Instrumentl eFile Render
Object ID: 202221369349309097 - Rendered 2024-05-05
TIN: 04-2103542
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
AMHERST COLLEGE TRUSTEES
Employer identification number
04-2103542
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)
COLLEGIATE CATALYST FUND LLC
1154 ROUTE 30
TOWNSHEND
,
VT
05353
04-3793835
CAPTIVE INSURANCE
VT
137,253
1,362,500
AMHERST
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)
AMHERST COLLEGE FOUNDATION TRUST
JPM SVCS INC PO BOX 6089
NEWARK
,
DE
19714
51-6522862
SUPPORT
NY
501(C)(3)
PF
AMHERST
Yes
(2)
AC HARRY ELWIN HARKNESS CLASS OF 1898
PNC BANK NA 620 LIBERTY AVE
PITTSBURGH
,
PA
15222
22-2891327
SUPPORT
PA
501(C)(3)
12 III-FI
AMHERST
Yes
(3)
ASSOCIATED KYOTO PROGRAM INC
CONTROLLERS OFFICE SMITH COLLEGE
NORTHAMPTON
,
MA
01063
04-2996114
SUPPORT
MA
501(C)(3)
12 III-FI
N/A
No
(4)
WOODSIDE CHILDREN'S CENTER
155 WOODSIDE AVENUE
AMHERST
,
MA
01002
04-2888548
CHILD CARE
MA
501(C)(3)
12 III-O
AMHERST
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)
AMHERST INN OWNER LLC
155 SOUTH PLEASANT STREET
AMHERST
,
MA
01002
REAL ESTATE
MA
N/A
No
No
(2)
AMHERST INN TENANT LLC
155 SOUTH PLEASANT STREET
AMHERST
,
MA
01002
NONRES. RENTAL
MA
N/A
No
No
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)
AMHERST INN COMPANY - DE
AMHERST COLLEGE 155 SOUTH PLEASANT
AMHERST
,
MA
01002
27-2334296
HOSPITALITY
DE
TRUSTEES OF AC
C
1,961,781
17,068,972
100.000 %
Yes
(2)
CHARITABLE UNITRUSTS - CA (4)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
CA
N/A
T
Yes
(3)
CHARITABLE UNITRUSTS - CT (3)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
CT
N/A
T
Yes
(4)
CHARITABLE UNITRUSTS - FL (4)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
FL
N/A
T
Yes
(5)
CHARITABLE UNITRUSTS - GA (1)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
GA
N/A
T
Yes
(6)
CHARITABLE UNITRUSTS - MA (9)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
MA
N/A
T
Yes
(7)
CHARITABLE UNITRUSTS - MI (1)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
MI
N/A
T
Yes
(8)
CHARITABLE UNITRUSTS - NC (1)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
NC
N/A
T
Yes
(9)
CHARITABLE UNITRUSTS - NJ (2)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
NJ
N/A
T
Yes
(10)
CHARITABLE UNITRUSTS - NY (1)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
NY
N/A
T
Yes
(11)
CHARITABLE UNITRUSTS - OH (2)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
OH
N/A
T
Yes
(12)
CHARITABLE UNITRUSTS - PA (2)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
PA
N/A
T
Yes
(13)
CHARITABLE UNITRUSTS - TX (1)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
TX
N/A
T
Yes
(14)
CHARITABLE UNITRUSTS - WA (1)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
WA
N/A
T
Yes
(15)
CHARITABLE UNITRUSTS - MA (105)
PO BOX 5000
AMHERST
,
MA
01002
CHARITABLE TRUST
MA
N/A
T
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
Yes
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
Yes
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
Yes
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
No
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)
AMHERST COLLEGE FOUNDATION TRUST
A
600,000
CASH
(2)
AMHERST INN OWNER
A
81,850
CASH
(3)
AC HARRY ELWIN HARKNESS CLASS OF 1898
A
61,172
CASH
(4)
AMHERST INN COMPANY - DE
A
60,000
CASH
(5)
WOODSIDE CHILDREN'S CENTER
B
97,667
CASH
(6)
AMHERST INN COMPANY - DE
D
6,000,000
CASH
(7)
AMHERST INN OWNER
D
2,812,703
CASH
(8)
CHARITABLE UNITRUST (NY)
S
500,000
CASH
(9)
CHARITABLE UNITRUST (CT)
S
98,897
CASH
(10)
CHARITABLE UNITRUSTS (MA)
S
1,916,439
CASH
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 (Form 990) 2020
Additional Data
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