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990-PF and Its Instructions Is at Www l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93491297001144 Return of Private Foundation OMB No 1545-0052 Form 990 -PF or Section 4947 ( a)(1) Trust Treated as Private Foundation 0- Do not enter Social Security numbers on this form as it may be made public. By law, the 2013 IRS cannot redact the information on the form. Department of the Treasury 0- Information about Form 990-PF and its instructions is at www. irs.gov /form990pf . Internal Revenue Service For calendar year 2013, or tax year beginning 01 - 01-2013 , and ending 12-31-2013 Name of foundation A Employer identification number Comer Science & Education Foundation co Lawrence Richman 36-4244783 Number and street (or P 0 box number if mail is not delivered to street address) Room/suite 6 ieiepnone number (see instructions) Two North LaSalle Street (312) 269-8070 City or town, state or province, country, and ZIP or foreign postal code C If exemption application is pending, check here F Chicago, IL 60602 G Check all that apply r'Initial return r'Initial return of a former public charity D 1. Foreign organizations, check here F r-Final return r'Amended return 2. Foreign organizations meeting the 85% test, r Address change r'Name change check here and attach computation E If private foundation status was terminated H Check type of organization Section 501(c)(3) exempt private foundation und er section 507 ( b )( 1 )( A ), c hec k here F_ Section 4947(a)(1) nonexempt charitable trust r'Other taxable private foundation I Fair market value of all assets at end J Accounting method F Cash F Accrual F If the foundation is in a 60-month termination of year (from Part II, col. (c), r Other (specify) under section 507(b)(1)(B), check here 0- F line 123,478,257 (Part I, column (d) must be on cash basis.) (d) Disbursements Analysis of Revenue and Expenses (The (a) Revenue and (b) Net investment (c) Adjusted net for charitable total of amounts in columns (b), (c), and (d) may not expenses per income income purposes necessanly equal the amounts in column (a) (see books instructions) ) (cash basis only) 1 Contributions, gifts, grants, etc , received (attach 1,351,787 schedule) 2 Check ► fl if the foundation is not required to attach Sch B 3 Interest on savings and temporary cash investments 388 388 4 Dividends and interest from securities. 439,169 439,183 5a Gross rents . b Net rental income or (loss) C, 6a Net gain or (loss) from sale of assets not on line 10 56,924 b Gross sales price for all assets on line 6a 75 181,224 7 Capital gain net income (from Part IV, line 2) 56,924 8 Net short-term capital gain . 9 Income modifications . 10a Gross sales less returns and allowances 384,421 b Less Cost of goods sold . 1,317,684 c Gross profit or (loss) (attach schedule) . -933,263 11 Other income (attach schedule) . 2,594,149 13,000 12 Total . Add lines 1 through 11 . 3,509,154 509,495 13 Compensation of officers, directors, trustees, etc 43,799 43,799 14 Other employee salaries and wages . 1,261,494 1,257,046 15 Pension plans, employee benefits . 157,765 161,660 16a Legal fees (attach schedule) . ^ 111,153 160,217 b Accounting fees (attach schedule) . 70,135 17,534 52,601 W c Other professional fees (attach schedule) . 1,300 1,300 17 Interest . 731,972 731,972 4Z 18 Taxes (attach schedule) (see instructions) 80,446 87,171 19 Depreciation (attach schedule) and depletion . 1,775,115 20 Occupancy . < 21 Travel, conferences, and meetings . 36,972 37,120 r_ 22 Printing and publications . 23 Other expenses (attach schedule) . 3,631,087 2,051 3,530,337 5= 24 Total operating and administrative expenses. Add lines 13 through 23 . 7,901,238 19,585 6,063,223 25 Contributions, gifts, grants paid . 252,886 299,205 26 Total expenses and disbursements. Add lines 24 and 8,154,124 19,585 6,362,428 25 27 Subtract line 26 from line 12 a Excess of revenue over expenses and disbursements -4,644,970 b Net investment income (if negative, enter -0-) 489,910 c Adjusted net income (if negative, enter -0-) . For Paperwork Reduction Act Notice, see instructions . Cat No 11289X Form 990-PF (2013) Form 990-PF (2013) Panes 2 Attached schedules and amounts in the description column Beginning of year End of year Balance Sheets should be for end-of- y ear amounts onl y (See instructions ( a) Boo k Va l ue ( b ) Boo k Va l ue (c) Fair M ark et Va l ue 1 Cash-non - interest-bearing . 75,147 132,030 132,030 2 Savings and temporary cash investments . 1,381,904 2,739,980 2,739,980 3 Accounts receivable Ilk, 855,999 Less allowance for doubtful accounts Oil 820,484 855 ,999 855,999 4 Pledges receivable ► Less allowance for doubtful accounts Oil 5 Grants receivable . 281,175 215,385 215,385 6 Receivables due from officers , directors , trustees , and other disqualified persons ( attach schedule ) ( see instructions) . 7 Other notes and loans receivable (attach schedule ) 8,670,436 8,781,672 8,670,436 8,670,436 Less allowance for doubtful accounts ► cn 8 Inventories for sale or use . 2,718,145 536,474 536,474 9 Prepaid expenses and deferred charges . 81,750 45,956 45,956 uti 4 10a Investments-U S and state government obligations ( attach schedule) b Investments - corporate stock ( attach schedule ) . 172,301 c Investments-corporate bonds ( attach schedule ). 11 Investments - land, buildings , and equipment basis ► Less accumulated depreciation ( attach schedule) 12 Investments - mortgage loans . 13 Investments - other ( attach schedule ) . 67,940,839 14 Land, buildings, and equipment basis ► Less accumulated depreciation ( attach schedule ) P, 11,450,246 57,612,504 56,490,593 56,490,593 15 Other assets (describe Ilk- ) 57,123,951 53,791,404 53,791,404 16 Total assets ( to be completed by all filers-see the instructions Also, see page 1, item I) 129,049,033 123,478,257 123,478,257 17 Accounts payable and accrued expenses . 1,017,945 1,037,566 18 Grants payable . 4,735,049 1,237,719 19 Deferred revenue . 91,699 23,576 +' 20 Loans from officers, directors , trustees , and other disqualified persons 21 Mortgages and other notes payable ( attach schedule ) . 21,070,000 21,070,000 J 22 Other liabilities ( describe O ) 7,100,000 7,100,000 23 Total liabilities ( add lines 17 through 22) . 34,014,693 30,468,861 Foundations that follow SFAS 117, check here F and complete lines 24 through 26 and lines 30 and 31. Q} 24 Unrestricted . 38,554,003 39,834,649 25 Temporarily restricted . 56,480,337 53,174,747 26 Permanently restricted co Foundations that do not follow SFAS 117, check here ► F- and complete lines 27 through 31. u_ 27 Capital stock, trust principal, or current funds . 28 Paid-in or capital surplus , or land, bldg , and equipment fund 29 Retained earnings , accumulated income, endowment, or other funds w1 30 Total net assets or fund balances ( see page 17 of the instructions ) . 95,034,340 93,009,396 31 Total liabilities and net assets/ fund balances (see page 17 of the instructions ) . 129,049,033 123,478,257 UMM Analysis of Changes in Net Assets or Fund Balances 1 Total net assets or fund balances at beginning of year-Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year's return) . 1 95,034,340 2 Enter amount from Part I, line 27a . 2 -4,644,970 3 3,300,000 3 Other increases not included in line 2 (itemize) ► S 4 Add lines 1, 2, and 3 . 4 93,689,370 5 679,974 5 Decreases not included in line 2 (itemize) ► S 6 Total net assets or fund balances at end of year (line 4 minus line 5)- Part II, column (b), line 30 6 93,009,396 Form 990-PF (2013) Form 990-PF (2013) Page 3 Ca ital Gains and Losses for Tax on Investment Income b) How acquired (a) List and describe the kind (s) of property sold (e g , real estate, ( ( c) Date acquired (d) Date sold P-Purchase 2-story brick warehouse , or common stock, 200 shs MLC Co (mo , day, yr (mo , day, yr D-Donation 1 a BMO Trust Short Term Capital Gains P 2013-01-01 2013-12-31 b BMO Trust Long Term Capital Gains P 2013-01-01 2013-12-31 c WaMu Stock Litigation Proceeds P 2013-01-01 2013-12-31 d e (f) Depreciation allowed ( g) Cost or other basis ( h) Gain or (loss) (e) Gross sales price (or allowable ) plus expense of sale ( e) plus (f) minus (g) a 42,950 38 ,205 4,745 b 138,152 86 ,095 52,057 c 122 122 d e Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 ( I) Gains ( Col (h) gain minus (j) Adjusted basis (k) Excess of col (i) col ( k), but not less than -0-) or (i) F M V as of 12/31/69 as of 12/31/69 over col (j), if any Losses (from col (h)) a 4,745 b 52,057 c 122 d e If gain, also enter in Part I, line 7 2 Capital gain net income or (net capital loss) If (loss), enter -0- in Part I, line 7 2 56,924 3 Net short - term capital gain or ( loss) as defined in sections 1222( 5) and (6) If gain, also enter in Part I, line 8 , column ( c) (see instructions ) If (loss ), enter -0- in Part I, line 8 3 t1 Qualification Under Section 4940 ( e) for Reduced Tax on Net Investment Income (For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income ) f section 4940( d)(2) applies, leave this part blank Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period? fl Yes F No If "Yes," the foundation does not qualify under section 4940(e) Do not complete this part 1 Enter the appropriate amount in each column for each year, see page 18 of the instructions before making any entries (d) Base period years Calendar Distribution ratio Adjusted qualifying distributions Net value of noncharitable-use assets year (or tax year beginning in) (col (b) divided by col (c)) 2012 8,259,603 1,804,823 4 57641 2011 10,428,911 7,442,239 1 40131 2010 10,015,090 8,281,700 1 20930 2009 9,556,494 8,848,918 1 07996 2008 28,613,318 6,683,849 4 28096 2 Total of line 1, column (d) .
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