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Object ID: 202231339349307013 - Rendered 2024-05-05
TIN: 04-2104847
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
Williams College
Employer identification number
04-2104847
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)
WILLIAMS INN LLC
880 MAIN STREET
WILLIAMSTOWN
,
MA
01267
46-5431139
HOTEL
MA
2,660,735
934,965
WILLIAMS COLLEGE
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)
STERLING & FRANCINE CLARK ART INSTITUTE
225 SOUTH STREET
WILLIAMSTOWN
,
MA
01267
04-2163004
ART MUSEUM
MA
501(c)(3)
Type I
WILLIAMS COLLEGE
Yes
(2)
ASSOCIATED KYOTO PROGRAM INC
COLLEGE HALL RM 204
NORTHAMPTON
,
MA
01063
04-2996114
EDUCATION
MA
501(c)(3)
Type III-FI
NA
No
(3)
WILLIAMS COLLEGE LAND FOUNDATION
880 MAIN STREET
WILLIAMSTOWN
,
MA
01267
04-3158500
RE HOLDING
MA
501(c)(2)
WILLIAMS COLLEGE
Yes
(4)
WILLIAMS COLLEGE OXFORD PROGRAMME
EDUCATION
UK
501(c)(3)
WILLIAMS COLLEGE
Yes
(5)
WILLIAMS COLLEGE FOUNDATION (UK) LIMITED
EDUCATION
UK
501(c)(3)
WILLIAMS COLLEGE
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
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)
POOLED INCOME FUNDS (3)
880 Main street
Williamstown
,
MA
01267
FUNDRAISING
MA
WILLIAMS COLLEGE
Trust
Yes
(2)
PERPETUAL TRUSTS (1)
880 Main street
Williamstown
,
MA
01267
FUNDRAISING
MA
WILLIAMS COLLEGE
Trust
Yes
(3)
CHAR REM TRUSTS (54) SEE PART VII
880 Main street
Williamstown
,
MA
01267
FUNDRAISING
WILLIAMS COLLEGE
Trust
Yes
(4)
BERMAN INC
TREASURERS OFFICE HOPKINS HALLS
WILLIAMSTOWN
,
MA
01267
Art
UT
WILLIAMS COLLEGE
C Corporation
0
315,500
100 %
Yes
(5)
OUTSIDE CHAR REM TRSTS (48)
FUNDRAISING
N/A
Trust
Yes
(6)
WILLIAMS RENEWABLES LLC
880 MAIN STREET
WILLIAMSTOWN
,
MA
01267
81-2875267
RENEWABLE ENERGY
MA
WILLIAMS COLLEGE
C Corporation
0
2,395,335
100 %
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
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
Yes
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
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
Yes
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
Yes
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)
PERPETUAL TRUSTS
C
701,355
CASH
(2)
WILLIAMS COLLEGE OXFORD PROGRAMME
P
1,257,953
CASH
(3)
STERLING AND FRANCINE CLARK ART INSTITUTE
R
8,400,000
CASH
(4)
WILLIAMS COLLEGE FOUNDATION (UK) LIMITED
S
89,572
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, Part IV, Column (c)
THE CHARITABLE REMAINDER TRUSTS DISCLOSED IN PART IV, LINE (3) ARE LEGALLY DOMICILED IN CA, IL, MA, AND NY.
Schedule R, Part VI, Column (c)
THE OUTSIDE MANAGED CHARITABLE REMAINDER TRUSTS DISCLOSED IN PART IV, LINE (5) ARE LEGALLY DOMICILED IN MA AND NY.
Schedule R (Form 990) 2020
Additional Data
Software ID:
20011424
Software Version:
2020v4.0