F rm.,990-T: Exempt Organization Business Income Tax Return '
F rm.,990-T: Exempt Organization Business Income Tax Return '
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Exempt Organization Business Income Tax Return 0MB
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No 1545,(lq87I
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F;;rm.,990-T (and proxy tax under section 6033(e)) ..
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1' . For calendar year 2018 or other tax year beginning , 2018, and ending , 20
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Department ~f the Treasury ► Go to www.irs.gov/Form990Tfor instructions and the latest mformat1on.
Internal Revenue Sel"Vlce ► Do not enter SSN numbers on this form as it may be made public 1fyour organization 1sa 501/c\(31 ~8f1~l~~to~~~~l~l~~~08~?i I
A lJ Check box 1f Name of organization( LJ
Check box 1fname changedand see instruchons) D Employer 1dent1ficat1onnumber
• (Employees' trust, see 1nstruct1ons)
addresschanged
I
=
B Exempt un~\°:)ect1on OPEN SOCIETY INSTITUTE
X501(C\;3 l Print Number, street, and room or suite no If a P O box, see instructions 13-7029285
408(e)
,--- 408A
tj 530(a)
or
220(e) Type
224 WEST 57TH STREET
E Unrelated business act1v1tycode
(See instructions )
► I I 501 (c) corporation I X I 501 (c) trust I I 401 (a) trust I I Other
G Check organ1zat1on type
H Enter the number of the organ1zat1on's unrelated trades or businesses ► ____________Describe the only (or first) unrelated
trust
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trade or business here ► NONE If only one, complete Parts 1-V If more than one, describe the
first m the blank space at the end of the previous sentence, complete Parts I and II, complete a Schedule M for each add1t1onal
trade or business, then complete Parts 111-V
During the tax year, was the corporation a subs1d1ary m an afflhated group or a parent-subs1d1arycontrolled group? ••••••• ► LJ Yes Li] No
If "Yes," enter the name and 1denllfy1ng number of the parent corporation ►
J The books are 1ncare of ►MAIJA ARBOLINO Telephone number ► 212-548- 06 00
Unrelated Trade or Business Income (A) Income (8) Expenses (C) Net
-----------11
-
CT)
~
N
1a
2
Gross receipts or sales
b Lessreturnsandallowances
---------~
Cost of goods sold (Schedule A, line 7) .
Ic Balance► t----+-----------+-----------+------------'
. "'{·1\11·
1c
2
j
,
CQ
0
3
4a
Gross profit Subtract line 2 from lme 1c
Capital gam net income (attach Schedule D)
-v-n-:-v. 3
4a
:z: b Net gam (loss) (Form 4797, Part II, hne 17) (attach Form 4797). 4b
<C
-, c Capital loss deduction for trusts 4c
5 Income (loss) from a partnership or an S corporation (attach statement). 1-.:..5-t----------t----------t----------
6 Rent income (Schedule C) • f-6"--+-----------+---------+----------
7 Unrelated debt-financed income (Schedule E) l-7.:...._+----------+----------+-----------
8 Interest, annu1t1es, royalties, and rents from a controlled organization (Schedule F)l-=-8-t----------t------------1----------
9 Investment
incomeof a section501(c)(7),
(9), or (17)organ,zalton
(Schedule
G) l-9=--+----------+----------+-----------
10 Exploited exempt act1v1ty income (Schedule I) 1-1-=0---1------------l------------l----------
11 Advert1s1ng income (Schedule J). t--1_1--+-----------+-----------+----------
12 Other income (See instructions, attach schedule) • t--1_2--+-----------+-----------1----------
13 Total. Combine Imes 3 throuqh 12. 13 0 · 0
■ ::..J:Tiiil ■ Deductions Not Taken Elsewhere (See instructions for llm1tat1onson deductions) (Except for contributions,
deductions must be directly connected with the unrelated business income)
14 Compensation of officers, directors, and trustees (Schedule K). 14
15 Salaries and wages 15
16 Repairs and maintenance 16
17 Bad debts. 17
18 Interest (attach schedule) (see instructions). 18
19 Taxes and licenses ............ 19
SEE STATEMENT 1 422,143
20
21
Charitable contributions
Deprec1at1on (attach Form 4562).
(See instructions for hm1tat1onrules)
.. : f ~1- f ..... 20
51
g Other credits adJustments, and payments
□ Form 4136 ________
T otal payments Add lines 50a through 50g .
8 Form 2439 ________
Other
. . . . . . . . .
Total
. .
_
► ...
sc..Oc..1g.._,_
________
. .
--1
. . . . . t--5_1-+____ 1_5_8_,
_O_O_O_.
52 Estimated tax penalty (see instructions) Check 1f Form 2220 1sattached. . . • • • . . . ► 0 ,__5_2__,
________ _
53 Tax due If line 51 1s less than the to•al of lines 48, 49, and 52, enter amount owed ATCH.1 .. - ► ~5_3______ _
54 Overpayment If line 51 1s larger than the total of lines 48, 49, and 52. enter amount overpaid . ► ,__5_4
______ 1_,_7_9_1_.
55 Enler the amount of hne54 vou want Credited to 2019 estimated tax ► Refunded ► 55 3, 791.
•=••J ■ Statements ReQardinCICertain Activities and Other Information (see instructions)
56 At any time during the 2018 calendar year, did the organization have an interest 1n or a signature or other authority Yes No
over a financial account (bank securities, or other) 1n a foreign country? If "Yes," the organ1zat1on may have to file
F1nCEN Form 114, Repon of Foreign Bank and F1nanc1al Accounts If "Yes" enter the name of the foreign country
here ► CYPRUS, BULGARIA, MYANMAR X
57 During the tax year, did the organization receive a d1stribut1on from, or was 1t the granter of, or transferor to, a foreign trust? X
.. 1---+---
If "'Yes." see instructions for other forms the organization may have to file.
58 Enter the amount of lax-exempt interest received or accrued during the tax year ► $
Under periallles of per~ury, I decla e 1.nat I have examined ltl1s return, 1nc.lud1ng accompanying schedules and stmements and 10 lhe bC!sl of my lf.nawledge and behef, ti 1s
!rue co,~cl and comple!e Oeclar ion r preparer (other lhan taxpayer) 1sbasecJon all mformalfOl1 of .,,htch preparer has any knowledge
Sign
Here
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l"'l I ,,_...,_,o► era
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May the IRS discuss this return
w11h 1he preparer shown below
Signature of officer I\ - Dale Title (see 1nslruc11on.s}?fx7 Yes n No
Prrnt/Typeprepare(s'lfame IDate Check LJ
1f IPTIN
Paid MARGARET A BRADSHAW CPA Ff 11/15/19 self-€mp\oyed PO O 5012 2 2
Preparer
Firm's name ► KPMG LLP u Firm's EIN ► 13-5565207
Use Only
Frrm'saddress ► 8350 BROAD S'I'., MCLEAN, VA 22102 Phoneno 7 0 3- 2 8 6- 8 0 0 0
JSA
Form 990-T (2018)
8X2741 1 000
7YM02T 720F V 18-7.SF PAGE 2 67
OPEN SOCIETY INSTITUTE 13-7029285. l
Form 990'-T (2018) Page 3
I A - C OS t 0 fG
5 C hedue 00 ds S0 Id Enter met hod o inventory va uatIon
►
1 Inventory 'at beginning of year • 1 6 Inventory at end of year . . .... 6
2 Purchases . - -. . -. 2 7 Cost of goods sold Subtract line
3 Cost of labor .. . . . . . 3 6 from line 5 Enter here and in
4a Add1t1onal section 263A costs Part I, line 2. _ .- ... 7
(attach schedule) •• ... 4a 8 Do the rules of section 263A (with respect to Yes No
b Other costs (attach schedule) 4b property produced or acquired for resale) apply
5 Total. Add Imes 1 through 4b 5 to the organization? • .. . . . X
Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property)
(see instructions)
1. Description of property
(1)
(2)
(3)
(4)
2. Rent received or accrued
(a) From personal property (11the percentage of rent (b) From real and personal property (If the 3(a) Deductions directly connected with the income
for personal property Is more than 10% but not percentage of rent for personal property exceeds oncolumns 2(a) and 2(b) (attach schedule)
more than 50%) 50% or 11the rent Is based on profit or income)
(1)
(2)
(3)
(4)
Total Total
(b) Total deductions.
(c) Total income. Add totals of columns 2(a) and 2(b) Enter Enter here and on page 1,
►
here and on page 1, Part I, line 6, column (A) __ Part I, lme 6, column (B) ►
Schedule E - Unrelated Debt-Financed Income (see 1nstruct1ons)
3. Deductions directly connected with or allocable to
2 Gross income from or debt-financed property
1 Description of debt-financed property allocable to debt-financed
(a) Straight line depreciation (b) Other deductions
property
(attach schedule) (attach schedule)
(1)
(2)
(3)
(4)
4 Amount of average 5 Average ad1ustedbasis
acquIsItoon debt on or of or allocable to 6. Column 8 Allocable deductions
7. Gross income reportable
allocable to debt-financed debt-financed property 4 d1v1ded (column 6 x total of columns
(column 2 x column 6)
property (attach schedule) (attach schedule) by column 5 3(a) and 3(b))
(1) %
(2) %
(3) %
(4) %
Enter here and on page 1, Enter here and on page 1,
Part I, line 7, column (A) Part I, lme 7, column (B)
Totals .. . . - .. . . . ... .. .►
Total d1vidends-rece1ved deductions included In column 8 • .. .. -- .►
Form 990-T (2018)
JSA
8X2742 1 000
7YM02T 720F V 18-7.SF PAGE 268
Form990-T(2018) OPEN SOCIETY INSTITUTE 13-7029285 1 ,
Schedtile F- Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions)
. 1 Name of controlled 2. Employer
Exempt Controlled Organizations
5 Part of column 4 that Is 6 Deduchons directly
organization 1denhficat1on number 3. Net unrelated income 4 Total of specified included in the controlling connected with income
(loss) (see instructions) payments made organizahon's gross income in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
8 Net unrelated income 9 Total of specified 10 Part of column 9 that Is 11. Deductions directly
7 Taxable Income included in the controlling connected with income in
(loss) (see mstruchons) payments made organ1zat1on's gross income column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10 Add columns 6 and 11
Enter here and on page 1, Enter here and on page 1,
Part I, line 8, column (A) Part I, hne 8, column (B)
Totals . .. .►
Schedule I- Exploited Exempt Activity Income, Other Than Advertising Income (see 1nstruct1ons)
4 Net income (loss)
3 Expenses 7. Excess exempt
2. Gross from unrelated trade
directly 5 Gross income 6. Expenses expenses
unrelated or business (column
connected with from actIvIty that attributable to (column 6 minus
1 Description of exploited actIvIty business income production of 2 minus column 3)
Is not unrelated column 5 column 5, but not
from trade or unrelated
If a gain, compute business income more than
business cols 5 through 7
business income column 4)
(1)
(2)
(3)
(4)
Enter here and on Enter here and on Enter here and
page 1, Part I, page 1, Part I, on page 1,
line 10, col (A) line 10, col (B) Part II, line 26
Totals ...... ... .►
Schedule J-Advertising Income (see 1nstruclions)
. Income From Periodicals Reported on a Consolidated Basis
4 Adverhsing 7 Excess readership
2 Gross gain or (loss) (col costs (column 6
3 Direct 5. C1rculahon 6 Readership
1. Name of periodical advertising 2 minus col 3) If minus column 5, but
advertising costs income costs
income a gain, compute not more than
cols 5 through 7 column 4)
(1)
(2)
(3) I
I
(4) I
JSA
8X2743 1 000
7YM02T 720F V 18-7.SF PAGE 269
Form990-T{2018) OPEN SOCIETY INSTITUTE 13-7029285,, Pag'l:5
1:,tril1I
Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill 1n columns
2 through 7 on a line-by-line basis)
4 Advertising 7 Excess readership
2 Gross gain or {loss) {col costs {column 6
3. Direct 5. Circulation 6. Readership minus column 5, but
1.Name of periodical advertising 2 minus col 3) If
advertising costs income costs not more than
income a gain, compute
cols 5 through 7 column 4)
(1)
(2)
(3) -
(4)
Totals from Part L ... ►
Enter here and on Enter here and on Enter here and
page 1, Part I, page 1, Part I, on page 1,
line 11, col {A) line 11, col (8) Part II, line 27
(1) %
(2) %
(3) %
(4) %
Total. Enter here and on page 1, Part II, line 14. .. .. .. .. . .. .►
Form 990-T (2018)
JSA
8X2744 1 000
7YM02T 720F V 18-7.SF PAGE 270
STATEMENT 1
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Open Sc;,c1etyInstitute
12/31/2018
EIN 13-7029285
STATEMENT 1
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OPEN SOCIETY INSTITUTE 13 - 7 0 2 9,28 5 ,
ATTACHMENT 1
ATTACHMENT 1
7YM02T 720F V 18-7.5F PAGE 271