-
TIN:
Form
990-T
List of Attached Documents:
// Content
Department of the Treasury
Internal Revenue Service
Exempt Organization Business Income Tax Return
(and proxy tax under section 6033(e))
For calendar year 2023 or other tax year beginning
01-01-2023
and ending
12-31-2023
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
23
Open to Public Inspection for 501(c)(3) Organizations Only
A
Check box if address changed.
B
Exempt under section
501(
c3
)
408(e)
220(e)
408A
530(a)
529(a)
529A
Print or Type
Name of organization (
Check box if name changed and see instructions.)
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
Number, street, and room or suite no. If a P.O. box, see instructions.
50 E NORTH TEMPLE ST - COB 22
City or town, state or province, and ZIP or foreign postal code
SALT LAKE CITY
,
UT
84150
C
Book value of all assets at end of year
.....
D
Employer identification number
87-0234341
E
Group exemption number
(see instructions)
5376
F
Check box if an amended return.
G
Check organization type
501(c) corporation
501(c) trust
401(a) trust
Other trust
State college/university
6417(d)(1)(A) Applicable entity
H
Check if filing only to claim
Credit from Form 8941
Refund shown on Form 2439
Elective payment amount from Form 3800
I
Check if a 501(c)(3) organization filing a consolidated return with a 501(c)(2) titleholding corporation
.........
J
Enter the number of attached Schedules A (Form 990-T)
...............
9
K
During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?
...
Yes
No
If "Yes," enter the name and identifying number of the parent corporation
L
The books are in care of
DANE ROBINSON - FINANCE MANAGER
50 E NORTH TEMPLE ST - COB 22
SALT LAKE CITY
,
UT
84150
Telephone number
(801) 240-3037
Part I
Total Unrelated Business Taxable Income
1
Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions)
..............................
1
3,389,422
2
Reserved
..............................
2
3
Add lines 1 and 2
............................
3
3,389,422
4
Charitable contributions (see instructions for limitation rules)
..............
4
338,842
5
Total unrelated business taxable income before net operating losses. Subtract line 4 from line 3
....
5
3,050,580
6
Deduction for net operating loss. See instructions
.................
6
7
Total of unrelated business taxable income before specific deduction and section 199A deduction.
Subtract line 6 from line 5
.........................
7
3,050,580
8
Specific deduction (generally $1,000, but see instructions for exceptions)
..........
8
1,000
9
Trusts.
Section 199A deduction. See instructions
.................
9
10
Total deductions.
Add lines 8 and 9
......................
10
1,000
11
Unrelated business taxable income.
Subtract line 10 from line 7. If line 10 is greater than line 7, enter zero
................................
11
3,049,580
Part II
Tax Computation
1
Organizations taxable as corporations.
Multiply Part I, line 11 by 21% (0.21)
.......
1
640,412
2
Trusts taxable at trust rates.
See instructions for tax computation. Income tax on the amount on
Part I, line 11 from:
Tax rate schedule or
Schedule D (Form 1041)
........
2
3
Proxy tax.
See instructions
.......................
3
4
Other tax amounts. See instructions
....................
4
5
Alternative minimum tax
.........................
5
6
Tax on noncompliant facility income.
See instructions
................
6
7
Total.
Add lines 3 through 6 to line 1 or 2, whichever applies
...............
7
640,412
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11291J
Form
990-T
(2023)
Form 990-T (2023)
Page
2
Part III
Tax and Payments
1a
Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)
1a
b
Other credits (see instructions)
..............
1b
c
General business credit. Attach Form 3800 (see instructions)
.....
1c
List of Attached Documents:
// Content
167
d
Credit for prior year minimum tax (attach Form 8801 or 8827)
....
1d
e
Total credits.
Add lines 1a through 1d
.....................
1e
167
2
Subtract line 1e from Part II, line 7
.......................
2
640,245
3a
Amount due from Form 4255
...............
3a
b
Amount due from Form 8611
...............
3b
c
Amount due from Form 8697
...............
3c
d
Amount due from Form 8866
...............
3d
e
Other amounts due (see instructions)
............
3e
f
Total credits.
Add lines 3a through 3e
.....................
3f
167
4
Total tax.
Add lines 2 and 3f (see instructions).
Check if includes tax previously deferred under
section 1294. Enter the tax amount here
4
640,245
5
Current net 965 tax liability paid from Form 965-A, Part II, column (k)
...........
5
0
6a
Payments: Preceding year's overpayment credited to the current year
..
6a
1,308,806
b
Current Year's estimated tax payments. Check if section 643(g) election applies
6b
c
Tax deposited with Form 8868
..............
6c
d
Foreign organizations: Tax paid or withheld at source (see instructions)
.
6d
e
Backup withholding (see instructions)
............
6e
f
Credit for small employer health insurance premiums (attach Form 8941)
.
6f
g
Elective payment election amount from Form 3800
........
6g
h
Payment from Form 2439
................
6h
i
Credit from Form 4136
.................
6i
j
Other (see instructions)
................
6j
7
Total payments.
Add lines 6a through 6j
.....................
7
1,308,806
8
Estimated tax penalty (see instructions). Check if Form 2220 is attached
........
8
9
Tax due.
If line 7 is smaller than the total of lines 4, 5, and 8, enter amount owed
.......
9
10
Overpayment.
If line 7 is larger than the total of lines 4, 5, and 8, enter amount overpaid
....
10
668,561
11
Enter the amount of line 10 you want:
Credited to 2024 estimated tax
668,561
Refunded
11
0
Part IV
Statements Regarding Certain Activities and Other Information
(see instructions)
1
At any time during the 2023 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? If "Yes," the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If "Yes," enter the name of the foreign country here
AC
AR
AS
AU
BF
BE
BH
BR
CB
CA
CV
CJ
CI
CO
CS
EZ
DA
DR
AE
EG
ES
FJ
FR
GG
GM
GR
GT
HA
HO
HK
HU
IN
ID
IZ
EI
IS
IV
JM
JA
JO
KE
KV
KU
KG
LA
LG
LH
LU
MY
MT
RM
MX
MG
MO
BM
NP
NZ
NU
NI
NO
MU
PK
PM
PP
PA
CH
PE
PL
PO
RO
RS
SC
VC
BP
SF
KS
OD
SP
CE
NS
SW
TW
TN
TD
TU
TV
UK
UP
UY
NH
VM
ZI
KR
BD
Yes
No
Yes
2
During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?
No
If "Yes," see instructions for other forms the organization may have to file.
3
Enter the amount of tax-exempt interest received or accrued during the tax year
.....
$
4
Enter available pre-2018 NOL carryovers here. $
. Do not include any post-2017 NOL carryover shown on Schedule A (Form 990-T). Don't reduce the NOL carryover shown here by any deduction reported on Part I, line 4.
5
Post-2017 NOL carryovers. Enter the Business Activity Code and available post-2017 NOL carryovers. Don't reduce the amounts shown below by any NOL claimed on any Schedule A, Part II, line 17 for the tax year. See instructions.
Business activity code
Available post-2017 NOL carryover
810000
$
727,776
901101
$
5,594,751
540000
$
29,537
560000
$
31,674
6a
Reserved for future use
.................................
b
Reserved for future use
.................................
Part V
Supplemental Information
Provide any additional information. See instructions.
Part Number
Line Number
Explanation
Amount
990-T PAGE 1
ITEM C
BOOK VALUE OF ALL ASSETS AT THE END OF YEAR ON FORM 990-T PAGE 1, ITEM C IS OVER $1,000,000. THE ORGANIZATION IS A CHURCH EXEMPTED FROM DISCLOSURE OF ITS GENERAL FINANCIAL INFORMATION TO THE IRS BY SECTION 6033(A)(3).
990-T PAGE 1
ELECTION
SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION - TAXPAYER ON BEHALF OF ITSELF IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER TREAS. REG. 1.263(A) 1(F) FOR ALL ELIGIBLE AMOUNTS PAID OR INCURRED DURING THE TAXABLE YEAR.
990-T
ELECTION
SECTION 1.263(A)-3(N) CAPITALIZATION ELECTION - TAXPAYER HEREBY ELECTS ON BEHALF OF ITSELF TO CAPITALIZE REPAIR AND MAINTENANCE COSTS UNDER TREAS. REG. 1.263(A)-3(N). THE COSTS WERE INCURRED DURING THE TAXABLE YEAR IN THE ELECTING TAXPAYER'S TRADE OR BUSINESS AND THE ELECTING TAXPAYER TREATS SUCH COSTS AS CAPITAL EXPENDITURES ON ITS BOOKS AND RECORDS.
990-T
STATEMENT
SECTION 751 STATEMENT - THE TAXPAYER HAS REPORTED ORDINARY INCOME UPON THE DISPOSITION OF UNITS IN ALLIANCE RESOURCE PARTNERS LP, BLACKSTONE MINERALS LP, CEDAR FAIR LP, ENERGY TRANSFER LP, ENTERPRISE PRODUCTS PARTNERS LP, MAGELLAN MIDSTREAM PARTNERS LP, MPLX LP, DIAMOND RENTAL, LLC, AND BENEFITS SCIENCE LLC. THE AMOUNT WAS DETERMINED IN ACCORDANCE WITH IRC SECTION 751. DETAILED INFORMATION IS AVAILABLE FROM THE PARTNERSHIPS UPON REQUEST.
990-T
SCH A, PART VI
WITH RESPECT TO SCHEDULES A PART VI, AS THE ORGANIZATION IS TREATING ALL SPECIFIED PAYMENTS FOR THE AFFILIATES LISTED ON THE APPLICABLE SCHEDULES AS UNRELATED BUSINESS TAXABLE INCOME (UBTI), THE INFORMATION IN COLUMNS (7) AND (8) IS NOT REQUIRED FOR THE COMPUTATION OF UBTI AND HAS NOT BEEN PROVIDED. THE ORGANIZATION RECEIVES SPECIFIED PAYMENTS FROM OTHER TAX-EXEMPT ENTITIES THAT DO NOT RESULT IN UBTI AND ARE NOT REPORTED IN THIS RETURN BECAUSE THEY ARE NOT TAKEN INTO ACCOUNT IN COMPUTING THE UBTI OF THESE TAX-EXEMPT ENTITIES.
990-T
FORM 8991
PART I APPLICABLE TAXPAYER DETERMINATION - SEE SCHEDULE O FOR ALL SEPARATE TAXPAYERS TAKEN INTO ACCOUNT IN THE DETERMINATION OF "1 PERSON" UNDER REGS. SECTION 1.59A-2(C).
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) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title
May the IRS discuss this return with the preparer shown below (see instructions)?
Yes
No
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
Check
if
self-employed
PTIN
Firm's name
Firm's EIN
Firm's address
Phone no.
Form
990-T
(2023)
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
22
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
B
Employer identification number
87-0234341
C
Unrelated business activity code (see instructions)
810000
D
Sequence:
1
of
9
E
Describe the unrelated trade or business
PARKING LOTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
358,417
b
Less returns and allowances
5,907
c
Balance
1c
358,417
2
Cost of goods sold (Part III, line 8)
.........
2
1,123,836
3
Gross profit. Subtract line 2 from line 1c
.......
3
358,417
358,417
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
972,859
972,859
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
100,886
100,886
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
-282,343
-282,343
6
Rent income (Part IV)
.............
6
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
17,250
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
10
Exploited exempt activity income (Part VIII)
......
10
11
Advertising income (Part IX)
...........
11
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
3,830
3,830
13
Total.
Combine lines 3 through 12
.........
13
358,417
0
358,417
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
131,228
3
Repairs and maintenance
..........................
3
4
Bad debts
...............................
4
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
2
6
Taxes and licenses
.............................
6
29,779
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
174,541
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
8b
174,541
9
Depletion
...............................
9
10,092
10
Contributions to deferred compensation plans
.....................
10
11
Employee benefit programs
..........................
11
12
Excess exempt expenses (Part VIII)
.......................
12
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
62,352
15
Total deductions.
Add lines 1 through 14
.....................
15
266,672
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
91,745
17
Deduction for net operating loss (see instructions)
List of Attached Documents:
// Content
..................
17
73,396
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
18,349
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
1,123,836
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
0
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
1,123,836
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
1,123,836
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
AGRESERVES INC
81-0481574
(2)
DESERET MANAGEMENT
87-0274433
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
0
0
17,250
17,250
0
(2)
0
0
5,578,227
5,578,227
2,273,436
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
5
Gross income from activity that is not unrelated business income
..............
5
6
Expenses attributable to income entered on line 5
...................
6
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct Advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the columns total or zero here and on Part II, line 13
..
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2022
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
22
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
B
Employer identification number
87-0234341
C
Unrelated business activity code (see instructions)
810000
D
Sequence:
1
of
9
E
Describe the unrelated trade or business
PARKING LOTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
358,417
b
Less returns and allowances
5,907
c
Balance
1c
358,417
2
Cost of goods sold (Part III, line 8)
.........
2
1,123,836
3
Gross profit. Subtract line 2 from line 1c
.......
3
358,417
358,417
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
972,859
972,859
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
100,886
100,886
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
-282,343
-282,343
6
Rent income (Part IV)
.............
6
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
17,250
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
10
Exploited exempt activity income (Part VIII)
......
10
11
Advertising income (Part IX)
...........
11
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
3,830
3,830
13
Total.
Combine lines 3 through 12
.........
13
358,417
0
358,417
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
131,228
3
Repairs and maintenance
..........................
3
4
Bad debts
...............................
4
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
2
6
Taxes and licenses
.............................
6
29,779
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
174,541
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
8b
174,541
9
Depletion
...............................
9
10,092
10
Contributions to deferred compensation plans
.....................
10
11
Employee benefit programs
..........................
11
12
Excess exempt expenses (Part VIII)
.......................
12
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
62,352
15
Total deductions.
Add lines 1 through 14
.....................
15
266,672
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
91,745
17
Deduction for net operating loss (see instructions)
List of Attached Documents:
// Content
..................
17
73,396
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
18,349
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
1,123,836
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
0
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
1,123,836
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
1,123,836
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
AGRESERVES INC
81-0481574
(2)
DESERET MANAGEMENT
87-0274433
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
0
0
17,250
17,250
0
(2)
0
0
5,578,227
5,578,227
2,273,436
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
5
Gross income from activity that is not unrelated business income
..............
5
6
Expenses attributable to income entered on line 5
...................
6
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct Advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the columns total or zero here and on Part II, line 13
..
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2022
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
22
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
B
Employer identification number
87-0234341
C
Unrelated business activity code (see instructions)
810000
D
Sequence:
1
of
9
E
Describe the unrelated trade or business
PARKING LOTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
358,417
b
Less returns and allowances
5,907
c
Balance
1c
358,417
2
Cost of goods sold (Part III, line 8)
.........
2
1,123,836
3
Gross profit. Subtract line 2 from line 1c
.......
3
358,417
358,417
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
972,859
972,859
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
100,886
100,886
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
-282,343
-282,343
6
Rent income (Part IV)
.............
6
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
17,250
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
10
Exploited exempt activity income (Part VIII)
......
10
11
Advertising income (Part IX)
...........
11
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
3,830
3,830
13
Total.
Combine lines 3 through 12
.........
13
358,417
0
358,417
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
131,228
3
Repairs and maintenance
..........................
3
4
Bad debts
...............................
4
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
2
6
Taxes and licenses
.............................
6
29,779
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
174,541
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
8b
174,541
9
Depletion
...............................
9
10,092
10
Contributions to deferred compensation plans
.....................
10
11
Employee benefit programs
..........................
11
12
Excess exempt expenses (Part VIII)
.......................
12
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
62,352
15
Total deductions.
Add lines 1 through 14
.....................
15
266,672
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
91,745
17
Deduction for net operating loss (see instructions)
List of Attached Documents:
// Content
..................
17
73,396
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
18,349
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
1,123,836
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
0
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
1,123,836
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
1,123,836
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
AGRESERVES INC
81-0481574
(2)
DESERET MANAGEMENT
87-0274433
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
0
0
17,250
17,250
0
(2)
0
0
5,578,227
5,578,227
2,273,436
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
5
Gross income from activity that is not unrelated business income
..............
5
6
Expenses attributable to income entered on line 5
...................
6
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct Advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the columns total or zero here and on Part II, line 13
..
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2022
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
22
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
B
Employer identification number
87-0234341
C
Unrelated business activity code (see instructions)
810000
D
Sequence:
1
of
9
E
Describe the unrelated trade or business
PARKING LOTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
358,417
b
Less returns and allowances
5,907
c
Balance
1c
358,417
2
Cost of goods sold (Part III, line 8)
.........
2
1,123,836
3
Gross profit. Subtract line 2 from line 1c
.......
3
358,417
358,417
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
972,859
972,859
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
100,886
100,886
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
-282,343
-282,343
6
Rent income (Part IV)
.............
6
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
17,250
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
10
Exploited exempt activity income (Part VIII)
......
10
11
Advertising income (Part IX)
...........
11
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
3,830
3,830
13
Total.
Combine lines 3 through 12
.........
13
358,417
0
358,417
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
131,228
3
Repairs and maintenance
..........................
3
4
Bad debts
...............................
4
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
2
6
Taxes and licenses
.............................
6
29,779
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
174,541
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
8b
174,541
9
Depletion
...............................
9
10,092
10
Contributions to deferred compensation plans
.....................
10
11
Employee benefit programs
..........................
11
12
Excess exempt expenses (Part VIII)
.......................
12
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
62,352
15
Total deductions.
Add lines 1 through 14
.....................
15
266,672
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
91,745
17
Deduction for net operating loss (see instructions)
List of Attached Documents:
// Content
..................
17
73,396
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
18,349
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
1,123,836
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
0
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
1,123,836
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
1,123,836
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
AGRESERVES INC
81-0481574
(2)
DESERET MANAGEMENT
87-0274433
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
0
0
17,250
17,250
0
(2)
0
0
5,578,227
5,578,227
2,273,436
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
5
Gross income from activity that is not unrelated business income
..............
5
6
Expenses attributable to income entered on line 5
...................
6
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct Advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the columns total or zero here and on Part II, line 13
..
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2022
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
22
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
B
Employer identification number
87-0234341
C
Unrelated business activity code (see instructions)
810000
D
Sequence:
1
of
9
E
Describe the unrelated trade or business
PARKING LOTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
358,417
b
Less returns and allowances
5,907
c
Balance
1c
358,417
2
Cost of goods sold (Part III, line 8)
.........
2
1,123,836
3
Gross profit. Subtract line 2 from line 1c
.......
3
358,417
358,417
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
972,859
972,859
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
100,886
100,886
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
-282,343
-282,343
6
Rent income (Part IV)
.............
6
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
17,250
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
10
Exploited exempt activity income (Part VIII)
......
10
11
Advertising income (Part IX)
...........
11
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
3,830
3,830
13
Total.
Combine lines 3 through 12
.........
13
358,417
0
358,417
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
131,228
3
Repairs and maintenance
..........................
3
4
Bad debts
...............................
4
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
2
6
Taxes and licenses
.............................
6
29,779
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
174,541
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
8b
174,541
9
Depletion
...............................
9
10,092
10
Contributions to deferred compensation plans
.....................
10
11
Employee benefit programs
..........................
11
12
Excess exempt expenses (Part VIII)
.......................
12
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
62,352
15
Total deductions.
Add lines 1 through 14
.....................
15
266,672
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
91,745
17
Deduction for net operating loss (see instructions)
List of Attached Documents:
// Content
..................
17
73,396
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
18,349
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
1,123,836
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
0
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
1,123,836
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
1,123,836
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
AGRESERVES INC
81-0481574
(2)
DESERET MANAGEMENT
87-0274433
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
0
0
17,250
17,250
0
(2)
0
0
5,578,227
5,578,227
2,273,436
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
5
Gross income from activity that is not unrelated business income
..............
5
6
Expenses attributable to income entered on line 5
...................
6
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct Advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the columns total or zero here and on Part II, line 13
..
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2022
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
22
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
B
Employer identification number
87-0234341
C
Unrelated business activity code (see instructions)
810000
D
Sequence:
1
of
9
E
Describe the unrelated trade or business
PARKING LOTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
358,417
b
Less returns and allowances
5,907
c
Balance
1c
358,417
2
Cost of goods sold (Part III, line 8)
.........
2
1,123,836
3
Gross profit. Subtract line 2 from line 1c
.......
3
358,417
358,417
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
972,859
972,859
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
100,886
100,886
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
-282,343
-282,343
6
Rent income (Part IV)
.............
6
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
17,250
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
10
Exploited exempt activity income (Part VIII)
......
10
11
Advertising income (Part IX)
...........
11
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
3,830
3,830
13
Total.
Combine lines 3 through 12
.........
13
358,417
0
358,417
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
131,228
3
Repairs and maintenance
..........................
3
4
Bad debts
...............................
4
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
2
6
Taxes and licenses
.............................
6
29,779
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
174,541
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
8b
174,541
9
Depletion
...............................
9
10,092
10
Contributions to deferred compensation plans
.....................
10
11
Employee benefit programs
..........................
11
12
Excess exempt expenses (Part VIII)
.......................
12
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
62,352
15
Total deductions.
Add lines 1 through 14
.....................
15
266,672
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
91,745
17
Deduction for net operating loss (see instructions)
List of Attached Documents:
// Content
..................
17
73,396
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
18,349
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
1,123,836
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
0
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
1,123,836
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
1,123,836
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
AGRESERVES INC
81-0481574
(2)
DESERET MANAGEMENT
87-0274433
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
0
0
17,250
17,250
0
(2)
0
0
5,578,227
5,578,227
2,273,436
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
5
Gross income from activity that is not unrelated business income
..............
5
6
Expenses attributable to income entered on line 5
...................
6
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct Advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the columns total or zero here and on Part II, line 13
..
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2022
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
22
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
B
Employer identification number
87-0234341
C
Unrelated business activity code (see instructions)
810000
D
Sequence:
1
of
9
E
Describe the unrelated trade or business
PARKING LOTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
358,417
b
Less returns and allowances
5,907
c
Balance
1c
358,417
2
Cost of goods sold (Part III, line 8)
.........
2
1,123,836
3
Gross profit. Subtract line 2 from line 1c
.......
3
358,417
358,417
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
972,859
972,859
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
100,886
100,886
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
-282,343
-282,343
6
Rent income (Part IV)
.............
6
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
17,250
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
10
Exploited exempt activity income (Part VIII)
......
10
11
Advertising income (Part IX)
...........
11
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
3,830
3,830
13
Total.
Combine lines 3 through 12
.........
13
358,417
0
358,417
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
131,228
3
Repairs and maintenance
..........................
3
4
Bad debts
...............................
4
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
2
6
Taxes and licenses
.............................
6
29,779
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
174,541
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
8b
174,541
9
Depletion
...............................
9
10,092
10
Contributions to deferred compensation plans
.....................
10
11
Employee benefit programs
..........................
11
12
Excess exempt expenses (Part VIII)
.......................
12
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
62,352
15
Total deductions.
Add lines 1 through 14
.....................
15
266,672
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
91,745
17
Deduction for net operating loss (see instructions)
List of Attached Documents:
// Content
..................
17
73,396
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
18,349
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
1,123,836
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
0
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
1,123,836
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
1,123,836
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
AGRESERVES INC
81-0481574
(2)
DESERET MANAGEMENT
87-0274433
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
0
0
17,250
17,250
0
(2)
0
0
5,578,227
5,578,227
2,273,436
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
5
Gross income from activity that is not unrelated business income
..............
5
6
Expenses attributable to income entered on line 5
...................
6
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct Advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the columns total or zero here and on Part II, line 13
..
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2022
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
22
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
B
Employer identification number
87-0234341
C
Unrelated business activity code (see instructions)
810000
D
Sequence:
1
of
9
E
Describe the unrelated trade or business
PARKING LOTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
358,417
b
Less returns and allowances
5,907
c
Balance
1c
358,417
2
Cost of goods sold (Part III, line 8)
.........
2
1,123,836
3
Gross profit. Subtract line 2 from line 1c
.......
3
358,417
358,417
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
972,859
972,859
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
100,886
100,886
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
-282,343
-282,343
6
Rent income (Part IV)
.............
6
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
17,250
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
10
Exploited exempt activity income (Part VIII)
......
10
11
Advertising income (Part IX)
...........
11
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
3,830
3,830
13
Total.
Combine lines 3 through 12
.........
13
358,417
0
358,417
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
131,228
3
Repairs and maintenance
..........................
3
4
Bad debts
...............................
4
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
2
6
Taxes and licenses
.............................
6
29,779
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
174,541
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
8b
174,541
9
Depletion
...............................
9
10,092
10
Contributions to deferred compensation plans
.....................
10
11
Employee benefit programs
..........................
11
12
Excess exempt expenses (Part VIII)
.......................
12
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
62,352
15
Total deductions.
Add lines 1 through 14
.....................
15
266,672
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
91,745
17
Deduction for net operating loss (see instructions)
List of Attached Documents:
// Content
..................
17
73,396
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
18,349
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
1,123,836
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
0
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
1,123,836
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
1,123,836
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
AGRESERVES INC
81-0481574
(2)
DESERET MANAGEMENT
87-0274433
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
0
0
17,250
17,250
0
(2)
0
0
5,578,227
5,578,227
2,273,436
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
5
Gross income from activity that is not unrelated business income
..............
5
6
Expenses attributable to income entered on line 5
...................
6
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct Advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the columns total or zero here and on Part II, line 13
..
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2022
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
22
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
B
Employer identification number
87-0234341
C
Unrelated business activity code (see instructions)
810000
D
Sequence:
1
of
9
E
Describe the unrelated trade or business
PARKING LOTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
358,417
b
Less returns and allowances
5,907
c
Balance
1c
358,417
2
Cost of goods sold (Part III, line 8)
.........
2
1,123,836
3
Gross profit. Subtract line 2 from line 1c
.......
3
358,417
358,417
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
972,859
972,859
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
100,886
100,886
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
-282,343
-282,343
6
Rent income (Part IV)
.............
6
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
17,250
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
10
Exploited exempt activity income (Part VIII)
......
10
11
Advertising income (Part IX)
...........
11
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
3,830
3,830
13
Total.
Combine lines 3 through 12
.........
13
358,417
0
358,417
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
131,228
3
Repairs and maintenance
..........................
3
4
Bad debts
...............................
4
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
2
6
Taxes and licenses
.............................
6
29,779
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
174,541
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
8b
174,541
9
Depletion
...............................
9
10,092
10
Contributions to deferred compensation plans
.....................
10
11
Employee benefit programs
..........................
11
12
Excess exempt expenses (Part VIII)
.......................
12
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
62,352
15
Total deductions.
Add lines 1 through 14
.....................
15
266,672
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
91,745
17
Deduction for net operating loss (see instructions)
List of Attached Documents:
// Content
..................
17
73,396
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
18,349
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
1,123,836
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
0
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
1,123,836
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
1,123,836
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
AGRESERVES INC
81-0481574
(2)
DESERET MANAGEMENT
87-0274433
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
0
0
17,250
17,250
0
(2)
0
0
5,578,227
5,578,227
2,273,436
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
5
Gross income from activity that is not unrelated business income
..............
5
6
Expenses attributable to income entered on line 5
...................
6
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct Advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the columns total or zero here and on Part II, line 13
..
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2022
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE D
(Form 1120)
List of Attached Documents:
// Content
Department of the Treasury
Internal Revenue Service
Capital Gains and Losses
Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L,
1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms 990-T.
Go to
www.irs.gov/Form1120
for instructions and the latest information.
OMB No. 1545-0123
20
23
Name
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
Employer identification number
87-0234341
Did the corporation dispose of any investment(s) in a qualified opportunity fund during the tax year?
.......
Yes
No
If “Yes,” attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.
Part I
Short–Term Capital Gains and Losses –– Generally Assets Held One Year or Less (see instructions)
See instructions for how to figure the amounts to enter on the lines below.
This form may be easier to complete if you round off cents to whole dollars.
(d)
Proceeds
(e)
Cost
(g)
Adjustments to gain or loss from Form(s) 8949, Part 1, line 2, column (g)
(h) Gain or (loss)
Subtract column (e) from column (d) and combine the result with column (g)
1a
Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 1b
1b
Totals for all transactions reported on
Form(s) 8949 with
Box A
checked
2
Totals for all transactions reported on
Form(s) 8949 with
Box B
checked
3
Totals for all transactions reported on
Form(s) 8949 with
Box C
checked
25,406
4
Short-term capital gain from installment sales from Form 6252, line 26 or 37
...........
4
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
...........
5
6
Unused capital loss carryover (attach computation)
..................
6
(
)
7
Net short-term capital gain or (loss). Combine lines 1a through 6 in column h
...........
7
25,406
Part II
Long–Term Capital Gains and Losses –– Generally Assets Held More Than One Year (see instructions)
See instructions for how to figure the amounts to enter on the lines below.
This form may be easier to complete if you round off cents to whole dollars.
(d)
Proceeds
(e)
Cost
(g)
Adjustments to gain or loss from Form(s) 8949, Part II, line 2, column (g)
(h) Gain or (loss)
Subtract column (e) from column (d) and combine the result with column (g)
8a
Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b
8b
Totals for all transactions reported on
Form(s) 8949 with
Box D
checked
9
Totals for all transactions reported on
Form(s) 8949 with
Box E
checked
10
Totals for all transactions reported on
Form(s) 8949 with
Box F
checked
947,453
11
Enter gain from Form 4797, line 7 or 9
.......................
11
12
Long-term capital gain from installment sales from Form 6252, line 26 or 37
...........
12
13
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
...........
13
14
Capital gain distributions (see instructions)
.....................
14
15
Net long-term capital gain or (loss). Combine lines 8a through 14 in column h
..........
15
947,453
Part III
Summary of Parts I and II
16
Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15)
......
16
25,406
17
Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss (line 7)
.
17
947,453
18
Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the applicable line on other returns
..
18
972,859
Note:
If losses exceed gains, see
Capital losses
in the instructions.
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
Cat. No. 11460M
Schedule D (Form 1120) 2023
Additional Data
Software ID:
Software Version:
-
TIN:
Form
3800
Department of the Treasury
Internal Revenue Service
General Business Credit
Go to
www.irs.gov/Form3800
for instructions and the latest information.
You must include all pages of Form 3800 with your return.
OMB No. 1545-0895
20
23
Attachment Sequence No.
22
Name(s) shown on return
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
Identifying number
87-0234341
A
Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT).
Are you both (a) an "applicable corporation" within the meaning of IRC 59(k)(1) for the CAMT, and (b) an "applicable taxpayer" within the meaning of IRC 59A(e) for the BEAT? See instructions
..................
Yes
No
Part I
Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT)
Go to Part III before Parts I and II. See instructions.
1
General business credit from Part III, line 2, column (e)
...........
1
2
Passive activity credits from Part III, line 2, column (f)
2
3
Enter the applicable passive activity credits allowed for 2023. See instructions
.........
3
4
Carryforward of general business credit to 2023. See instructions for statement to attach.
.....
4
Check this box if the carryforward was changed or revised from the original reported amount
...
5
Carryback of general business credit from 2024. See instructions
..............
5
6
Add lines 1, 3, 4, and 5
...........................
6
Part II
Allowable Credit
7
Regular tax before credits:
Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 1040-NR, line 16; and Schedule 2 (Form 1040), line 2.
Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 1; or the applicable line of your return.
Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a and 1b, plus any Form 8978 amount included on line 1d; or the amount from the applicable line of your return.
.....
7
640,412
8
Alternative minimum tax:
Individuals. Enter the amount from Form 6251, line 11.
Corporations. Enter the amount from Form 4626, Part II, line 13.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.
.....
8
0
9
Add lines 7 and 8
.............................
9
640,412
10a
Foreign tax credit
..................
10a
b
Certain allowable credits (see instructions)
..........
10b
c
Add lines 10a and 10b
...........................
10c
11
Net income tax.
Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16
11
640,412
12
Net regular tax.
Subtract line 10c from line 7. If zero or less, enter -0-
..
12
640,412
13
Enter 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations)
over $25,000. See instructions
..............
13
153,853
14
Tentative minimum tax:
Individuals. Enter the amount from Form 6251, line 9.
Corporations. Enter -0-.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52.
..
14
15
Enter the greater of line 13 or line 14
......................
15
153,853
16
Subtract line 15 from line 11. If zero or less, enter -0-
.................
16
486,559
17
Enter the
smaller
of line 6 or line 16
......................
17
C corporations:
See the line 17 instructions if there has been an ownership change, acquisition, or reorganization.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12392F
Form
3800
(2023)
Form 3800 (2023)
Page
2
Part II
Allowable Credit
(Continued)
Note:
If you are not required to report any amounts on lines 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.
18
Multiply line 14 by 75% (0.75). See instructions
...................
18
19
Enter the greater of line 13 or line 18
.....................
19
20
Subtract line 19 from line 11. If zero or less, enter -0-
.................
20
21
Subtract line 17 from line 20. If zero or less, enter -0-
.................
21
22
Combine the amounts from line 3 of Part III, column (e), and line 2zz of Part IV, columns (e) and (f)
..
22
23
Passive activity credit from line 3 of Part III, column (f)
......
23
24
Enter the applicable passive activity credit allowed for 2023. See instructions
.........
24
25
Add lines 22 and 24
...........................
25
26
Empowerment zone and renewal community employment credit allowed. Enter the smaller of line 21 or line 25
26
0
27
Subtract line 13 from line 11. If zero or less, enter -0-
.................
27
486,559
28
Add lines 17 and 26
...........................
28
29
Subtract line 28 from line 27. If zero or less, enter -0-
.................
29
486,559
30
Enter the general business credit from line 5 of Part III, column (e)
.............
30
167
31
Reserved
...............................
31
32
Passive activity credits from line 5 of Part III, column (f)
......
32
33
Enter the applicable passive activity credits allowed for 2023. See instructions
.........
33
34
Carryforward of business credit to 2023. Enter the amount from line 5 of Part IV, column (f), and line 6 of
Part IV, column (g). See instructions for statement to attach
...............
34
Check this box if the carryforward was changed or revised from the original reported amount
...
35
Carryback of business credit from 2024. Enter the amount from line 5 of Part IV, column (e). See
instructions
..............................
35
36
Add lines 30, 33, 34, and 35
.........................
36
167
37
Enter the
smaller
of line 29 or line 36
.....................
37
167
38
Credit allowed for the current year.
Add lines 28 and 37.
Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 36; see instructions) as indicated below or on the applicable line of your return.
Individuals. Schedule 3 (Form 1040), line 6a.
Corporations. Form 1120, Schedule J, Part I, line 5c.
Estates and trusts. Form 1041, Schedule G, line 2b.
...............
38
167
Form
3800
(2023)
Form 3800 (2023)
Page
3
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one credit amount to report on lines 1a through 1zz, 3, or 4a through 4z, enter the number of items you have for that line in column (c) and complete Part V.
(a)
Current year credits from:
(b)
Elective payment or transfer registration number
(c)
# items
(d)
Pass-through or transfer credit entity EIN
(e)
Credits from non-passive activities
(f)
Current and prior year passive activity credit allowed for the current year
(g)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(h)
Gross elective payment election amount
(i)
Net elective payment election amount
(j)
Combine columns (e), (f), and (g), less column (i)
1a
Form 3468, Part II
......
b
Form 7207
........
c
Form 6765
........
d
Form 3468, Part III
......
e
Form 8826
........
f
Form 8835, Part II
......
g
Form 7210
........
h
Form 8820
.......
i
Form 8874
........
j
Form 8881, Part I
......
k
Form 8882
........
l
Form 8864 (diesel)
......
m
Form 8896
........
n
Form 8906
........
o
Form 3468, Part IV
......
p
Form 8908
........
q
Reserved (45Z)
.......
r
Form 8910
........
s
Form 8911, Part II
......
t
Form 8830
........
u
Form 7213, Part II
......
v
Form 3468, Part V
......
w
Form 8932
........
x
Form 8933
........
y
Form 8936, Part II
......
z
Reserved
.........
aa
Form 8936, Part V
......
bb
Form 8904
........
cc
Form 7213, Part I
......
dd
Form 8881, Part II
......
ee
Form 8881, Part III
......
ff
Form 8864, Line 8
......
gg
Reserved (1gg)
.......
hh
Reserved (1hh)
.......
ii
Reserved (1ii)
........
jj
Reserved (1jj)
........
zz
Other credits
.......
2
Add lines 1a through 1zz
.....
Form
3800
(2023)
Form 3800 (2023)
Page
4
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one credit amount to report on lines 1a through 1zz, 3, or 4a through 4z, enter the number of items you have for that line in column (c) and complete Part V.
(continued)
(a)
Current year credits from:
(b)
Elective payment or transfer registration number
(c)
# items
(d)
Pass-through or transfer credit entity EIN
(e)
Credits from non-passive activities
(f)
Current year and carryover passive activity credit
(g)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(h)
Gross elective payment election amount
(i)
Net elective payment election amount
(j)
Combine columns (e), (f), and (g), less column (i)
3
Form 8844
........
4
Specified credits:
a
Form 3468, Part VI
......
b
Form 5884
........
c
Form 6478
........
d
Form 8586
........
e
Form 8835, Part II
......
f
Form 8846
........
g
Form 8900
........
h
Form 8941
........
i
Form 6765 ESB credit
.....
45-3939449
167
167
j
Form 8994
........
k
Form 3468, Part VII
......
l
Reserved (4l)
........
m
Reserved (4m)
........
z
Other specified credits
......
5
Add lines 4a through 4z
.....
167
167
6
Add lines 2, 3, and 5
......
167
167
Form
3800
(2023)
Form 3800 (2023)
Page
5
Part IV
Carryovers of General Business Credits (GBCs) or Eligible Small Business Credits (ESBCs)
(see instructions)
(a)
Credits carried over to tax year 2023
(b)
Check if non-passive
(c)
Year
(d)
Pass-through entity EIN
(e)
Credit carrybacks to current year
(f)
Carryforwards (excluding ESBCs)
(g)
Eligible small business credit (ESBC) carryforwards
1a
Form 3468, Part II (coal, gasification)
.....
b
Form 7207 (manufacturing production)
....
c
Form 6765 (research)
.........
d
Form 3468, Part III (advanced energy)
....
e
Form 8826 (disabled access)
.......
f
Form 8835, Part II (renewable electricity)
....
g
Form 7210 (clean hydrogen)
.......
h
Form 8820 (orphan drug)
........
i
Form 8874 (new markets)
........
j
Form 8881, Part I (pension plan startup)
....
k
Form 8882 (employer-provided child care)
....
l
Form 8864 (biodiesel and renewable diesel)
...
m
Form 8896 (low sulfur diesel fuel)
......
n
Form 8906 (distilled spirits)
........
o
Form 3468, Part IV (advanced manufacturing)
...
p
Form 8908 (energy-efficient home)
......
q
Reserved
.............
r
Form 8910 (alternative motor vehicle)
.....
s
Form 8911, Part II (alternative fuel refueling)
...
t
Form 8830 (enhanced oil recovery)
......
u
Form 7213, Part II (zero-emission nuclear production)
.
v
Form 3468, Part V (Reserved)
.......
w
Form 8932 (differential wage)
.......
x
Form 8933 (carbon oxide sequestration)
....
y
Form 8936, Part II (clean vehicle)
......
z
Reserved
.............
aa
Form 8936, Part V (commercial clean vehicle)
...
bb
Form 8904 (oil and gas production)
......
cc
Form 7213, Part I (advanced nuclear production)
..
dd
Form 8881, Part II (pension auto enrollment)
...
ee
Form 8881, Part III (military spouse)
.....
ff
Form 8864 (sustainable aviation fuel mixture)
...
gg
Reserved
.............
hh
Reserved
.............
ii
Reserved
.............
jj
Reserved
.............
zz
Other
..............
2
Credits for which only carryforwards are allowed:
a
Form 5884-A (employee retention)
......
b
Form 8586 (low-income housing)(pre-2008)
...
c
Form 8845 (Indian employment)
......
d
Form 8907 (nonconventional source fuel)
....
e
Form 8909 (energy efficient appliance)
....
f
Form 8923 (mine rescue team training)
....
g
Form 8834 (qualified plug-in electric vehicle)
...
h
Form 8931 (agricultural chemicals security)
...
i
Form 1065-B (GBCs from electing partnership)
...
j
Form 5884 (work opportunity pre-2007)
....
k
Form 6478 (alcohol fuel pre-2005)
.....
l
Form 8846 (employer taxes pre-2007)
....
Form
3800
(2023)
Form 3800 (2023)
Page
6
Part IV
Carryovers of General Business Credits (GBCs) or Eligible Small Business Credits (ESBCs)
(see instructions)
(continued)
(a)
Credits carried over to tax year 2023
(b)
Check if non-passive
(c)
Year
(d)
Pass-through entity EIN
(e)
Credit carrybacks to current year
(f)
Carryforwards (excluding ESBCs)
(g)
Eligible small business credit (ESBC) carryforwards
m
Form 8900 (railroad track maintenance pre-2008)
..
n
Trans-Alaska pipeline liability fund credit
....
o
Form 5884-A, Section A (employers affected by Hurricane Katrina, Rita, or Wilma)
.........
p
Form 5884-A, Section B (Hurricane Katrina housing)
.
q
Form 5884-A, Section A (affected Midwestern disaster area employers)
...........
r
Form 5884-A, Section B (employer housing)
...
s
Form 5884-B (new hire retention)
......
t
Form 8847 (contributions to selected community development corporations)
........
u
Form 8861 (welfare to work)
.......
v
Form 8884 (New York Liberty Zone business employee)
w
Form 8942 (therapeutic drug)
.......
yy
yy Other credits (see instructions)
......
zz
Add lines 1a through 1zz and 2a through 2yy
...
3
Form 8844 (empowerment zone)
......
4
Specified credits:
a
Form 3468, Part VI (energy)
........
b
Form 5884 (work opportunity)
.......
c
Form 6478 (biofuel producer)
.......
d
Form 8586 (low-income housing)(post-2007)
..
e
Form 8835 (renewable electricity)
......
f
Form 8846 (employer taxes)
.......
g
Form 8900 (railroad track maintenance)
....
h
Form 8941 (employer health insurance)
....
i
Form 6765 ESB credit (research)
......
j
Form 8994 (paid family and medical leave)
....
k
Form 3468, Part VII (rehabilitation)(post-2007)
..
l
Reserved (4l)
............
m
Reserved (4m)
...........
z
Other specified credits
.........
5
Add lines 4a through 4z
.........
6
Add lines 2zz, 3, and 5
.........
Form
3800
(2023)
Form 3800 (2023)
Page
7
Part V
Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc.
(see instructions)
(a)
Line number from Part III
(b)
Elective payment or transfer registration number
(c)
Pass-through or transfer credit entity EIN
(d)
Current year credits from non-passive activities
(e)
Current year credits from passive activity before passive activity credit limitation
(f)
Credit transfer election amount
(g)
Gross elective payment election amount
(h)
Net elective payment election amount
(i)
Carryover of passive activity credit allowable in current year
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
Form
3800
(2023)
Form 3800 (2023)
Page
8
Part VI
Breakdown of Aggregate Amounts in Part IV
(see instructions)
(a)
Line number
from Part IV
(b)
Check if non-passive
(c)
Year
(d)
Pass-through entity EIN
(e)
Credit carrybacks to current year
(f)
Carryforwards (excluding ESBCs)
(g)
Eligible small business credit (ESBC) carryforwards
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
Form
3800
(2023)
Additional Data
Software ID:
Software Version:
-
TIN:
Form
8949
Department of the Treasury
Internal Revenue Service
Sales and Other Dispositions of Capital Assets
File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D.
Go to
www.irs.gov/Form8949
for instructions and the latest information.
OMB No. 1545-0074
20
23
Attachment
Sequence No.
12A
Name(s) shown on return
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
Social security number or taxpayer identification number
87-0234341
Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Part I
Short-Term.
Transactions involving capital assets you held 1 year or less are generally short term (see instructions). For long-term transactions, see page 2.
Note:
You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 1a; you aren't required to report these transactions on Form 8949 (see instructions).
You
must
check Box A, B,
or
C below. Check only one box.
If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
(A)
Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see
Note
above)
(B)
Short-term transactions reported on Form(s) 1099-B showing basis
wasn't
reported to the IRS
(C)
Short-term transactions not reported to you on Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)
(c)
Date sold or
disposed of
(Mo., day, yr.)
(d)
Proceeds
(sales price)
(see instructions)
(e)
Cost or other basis
See the
Note
below
and see
Column (e)
in the separate
instructions.
Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.
(h)
Gain or (loss)
Subtract column (e)
from column (d) and
combine the result
with column (g).
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
DESERET MUTUAL RETIREE MEDICAL AND LIFE
(
)
25,406
2 Totals
. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and include on your Schedule D,
line 1b
(if
Box A
above is checked),
line 2
(if
Box B
above is checked), or
line 3
(if
Box C
above is checked).
.......
(
)
25,406
Note:
If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See
Column
(g) in the separate instructions for how to figure the amount of the adjustment.
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 37768Z
Form
8949
(2023)
Form 8949 (2023)
Attachment Sequence No.
12A
Page
2
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side
THE CHURCH OF JESUS CHRIST
OF LATTER-DAY SAINTS
Social security number or taxpayer identification number
87-0234341
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Part II
Long-Term.
Transactions involving capital assets you held more than 1 year are generally long term (see instructions). For short-term transactions, see page 1.
Note:
You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 8a; you aren't required to report these transactions on Form 8949 (see instructions).
You
must
check Box D, E,
or
F below. Check only one box.
If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
(D)
Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see
Note
above)
(E)
Long-term transactions reported on Form(s) 1099-B showing basis
wasn't
reported to the IRS
(F)
Long-term transactions not reported to you on Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)
(c)
Date sold or
disposed of
(Mo., day, yr.)
(d)
Proceeds
(sales price)
(see instructions)
(e)
Cost or other basis
See the
Note
below
and see
Column (e)
in the separate
instructions.
Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.
(h)
Gain or (loss)
Subtract column (e)
from column (d) and
combine the result
with column (g).
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
DESERET MUTUAL RETIREE MEDICAL AND LIFE
(
)
44,527
BENEFITS SCIENCE LLC
(
)
902,926
2 Totals
. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and include on your Schedule D,
line 8b
(if
Box D
above is checked),
line 9
(if
Box E
above is checked), or
line 10
(if
Box F
above is checked)
..........
(
)
947,453
Note:
If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See
Column
(g) in the separate instructions for how to figure the amount of the adjustment.
Form
8949
(2023)
Additional Data
Software ID:
Software Version: