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Currency [0]0Explanatory TextG5Explanatory Text % 1Good;Good  a%2 Heading 1G Heading 1 I}%O3 Heading 2G Heading 2 I}%?4 Heading 3G Heading 3 I}%235 Heading 49 Heading 4 I}%6( Hyperlink7 Hyperlink 2 8InputuInput ̙ ??v% 9 Linked CellK Linked Cell }% :NeutralANeutral  e%3Normal % ;Noteb Note   <OutputwOutput  ???%????????? ???=$Percent >Title1Title I}% ?TotalMTotal %OO@ Warning Text? Warning Text %XTableStyleMedium2PivotStyleLight16` <Table 98f^S AA@A@  ))Table 9. Charitable Lead Trusts: Book Value Balance Sheet Information, by Size of End-of-Year Book Value of Total Assets, Filing Year 2011W[All figures are estimates based on samples--money amounts are in thousands of dollars]7Scroll over selected items below for brief definitions.OAdditional data information, including expanded definitions, is also available.ItemTotal.Size of end-of-year book value of total assetsUnder $500,000 [1]$500,000 under $1,000,000$1,000,000 under $3,000,000$3,000,000 under $10,000,000$10,000,000 or moreNumber of returnsTotal net assets Total assets Cash&Savings and temporary cash investmentsAccounts receivable8Receivables due from officers, directors, trustees, etc. Other notes and loans receivableInventories for sale or use%Prepaid expenses and deferred chargesTotal investments SecuritiesGovernment obligationsCorporate stockCorporate bondsLand, buildings, and equipmentOther investments1Charitable purpose land, buildings, and equipment Other assetsTotal liabilities %Accounts payable and accrued expensesDeferred revenue.Loans from officers, directors, trustees, etc.!Mortgages and other notes payableOther liabilitiesj* Estimate should be used with caution because of the small number of sample returns on which it is based.[1] Includes returns that did not report the end-of-year book value of total assets (Form 5227, Part IV, line 50, column (b)) from the balance sheet, or that reported the amount as zero. Often, these zero amounts are explained by trusts filing a final return. 4NOTE: Detail may not add to totals due to rounding.9SOURCE: IRS, Statistics of Income Division, October 2012.24 667:89PT;ccB g2 %PA KlL  dMbP?_*+%&?'?(?)?MHP LaserJet Professional P16064 oX@`DB(`^Q=4[2Y2SDDMHP LaserJet Professional P1606dZ(d4"dXX333333?333333?&<3U} I1A} m A} $A} $ A% J J J   J deeeeee fffffff ggggggg hhiiiii j l nnnno km B B B B C D*EEEEEF G *Hٹ@H`@Hp@Hh@H@Is@ K * L2bLAL<LՃLmLAMjA N* LLhALp.AL΅L:jMN O* P` AP@@P@PX@P|AQ A O* PR]P@@P @P APAQ.A O* P@R؁@R.@P@P؃@QT@ O*R@PRT@R@@R@S@ O*P|AR@R$@P@P@Q$ A O*PPPPPQ O*P~@RD@RPw@Rw@R@SH@ O*PʀWPl\AP>5PrPn)Q fA T*PzAPP AP8h%APLPUiQ>) U*P(AP@P4@P @PXAQHA U*PPAP$P;P2AQ U*PZJP @P@@PX3APAQ>3% T*PyAR@R@R@@R@@QA T*Pz)PR@PpeAP"AP9XQ& O*R`@PPRJ@R@S@@ O*P<$P`@R`2@P@Pp@Q@A N*VAV_@V@@V@@V@W@]A O *X@Y@Yp@X@X@Z@ O!*[@@YH@XXY7@\R@ O"*Yē@Y n@XY@XZ O#*X @Y@Y3@Y@Yڠ@Z`@Dx l$$$$<T8<<<<<<<<<<<<<<<<<<<<<<< !@"@#@$@ ]$* ^p( A^@_@^@^e@`pt@ !c%!cccccc "c&"cccccc #a' $b(P<$$  (  ~  <#X?UH ]4@ $*YXI?- o<pTotal net assets is the value of all assets owned by the trust minus all liabilities attributable to the trust.< o~~  <#X? UH ]4@ UP `L |q' b<cTotal assets is the value of all assets owned by the trust, prior to reductions for liabilities. < b~~  <(#X? USf]4@ V xnFஊ) o<pThe value of all cash on deposit any non-interest-bearing account is reported as an asset on the balance sheet.< o~~  <#X? U>w]4@ 5M/E]g <Savings and temporary cash investments are the value of all cash in savings or other interest bearing accounts and temporary cash investments. < ~~  <#XPP? "]U]4@ x%VݽM- <Accounts receivable is money owed to the trust for products or services provided on credit. This is recorded as an asset on the balance sheet. < ~~  <#X? U]]4@ Sn#hJPp% <The value of all payments due from persons who also act as the officers, directors, or trustees of the trust, including those that result from a loan or advance are reported as an asset on the balance sheet.< ~~  <ЄX?USf]4@ }!_C)CX <Other notes and loans receivable is the value of all payments due from persons or entities that do not act as the officers, directors, or trustees of the trust, including those that result from a promissory note or loan.< ~~  <#XPP?Ugw]4@ aiMaFMcph?I" <Inventories for sale or use is the amount of materials, goods, and supplies purchased or manufactured by the trust and held for sale or use in some future period.< ~~   <#XPP?US]4 @ @_#lD%C r<sA prepaid expense or deferred charge occurs when the trustee pays for a good or service in advance of its receipt.< r~~   <P#X?US]4 @ Jb8[}Oi7 <Total investments is the sum of all investment assets held by the trust, including government obligations, corporate stock and bonds, investments in land, buildings, or equipment.< ~~   <(#XPP?Ugw]4 @ ؊^JeIݭ: <mSecurities refer to the sum of  Government obligations (line 45a);  corporate stock (line 45b); and  corporate bonds (line 45c) reported on the balance sheet (Part IV, Form 5227).< ~~   <#X?UH]4 @ Ng#ESD$ <Government obligations are financial debt instruments backed by a federal, state, or local government entity, which mature in more than one year.< ~~   <#X?UH]4 @ WitL- 'h K<LCorporate stock is the value of all equity the trust owns in a corporation.< K~~  <#X?US]4@ QDH=%W k<lCorporate bonds are financial debt instruments issued by a corporation that mature in more than one year. < k~~  <P#X?US]4@ פ1Ga-' <The value of all land, buildings, and equipment held for investments purposes, such as rental properties, are included on the balance sheet as an asset.< ~~  <P#X?UH]4@ Q4@HjJQ : <Other investments include all investment holdings that could not be classified as a government obligation, corporate stock, corporate bonds, or land, buildings and equipment.< ~~  <#X?US]4@ G~Gâ%e <Charitable purpose land, buildings, and equipment is the value of all land, buildings, and equipment not held for investments purposes, such as those used for charitable activities.< ~~  <#X?U]]4@ ⊼nUUO*-= <Other assets include all assets that could not be included in one of the explicit asset classifications included on the balance sheet.< ~~  <#X?US]4@ 1rD4,W <The sum of all liabilities attributable to the trust, including accounts payable, accrued expenses, deferred revenue, loans, mortgages, and notes payable.< ~~  <#XPP?"g!U]4@ 0qq@wnVz <1Accounts payable and accrued expenses represent the trust s obligation to pay off a short-term debt and is recorded as a liability on the balance sheet.< ~~  <(#XPP?U] ]4@ Y8RH\SL7c |<}Deferred revenue is payment received for goods that have not yet been supplied or services that have not yet been performed.< |~~  <P#X?Ug"]4@ UEP"GX <The unpaid balance of loans the trust received by the trust from officers, directors, and trustees are included as liability on the balance sheet.< ~~  <#X?Ug"U]4@ [&JF@2 o<pThe value of all mortgages and other notes payable by the trust are included as liability on the balance sheet.< o~~  <#X?U"]4@ IVLZ <Other liabilities include the value of all amounts owed by the trust that could not be included in another explicit classification.<  Lisa Schreibere Lisa Schreibere Lisa Schreibere Lisa Schreibere Lisa SchreibereLisa SchreibereLisa SchreibereLisa Schreibere Lisa Schreibere Lisa Schreibere Lisa Schreibere Lisa Schreibere Lisa SchreibereLisa SchreibereLisa SchreibereLisa SchreibereLisa SchreibereLisa SchreibereLisa SchreibereLisa SchreibereLisa SchreibereLisa SchreibereLisa Schreibere Lisa Schreibere>@da b R !!""\yK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.htmlyX;H,]ą'cyK PAdditional data information, including expanded definitions, is also available.yK http://www.irs.gov/uac/SOI-Tax-Stats---Split-Interest-Trust-Study-MetadatayX;H,]ą'cggD Oh+'0@Hd Lisa S. RosenmerkelLisa S. RosenmerkelMicrosoft Excel@@󧑫՜.+,D՜.+,  PX|  Internal Revenue Service Table 9  Worksheets 8@ _PID_HLINKSA !#Khttp://www.irs.gov/uac/SOI-Tax-Stats---Split-Interest-Trust-Study-Metadata SIhttp://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.html  !"#$%&'()*+,-./0123456789:;<>?@ABCDFGHIJKLRoot Entry F} WorkbookySummaryInformation(=DocumentSummaryInformation8E