Date of Note  
    Maturity Date  
    Repayment Terms  
    Interest Rate  
    Security Provided by Borrower  
    Purpose of Loan  
    Description of Lender Consideration  
    Consideration FMV  


    TY 2013 OtherAssetsSchedule
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    Beneficial Interest in Charitable Lead 56,480,337 53,174,747 53,174,747
    Fee Reserve Account 503,222 517,355 517,355
    Net Intangible Assets 140,392 99,302 99,302


    TY 2013 OtherDecreasesSchedule
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Description Amount
    Loss on impairment of RCHD homes 630,859


    TY 2013 OtherExpensesSchedule
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Advertising & Marketing 42,085     47,668
    Amortization 41,090      
    Bank Fees 1,749     1,749
    Computer Expense 64,215     48,503
    Consulting Expense 137,540     135,491
    Custody Fees 1,185 1,185    
    Facilities Management 344,054     341,869
    Filing Fees 3,567     3,567
    Incentives 7,713     7,713
    Insurance Expense 130,551     116,241
    Internet Expense 738     738
    Investment Fees 866 866    
    Licenses 250     250
    Management fees 86,000     86,000
    Meals & Entertainment 14,020     14,480
    Meetings & Seminars 7,660     7,660
    Miscellaneous Expense 36,640     37,032
    Office Supplies 36,065     37,102
    Other Job Costs 1,382     1,382
    Postage & Delivery 5,136     4,840
    Program Expenses 2,051,140     2,029,561
    Recruiting and Hiring 7,167     6,608
    Rental Expenses 1,695     1,695
    Repairs & Maintenance 296,535     304,647
    Security 7,741     7,741
    Telephone Expense 128,551     109,363
    Utilities 175,752     178,437


    TY 2013 OtherIncomeSchedule2
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Change in Beneficial Int 1,694,410    
    Membership Dues 9,966    
    Rental Income - Noninvestment Property 813,400 13,000  
    Utility-Property Tax 76,373    


    TY 2013 OtherLiabilitiesSchedule
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Description Beginning of Year - Book Value End of Year - Book Value
    Due to Charitable Lead Trust 7,100,000 7,100,000


    TY 2013 OtherNotesLoansRcvblShortSch2
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Name of 501(c)(3) Organization Balance Due
    TNT- Comer College Prep LLC
          		8,428,615
    Redi 7256 LLC
          		210,000
    GCYC Inc
          		31,821


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Professional Fees 1,300 0 0 1,300


    TY 2013 SalesOfInventoryList 
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1

    Category Gross Sales Cost of Goods Sold Net (Gross Sales Minus
    Cost of Goods Sold)
    Proceeds 384,421 1,317,684 -933,263

    TY 2013 TaxesSchedule
    Name:
    Comer Science & Education Foundation
    co Lawrence Richman
    EIN: 36-4244783
    Software ID:13000170
    Software Version:2013v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Real Estate Taxes 80,446     87,171