Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
KS UNIVERSITY ENDOWMNTASSN(THE) |
480547734 | Yes | 886,399 | 0 | ||
| (B)
THE ARIZONA COMMUNITY FOUND |
860348306 | Yes | 0 | 0 | ||
| (C)
COMMUNITY FOUND FOR S AZ |
942681765 | Yes | 0 | 0 | ||
| (D)
CALIFORNIA COMMUNITY FOUND |
953510055 | Yes | 0 | 0 | ||
| (E)
ORANGE COUNTY COMMUNITY FOUND |
330378778 | Yes | 0 | 0 | ||
| (F)
SILICON VALLEY COMMUNITY FOUND |
205205488 | Yes | 0 | 0 | ||
| (G)
EAST BAY COMMUNITY FOUNDATION |
946070996 | Yes | 0 | 0 | ||
| (H)
MARIN COMMUNITY FOUNDATION |
943007979 | Yes | 0 | 0 | ||
| (I)
SAN FRANCISCO FOUNDATION |
010679337 | Yes | 0 | 0 | ||
| (J)
COMM FOUND SRVG BOULDER CTY |
841171836 | Yes | 0 | 0 | ||
| (K)
THE DENVER FOUNDATION |
846048381 | Yes | 0 | 0 | ||
| (L)
ROSE COMMUNITY FOUNDATION |
840920862 | Yes | 0 | 0 | ||
| (M)
COMMFOUNDNAT'L CAPITAL REGION(THE) |
237343119 | Yes | 0 | 0 | ||
| (N)
ST LOUIS COMMUNITY FOUND |
436023126 | Yes | 0 | 0 | ||
| (O)
NEW YORK COMMUNITY TRUST |
133062214 | Yes | 0 | 0 | ||
| (P)
TULSA COMMUNITY FOUNDATION |
731554474 | Yes | 0 | 0 | ||
| (Q)
COMMUNITIES FOUNDOF TEXASINC |
750964565 | Yes | 0 | 0 | ||
| (R)
COMMUNITY FOUND OF NORTH TEXAS |
752267767 | Yes | 0 | 0 | ||
| (S)
THE DALLAS FOUNDATION |
752890371 | Yes | 0 | 0 | ||
| (T)
GREATER HOUSTON COMMUNITY FOUND |
237160400 | Yes | 0 | 0 | ||
| (U)
GREATER TACOMA COMM FOUND(THE) |
911007459 | Yes | 0 | 0 | ||
| (V)
THE SEATTLE FOUNDATION |
916013536 | Yes | 0 | 0 | ||
| (W)
GREATER KSCITY COMMFOUND& AFFIL(THE) |
431152398 | Yes | 0 | 0 | ||
| (X)
JEWISH COMMFOUND OF GRKSCITY |
436049281 | Yes | 0 | 0 | ||
| (Y)
COMMFOUNDOF DICKINSON CTYINC(THE |
481214850 | Yes | 0 | 0 | ||
| (Z)
CENTRAL KANSAS COMMUNITY FOUND |
481221368 | Yes | 0 | 0 | ||
| (AA)
COMMUNITY FOUND OF SOUTHWEST KS |
481117413 | Yes | 0 | 0 | ||
| (AB)
DOUGLAS COUNTY COMMUNITY FOUND |
481209687 | Yes | 36,000 | 0 | ||
| (AC)
GREATER SALINA COMM FOUND(THE |
481215503 | Yes | 20,000 | 0 | ||
| (AD)
HUTCHINSON COMMUNITY FOUND |
481076910 | Yes | 0 | 0 | ||
| (AE)
MANHATTAN COMMUNITY FOUND |
481215574 | Yes | 0 | 0 | ||
| (AF)
SOUTH CENTRAL COMMUNITY FOUND |
481156704 | Yes | 0 | 0 | ||
| (AG)
TOPEKA COMMUNITY FOUNDATION |
480972106 | Yes | 0 | 0 | ||
| (AH)
WESTERN KANSAS COMM FOUND |
481184667 | Yes | 0 | 0 | ||
| (AI)
WICHITA COMMUNITY FOUNDATION |
481022361 | Yes | 0 | 0 | ||
| (AJ)
TRUMAN HEARTLAND COMM FOUND |
431482136 | Yes | 0 | 0 | ||
| (AK)
THE SAN DIEGO FOUNDATION |
952942582 | Yes | 0 | 0 | ||
Total 37
|
942,399 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE KANSAS UNIVERSITY ENDOWMENT ASSOCIATION, A KANSAS NOT-FOR-PROFIT CORPORATION, IS THE ONLY VOTING MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE KANSAS UNIVERSITY ENDOWMENT ASSOCIATION, AS THE SOLE VOTING MEMBER, RESERVES THE POWER TO ELECT OR REMOVE DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY OF THE FOLLOWING ACTIONS TO BE TAKEN BY THE BOARD OF DIRECTORS OF THE KU ENDOWMENT CHARITABLE GIFT FUND (THE"FUND") SHALL BE SUBJECT TO THE APPROVAL OF THE MEMBER: (A) ELECTION OR REMOVAL OF DIRECTORS; (B) AMENDMENT OF THE ARTICLES OF INCORPORATION; (C) AMENDMENT OF THE BYLAWS; (D) LIQUIDATION OR DISSOLUTION OF THE FUND, OR DISPOSITION OF ALL, OR SUBSTANTIALLY ALL, OF THE ASSETS OF THE FUND, OR ANY MERGER OF THE FUND INTO OR WITH ANOTHER CORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 11 | UPON COMPLETION OF REVIEW BY AN EXTERNAL TAX PREPARER, A DRAFT COPY OF FORM 990 IS PROVIDED TO THE DIRECTORS AND OFFICERS TO REVIEW AND RECOMMEND REVISIONS. ANY SUCH RECOMMENDATIONS ARE PROVIDED IN TIME TO MAKE THE NECESSARY REVISIONS BEFORE TRANSMITTING THE RETURN TO THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE DIRECTORS AND OFFICERS OF THE KU ENDOWMENT CHARITABLE GIFT FUND (THE "FUND") ARE ALSO TRUSTEES OF THE SUPPORTED ORGANIZATION, THE KANSAS UNIVERSITY ENDOWMENT ASSOCIATION ("KU ENDOWMENT"), WHICH BY CONTRACT, MANAGES THE ACCOUNTING OF THE ORGANIZATION. THE FUND HAS ADOPTED AND OPERATES UNDER THE SAME CONFLICT OF INTEREST POLICY AS KU ENDOWMENT, WHICH IS AS FOLLOWS: TO MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, UPON DISCLOSURE OF A CONFLICT OF INTEREST, THE CHAIR OF THE EXECUTIVE COMMITTEE SHALL, IF APPROPRIATE APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE EXECUTIVE COMMITTEE OR COMMITTEE SHALL DETERMINE WHETHER KU ENDOWMENT CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE EXECUTIVE COMMITTEE OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN KU ENDOWMENT'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO KU ENDOWMENT AND SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. IF THE EXECUTIVE COMMITTEE OR A STANDING COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A TRUSTEE HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE TRUSTEE OF THE BASIS FOR SUCH BELIEF AND AFFORD THE TRUSTEE AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE OF THE TRUSTEE AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE EXECUTIVE COMMITTEE OR A STANDING COMMITTEE DETERMINES THAT THE TRUSTEE HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE DIRECTORS OF THE KU ENDOWMENT CHARITABLE GIFT FUND (THE "FUND") SERVE IN A VOLUNTARY CAPACITY AND RECEIVE NO COMPENSATION. THE FUND CURRENTLY HAS NO PAID EMPLOYEES; HOWEVER, ITS OFFICERS ARE ALSO OFFICERS OF, AND RECEIVE COMPENSATION FROM, THE KANSAS UNIVERSITY ENDOWMENT ASSOCIATION ("KU ENDOWMENT"). THE BYLAWS OF THE FUND OUTLINE THE FOLLOWING POLICY, WHICH WOULD APPLY IF ANY COMPENSATION WERE TO BE PAID IN THE FUTURE: OFFICERS AND EMPLOYEES OF THE FUND SHALL RECEIVE REASONABLE AND NECESSARY SALARIES FOR THEIR SERVICES. SUCH SALARIES SHALL BE DETERMINED BY THE COMPENSATION COMMITTEE AND BE CONFIRMED BY THE BOARD. THE BOARD MAY ADJUST SALARIES DETERMINED BY THE COMPENSATION COMMITTEE WHENEVER, IN ITS JUDGMENT, THE BEST INTERESTS OF THE FUND WOULD BE SERVED THEREBY. THE COMPENSATION COMMITTEE MUST CONSIST OF INDIVIDUALS WHO (I) DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO COMPENSATION ARRANGEMENTS OR TRANSACTIONS; (II) HAVE OBTAINED AND RELIED UPON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO MAKING ANY DETERMINATION, AND (III) ADEQUATELY DOCUMENT THE BASIS FOR COMMITTEE DECISIONS CONCURRENTLY WITH MAKING DETERMINATIONS. THE COMMITTEE IS DIRECTED TO ACT IN A MANNER THAT WILL AVOID THE INTERMEDIATE SANCTIONS PROVISIONS OF THE INTERNAL REVENUE CODE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE KU ENDOWMENT CHARITABLE GIFT FUND'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT 1891 CONSTANT AVENUE, LAWRENCE KS 66047, 785-832-7400. THE INFORMATION MAY BE MAILED OR SENT ELECTRONICALLY IF REQUESTED. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF LIFE INCOME GIFTS -19,272. |
| Software ID: | |
| Software Version: |