Instrumentl eFile Render
Object ID: 202300179349301220 - Rendered 2024-05-03
TIN: 54-2052107
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
21
Open to Public Inspection
Name of the organization
EDWARD VIA VIRGINIA COLLEGE OF
OSTEOPATHIC MEDICINE
Employer identification number
54-2052107
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)
MARCO ISLAND VIRGINIA LLC
4415 ELECTRIC ROAD
ROANOKE
,
VA
24018
26-4282653
MANAGEMENT
VA
0
0
VCOM
(2)
DUPRE HOLDINGS LLC
2265 KRAFT DRIVE
BLACKSBURG
,
VA
24060
MANAGEMENT
SC
0
3,084,211
VCOM
(3)
SERPENTINE HOLDINGS LLC
2265 KRAFT DRIVE
BLACKSBURG
,
VA
24060
MANAGEMENT
SC
0
1,362,108
VCOM
(4)
MILL STREET HOLDINGS LLC
2265 KRAFT DRIVE
BLACKSBURG
,
VA
24060
MANAGEMENT
SC
0
368,023
VCOM
(5)
VCOM GRAND STRAND MEDICAL EDUCATION AND RESEARCH FOUNDATION LLC
4415 ELECTRIC ROAD
ROANOKE
,
VA
24018
MANAGEMENT
VA
0
0
VCOM
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)
HARVEY W PETERS RESEARCH FOUNDATION
500 S MINNESOTA AVENUE
SIOUX FALLS
,
SD
57104
46-0459671
MANAGEMENT
SD
501 (C) (3)
PF
N/A
No
(2)
HARVEY W PETERS (VIRGINIA) HOLDING CORP
4415 ELECTRIC ROAD
BLACKSBURG
,
VA
24018
54-2052207
MANAGEMENT
VA
501 (C) (2)
N/A
SEE ATTACHED
No
(3)
VC MEDICAL ENDOWMENT TRUST
500 S MINNESOTA AVENUE
SIOUX FALLS
,
SD
57104
47-6343397
MANAGEMENT
SD
501 (C) (3)
LINE 12D, III-O
N/A
No
(4)
BLUEFIELD UNIVERSITY
3000 COLLEGE AVE
BLUEFIELD
,
VA
24605
54-0568200
SCHOOL
VA
501 (C) (3)
LINE 2
SEE ATTACHED
No
(5)
APPALACHIAN COLLEGE OF PHARMACY
1060 DRAGON RD
OAKWOOD
,
VA
24631
26-0069167
SCHOOL
VA
501 (C) (3)
LINE 2
SEE ATTACHED
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
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)
ACADEMIC PRIMARY CARE ASSOCIATES LLC
2265 KRAFT DRIVE
BLACKSBURG
,
VA
24060
20-4851978
FOR PROFIT CL
VA
VCOM
C
2,597,442
741,631
100.000 %
Yes
(2)
VIASTAR LLC
2265 KRAFT DRIVE
BLACKSBURG
,
VA
24060
81-1333324
SEE SUPPL. IN
VA
VCOM
C
43,389
106,764
100.000 %
Yes
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
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
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
Yes
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
Yes
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
Yes
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
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)
ACADEMIC PRIMARY CARE ASSOCIATES LLC
O
1,501,264
FMV
(2)
ACADEMIC PRIMARY CARE ASSOCIATES LLC
P
67,198
FMV
(3)
ACADEMIC PRIMARY CARE ASSOCIATES LLC
J
189,684
FMV
(4)
ACADEMIC PRIMARY CARE ASSOCIATES LLC
B
1,047,320
FMV
(5)
HARVEY W PETERS (VA) HOLDING CORPORATION
K
3,237,041
FMV
(6)
VIASTAR LLC
O
3,295
FMV
(7)
VIASTAR LLC
P
1,906
FMV
(8)
VIASTAR LLC
Q
1,000
FMV
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
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) 2021
Schedule R (Form 990) 2021
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
PART II, LINE 2
HARVEY W. PETERS RESEARCH FOUNDATION
Schedule R (Form 990) 2021
Additional Data
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