Return of Organization Exempt from Income
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OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) X004 Department of the Treasury Internal Revenue Service " The organization may have to use a copy of this return to satisfy state reporting requirements. A For the 2004 calendar year, or tax year beginning ' ' 7'iL ! , 2004, and endmq / G~-rt~ 3 / , 20 Of' D Employer identification number B Check if applicable please C Name of organization °6° iRS The 98 ;6001255 Address change label or University of British Columbia or Number and street (or P .O . box if mail is not delivered to street adds Room/suite I E Telephone number Name change pint 2075 Wesbrook Mall E Initial return sere ( 604 ) 822-5770 Specific 0 Final return Inswc- City or town, state or country, and ZIP + 4 F Accounting method U Cash VJ Accrual Vancouver, BC, Canada V6T 1Z1 D Amended return D Other (specify) H and I are not applicable to section 527 organizations D Application pending 9 Section 501(c)(3) organizations and 4947(a)(i) nonexempt charitable trusts must attach a completed Schedule A (Forth 990 or 990-EZ). H(a) Is this a group return for affiliates? LJ Yes 0 No G Website: " WVWV.ubC.Ca H(b) If "Yes," enter number of affiliates 1~ . .. .. .. H(c) Are all affiliates included? ,i/19 E]Yes El No J Organization type (check only one) " 0 501(c) ( ) ~4 (insert no .) El 4947(a)(1) or El 527 (If "No," attach a list . See instructions .) H(d) Is this a separate return filed by an K Check here " D if the organization's gross receipts are normally not more than $25,000 . The 0 Yes 0 No organization need not file a return with the IRS, but if the organization received a Form 990 Package organization covered by a group rulings in the mail, it should file a return without financial data . Some states require a complete return. I Group Exemption Number " NA M Check " El if the organization is not required L Gross receipts . Add lines 6b, 8b, 9b, and 10b to line 12 " to attach Sch . B (Form 990, 990-EZ, or 990-PF) Revenue Expenses, and Changes in Net Assets or Fund Balances See a e 18 of the instructions. 1 Contributions, gifts, grants, and similar amounts received : a Direct public support . , . 1a 117,206,000 o b Indirect public support Government 1c 484,872,000 O c contributions (grants) " ' d Total (add lines 1a through 1c) (cash $ noncash $ ) , id 602,078,000 2 Program service revenue including government fees and contracts (from Part VII, line 93) 2 181,516,000 p 3 Membership dues and assessments . 4 Interest on savings and temporary cash investments 0 5 Dividends and interest from securities . , , . 5 37,507,000 J 6a Gross rents . , 6a , b Less: rental expenses . , , , , 6b __ c Net rental income or (loss) (subtract line 6b from l in~ 6a) . , , 6c Q 7 Other investment income (describe " ~ 'rf:~t .l' E)SS ~ ) 7 29,107,000 (a) Securities (s) Other d 8a Gross amount from sales of assets other 4) than inventory 8a b Less . cost or other basis and sales expenses 8b c Gain or (loss) (attach schedule) d Net gain or (loss) (combine line 8c, columns (A) and (B)) . A8d 9 Special events and activities (attach schedule). If any amount is from gaming, check here " El a Gross revenue not including $ of pEr~or~ireport d on line 1a) . , . , : 9a ' 6 ~s s other than fundraising expenses 9b o c Net income or (I ss from special events (subtract line 9b from line 9a) 9c, i;dallfrpss~~~es`n# i ~ tory, less returns and allowances , 10a 180,727,000 L b Less: cost of go Dds_ sold . , , , , 10b (32,688,000 a, ~~~ ro oss) f m sales of inventory (attach schedule) (subtract line 10b from line 10a) . 10c 148,039,000 C~thel_Ye mPart VII, brie 103) 11 37,759,000 12 Total revenue (add lines 1d, 2, 3, 4, 5, 6c, 7, 8d, 9c, 10c, and 11) . 12 977,792,000 13 Program services (from line 44, column (B)) . , . , . 13 820,223,000 14 Management and general (from line 44, column (C)) . , . 14 109,495,000 a 15 Fundraising (from line 44, column (D)) . , . 15 8,299,000 w 16 Payments to affiliates (attach schedule) . , . 16 17 Total expenses (add lines 16 and 44, column . (A)) 17 1r vicyo . 39,775,000 C7 18 Excess or (deficit) for the year (subtract line 17 from line 12) 18 Q 19 Net assets or fund balances at beginning of year (from line 73, column (A)) . , 19 773,572,000 4 20 Other changes in net assets or fund balances (attach explanation) . , 20 67,309,000 z 21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) 21 SSU &%CQ For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat No. 11282Y r" ` ~ Form 990 (2004) ~~l~JJ 0 Form 990 (2004) Page 2 Statement of A!I organizations must complete column (A). Columns (B), (C), and (D) are required for section 501(c)(3) and (4) organizations Functional Expenses aid section 4947(a)(1) nonexempt charitable trusts but optional for others. (See page 22 of the instructions.) Do not include amounts reported on line (A) Total (s) Program (C) Management (D) Fundraising 6b, 8b, 9b, 10b, or 16 Of Part l. services and general 22 Grants and allocations (attach schedule) . (cash $ noncash $ ) 22 42,671,000 42,671,000 23 Specific assistance to individuals (attach schedule) 23 41,379,000 41,379,000 24 Benefits paid to or for members (attach schedule). 24 25 Compensation of officers, directors, etc . 25 2,970,000 2,970,000 26 Other salaries and wages . , , 26 508,685,000 455,427,000 50,511,000 2,747,000 27 Pension plan contributions 27 46,241,000 41,400,000 4,632,000 210,000 28 Other employee benefits . 28 29,456,000 24,971,000 4,352,000 133.000 29 Payroll taxes . 29 30 Professional fundraising fees . , , 30 320,000 31 Accounting fees . 31 32 Legal fees . , , 32 3,359,000 3,359,000 33 Supplies . , . , , 33 103,656,000 79,066,000 19,709,000 34 Telephone . , . , , 34 35 Postage and shipping , . 35 36 Occupancy 36 14,177,000 12,760,000 1,418,000 37 Equipment rental and maintenance . 37 38 Printing and publications . 38 39 Travel . , , . , , 39 25,249,000 24,535,000 705,000 40 Conferences, conventions, and meetings 40 41 Interest . , , 41 10,949,000 10,949,000 42 Depreciation, depletion, etc . (attach schedule) 42 $1,111,000 73,000,000 8,111,000 43 Other expenses not covered above (itemize) : a ____ . .. _ `tea 27,794,000 25,014,000 2,779,000 Professional fee 43b 43c 43d I 1 d --------------------------------------------------- I, -rvc e .. .. .. .._ .. .. .--- - . .. .. .. .--- .. .. 44 Total functional expenses (add lines 22 through 43~ . Organizations completing columns (B)-(D), carry these totals to lines 1,1-15 . 44 937,017,000 820,223,000 109,495,000 8,299,000 Joint Costs. Check " El if you are following SOP 98-2 . Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? . " 0 Yes W1 No If "Yes," enter (i) the aggregate amount of these joint costs $ NA ; (ii) the amount allocated to Program services $ NA ; (iii) the amount allocated to Management and general $ NA ;and (iv) the amount allocated to Fundraising $ NA Statement of Program Service Accomplishments See page 25 of the instructions. What is the organization's primary exempt purpose? "-. .--------- . .. ..----- . .. .. .----- .. .. ..- .. ._ ._ . .. .. ..__ Program Service Expenses All organizations must describe their exempt purpose achievements in a clear and concise manner . State the number (Required for 501 (c)(3) and of clients served, publications issued, etc. Discuss achievements that are not measurable . (Section 501(c)(3) and (4) (4) orgs, aria a9a7(a)(t) trusts, but optional for organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others.) others) a The university offers instruction .in_12 faculties and schools . (Grants and allocations $ ) b .The.university is also_involved_in_research activities, museums, conference centre,performin~ arts, community services . The data includes earning & expenditures for fund services, the book store and conference centre. (Grants and allocations $ ) A complete set of fiscal 04/05 Financial Statements (in CDN) are enclosed .- (Grants and allocations $ ) (Grants and allocations $ e Other program services and allocations $ f Total of Program Servi uld equal line 44, column . ~ 3'2y, za3,t'.P ~ Form 990 (2004) Form 990 (2004) Page 3 Balance Sheets (See page 25 of the instructions .) Note: Where required, attached schedules and amounts within the description (A) (B) column should be for end-of-year amounts only. Beginning of year End of year 45 Cash-non-interest-bearing ('i1cAlC1A&1!'1 l'!'~ 9-.6) . 45 46 Savings and temporary cash investments . , , 154,500,000 46 142,178,000 47a Accounts receivable . , , , , , 47a 92,971,000 b Less: allowance for doubtful accounts . 47b 85,832,000 47c 92,971,000 48a Pledges receivable . 48a b Less: allowance for doubtful accounts . 48b 48c 49 Grants receivable . 49 50 Receivables from officers, directors, trustees, and key employees (attach schedule) . 50 51a Other notes and loans receivable (attach schedule) 51a y b Less: allowance . for doubtful accounts . 51b 51c a 52 Inventories for sale or use .