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TIN: 05-0258809
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
20
Open to Public Inspection
Name of the organization
Brown University
Employer identification number
05-0258809
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
BLH Mortgage Purchaser LLC
121 SOUTH MAIN ST 9TH FL
PROVIDENCE
,
RI
02903
47-3262127
Investments
DE
14,760,615
BROWN
(2)
BLH MORTGAGE HOLDINGS LLC
121 SOUTH MAIN ST 9TH FL
PROVIDENCE
,
RI
02903
47-3252442
INVESTMENTS
DE
0
0
BROWN
(3)
CAMBER BASE LLC
121 SOUTH MAIN ST 9TH FL
PROVIDEENCE
,
RI
02903
INVESTMENTS
DE
0
0
BROWN
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
Brown University Research Foundation
c/o Brown University Controllers O
Providence
,
RI
02912
05-0390989
Support Brown
RI
501(c)(3)
12A
BROWN
Yes
(2)
John Nicholas Brown Center
c/o Brown University Controllers O
Providence
,
RI
02912
22-2506553
Support Brown
RI
501(c)(3)
12A
BROWN
Yes
(3)
Brown Faculty Club
One Magee Street
Providence
,
RI
02912
51-0192393
Support Brown
RI
501(c)(7)
n/a
BROWN
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
(1)
TS TRANSPORT I
228 PARK AVENUE SOUTH
NEW YORK
,
NY
10017
47-3646646
INVESTMENTS
NY
BROWN UNIVERSIT
UNRELATED
-1,204,900
6,419,743
No
-2,092,211
No
76.722 %
(2)
MOONBASE 1C
459 HAMILTON AVE
PALO ALTO
,
CA
94301
83-2503615
INVESTMENTS
CA
BROWN UNIVERSIT
EXCLUDED
0
5,035,046
No
0
No
68.406 %
(3)
VSV CO-INVEST II LLC
260 EAST BROWN STREET SUITE 380
BIRMINGHAM
,
MI
48009
84-2292828
INVESTMENTS
MI
BROWN UNIVERSIT
EXCLUDED
0
10,109,614
No
0
No
100.000 %
(4)
EVERGREEN INCOME TRUST LLC
119 SANDUNE COURT GENERAL DELIVERY
SAGAPONACK
,
NY
11962
84-3978720
INVESTMENTS
NY
BROWN UNIVERSIT
EXCLUDED
50,392
15,845,401
No
0
No
85.043 %
(5)
JAMESON AT WOOD QUAY LLC
45 RESEARCH WAY SUITE 100
EAST SETAUKET
,
NY
11733
83-0920121
INVESTMENTS
NY
BROWN UNIVERSIT
EXCLUDED
-1,262,145
88,310,016
No
0
No
90.607 %
(6)
ACP PE INVESTMENT LLC
11777 SAN VICENTE BLVD SUITE 650
LOS ANGELES
,
CA
90049
84-3868864
INVESTMENTS
CA
BROWN UNIVERSIT
EXCLUDED
3,775,632
28,938,505
No
0
No
61.547 %
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
CHARITABLE GIFT ANNUITY FUND (2)
SUPPORT
MA
NA
TRUST
(2)
CHARITABLE REMAINDER ANNUITY TRUST (6)
SUPPORT
MA
NA
TRUST
(3)
CHARITABLE REMAINDER UNITRUST (70)
SUPPORT
MA
NA
TRUST
(4)
POOLED INCOME (3)
SUPPORT
MA
NA
TRUST
(5)
KINGSWAY CAPITAL ICAV
GEORGES COURT 54-62 TOWNSEND ST
DUBLIN
L-1855
EI
INVESTMENTS
EI
BROWN
C CORP
416,831
80,487,752
88.650 %
Yes
(6)
BROWN CAYMAN I
121 South Main St 9th Fl
PROVIDENCE
,
RI
02903
98-1182767
INVESTMENTS
CJ
BROWN
C CORP
0
413,921,367
100.000 %
Yes
(7)
Hill Fort Feeder Fund TE Limited
SUITE 1111 SIT BUSINESS CENTRE
CYBERCITY
,
EBENE
72201
MP
INVESTMENTS
MP
BROWN
C CORP
5,552,290
36,657,913
47.260 %
Yes
(8)
OSPRAIE COMMODITY INFLATION OFF FUND LP
89 NEXUS WAY
CAMANA BAY
KY1-9009
CJ
INVESTMENTS
CJ
BROWN
C CORP
0
0
0 %
Yes
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
Yes
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
Yes
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
Yes
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
ACP PE INVESTMENT LLC
B
25,359,375
FMV
(2)
EVERGREEN INCOME TRUST LLC
B
17,428,031
FMV
(3)
EVERGREEN INCOME TRUST LLC
S
1,534,925
FMV
(4)
MLAF LP
S
6,095,495
FMV
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
SCHEDULE R, PART IV, LINE 1
TRUSTS ARE DOMICILED IN MASSACHUSETTS. SCHEDULE R, PART IV, LINE 3 TRUSTS ARE DOMICILED IN MASSACHUSETTS.
SCHEDULE R, PART V, LINE 1N & 1O
FOR BROWN UNIVERSITY RESEARCH FOUNDATION, JOHN NICHOLAS BROWN CENTER, AND THE BROWN FACULTY CLUB - THE EXPENSES FOR THESE RELATED ORGANIZATIONS ARE PAID DIRECTLY BY BROWN UNIVERSITY. THERE IS NO REIMBURSEMENT PAID BY ANY OF THESE RELATED ORGANIZATIONS TO BROWN UNIVERSITY.
Schedule R (Form 990) 2020
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