��>� \������[������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������ g2�ɀ����\pDepartment of Treasury B�a�=���=�Kl$68X@�"��1���Calibri1���Calibri1���Calibri1���Calibri1����Arial1����Arial1����Arial1����Arial1 ��Calibri1� ��Arial1����Arial1x���Arial1�Q��Arial1�Q��Tahoma1���Calibri1���Arial1���Calibri1h8��Cambria1,8��Calibri18��Calibri1�8��Calibri1���Calibri1���Calibri1�<��Calibri1�>��Calibri1�?��Calibri1�4��Calibri1�4��Calibri1� ��Calibri1� ��Calibri1���Calibri1���Calibri1� ��Calibri"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)� 0_);\(0\)"�"* "#,##0;"* "\-#,##0;"* "0;@4�/"* [2] "#,##0;"* [2] "\-#,##0;"* [2]";"* [2] "@�� � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� � � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �!� �� �!� �� �!� �� �!� �� �!� �� �!� �� �!� �� �!� �� �!� �� �!� �� �!� �� �!� �� �� �� �� �� � � �� ff��� �+� �� �)� �� �+� �� �,� �� �*� �� �� �� �� �� �� �P� �� �P � �� � � �� �� � ��� ���� �� �� � � �� �`� �� �� �� �  � �� ���� � � �� �� �� � � �a>� �� �� �!X� �x@ � �x @ � � x@ @ � �� |@ @ � �� |@ @ � � !x@ �� � (|�� � (| �� � !X� � !x@ �� � (|�� � (| �� � !x@ �� �!x@ �� �(|�� �(| �� ��(|�� ��(| �� �!x@ �� �!x@ �� �  |�� �  | �� � |�� �� |�� � | �� ��#|�� ��#| �� ��+|@ �� �!x@ 7 � � |7� �� |7� � | 7� �  X� �  X� � X� �)X� �!X� �!X� �!X� � a!�� �x@�� �x@7 � �x�� �x7 � �x � �x  � ||p^ح}-} #0;"* [2}-} #0;"* [2}-} #0;"* [2}-} #0;"* [2}-} #0;"* [2}-} #0;"* [2}-} #0;"* [2}-} #0;"* [2}-} #0;"* [2}-}  #0;"* [2}-}  #0;"* [2}-}  #0;"* [2}-}  #0;"* [2}-}  #0;"* [2}-} #0;"* [2}-} #0;"* [2}A} #0;"* [2ef;_(@_) }A} #0;"* [2ef;_(@_) }A} #0;"* [2ef;_(@_) }A} #0;"* [2ef;_(@_) }A} #0;"* [2ef;_(@_) }A} #0;"* [2ef ;_(@_) }A} #0;"* [2L;_(@_) }A} #0;"* [2L;_(@_) }A} #0;"* [2L;_(@_) }A} #0;"* [2L;_(@_) }A} #0;"* [2L;_(@_) }A} #0;"* [2L ;_(@_) }A} #0;"* [223;_(@_) }A} #0;"* [223;_(@_) }A} #0;"* [223;_(@_) }A} #0;"* [223;_(@_) }A}  #0;"* [223;_(@_) }A}! #0;"* [223 ;_(@_) }A}" #0;"* [2;_(@_) }A}# #0;"* [2;_(@_) }A}$ #0;"* [2;_(@_) }A}% #0;"* [2;_(@_) }A}& #0;"* [2;_(@_) }A}' #0;"* [2 ;_(@_) }A}( ��#0;"* [2��;_(@_) }�}) }�#0;"* [2�;_(@_) � � � �}�}* #0;"* [2�;_(@_) ???� ???� ???� ???�}-}+ #0;"* [2}-}, #0;"* [2}-}. #0;"* [2}-}/ #0;"* [2}-}0 �#0;"* [2}A}1 a�#0;"* [2�;_(@_) }A}2 #0;"* [2;_(@_) }A}3 #0;"* [2�?;_(@_) }A}4 #0;"* [223;_(@_) }-}5 #0;"* [2}�}8 ??v�#0;"* [2�̙�;_(@_) � � � �}A}9 }�#0;"* [2��;_(@_) }A}: e�#0;"* [2��;_(@_) }�}; #0;"* [2���;_(@_) � � � �}�}< ???�#0;"* [2�;_(@_) ???� ???� ???� ???�}-}= #0;"* [2}-}> #0;"* [2}U}? #0;"* [2;_(@_)  }-}@ ��#0;"* [2� 20% - Accent1�M�� 20% - Accent1 ef� �%� 20% - Accent2�M�"� 20% - Accent2 ef� �%� 20% - Accent3�M�&� 20% - Accent3 ef� �%� 20% - Accent4�M�*� 20% - Accent4 ef� �%� 20% - Accent5�M�.� 20% - Accent5 ef� �%� 20% - Accent6�M�2� 20% - Accent6  ef� �%� 40% - Accent1�M�� 40% - Accent1 L� �%� 40% - Accent2�M�#� 40% - Accent2 L� �%� 40% - Accent3�M�'� 40% - Accent3 L� �%� 40% - Accent4�M�+� 40% - Accent4 L� �%� 40% - Accent5�M�/� 40% - Accent5 L� �%� 40% - Accent6�M�3� 40% - Accent6  L� �%� 60% - Accent1�M� � 60% - Accent1 23� ����%� 60% - Accent2�M�$� 60% - Accent2 23ږ� ����%� 60% - Accent3�M�(� 60% - Accent3 23� ����%� 60% - Accent4�M�,� 60% - Accent4 23� ����%� 60% - Accent5�M�0� 60% - Accent5 23� ����%�! 60% - Accent6�M�4� 60% - Accent6  23� ����%� "Accent1�A��Accent1 O� ����%� #Accent2�A�!�Accent2 PM� ����%� $Accent3�A�%�Accent3 Y� ����%� %Accent4�A�)�Accent4 d� ����%� &Accent5�A�-�Accent5 K� ����%� 'Accent6�A�1�Accent6  F� ����%�(Bad�9��Bad ��� ���%�) Calculation���� Calculation �� �}�%������ ���* Check Cell��� Check Cell �� ����%�???��???��???� �???��+�� ��Comma�,��(�� Comma [0]� -Comma 2�.��&��Currency�/��.�� Currency [0]�0Explanatory Text�G�5�Explanatory Text ��%� 1Good�;��Good �� �a�%�2 Heading 1�G�� Heading 1 I}�%O��3 Heading 2�G�� Heading 2 I}�%�?��4 Heading 3�G�� Heading 3 I}�%23��5 Heading 4�9�� Heading 4 I}�%�6��(�� Hyperlink�7 Hyperlink 2� 8Input�u��Input ��̙� �??v�%������ ���9 Linked Cell�K�� Linked Cell �}�%���� :Neutral�A��Neutral ��� �e�%���3��Normal �%� ;Note�b� �Note ���������� ��� <Output�w��Output �� �???�%�???��???��???� �???��=��$��Percent� >Title�1��Title I}�%� ?Total�M��Total �%O�O��@ Warning Text�?� � Warning Text ���%�X��TableStyleMedium2PivotStyleLight16`�z<Table 9��������8�ZR�3 ���A�@@�  ��++�Table 9. Charitable Lead Trusts: End-of-Year Book Value Balance Sheet Information, by Size of End-of-Year Book Value of Total Assets, Filing Year 2012W[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. [2] Value is less than $500.4NOTE: Detail may not add to totals due to rounding.8SOURCE: IRS, Statistics of Income Division, August 2013.�2�4 �6�n7�r8�<9\Y;ycc��B����� g2�ɀ &\fH׮!Q$^� t� � Sǰ CO�%v� L%r�"xdT:_�n�)'{2nebS=�䭾 ן^VNo]z�8�R*� -� � � �� ک�"dXX333333�?333333�?�&�<3U} I1A} m A} $A} $ A&�@���� ����J �J �J � � ���������������J����� e�ffffff� g�gggggg� h�hhhhhh� i�iiiiii� j� l� n�nnno� km� B� B� B � B � C D�*EEEEEF�� G �*Hb@HĤ@H@H$@H@I@t@� K �* L"ݦL�=AL<L:]�LNAMBl�� N�* L�LALi=L>�L�M6w�� O�* PAPR@Pg@P @P0 AQvA� O�* P�>?AP@Pp @PeAP7 AQ�`� O�* P@R0@Ri@PD@P*@Q@� O�*R`@PPR@R@@S@� O�*PARP@PP@P�@QA� O�*R@@RH@PPR@Q� O�*PX@RH@Rs@R@R@SЏ@� O�*P�P4�AP5P:EwP~QH:� T�*PZ<P>AP%P�4AP&WgQvM� U�*P!AP@@P@@P@P�4AQԂA� U�*P\AP AP PT�/AP2AQ� U�*P3APs@P`)@P�APMAQ%A� T�*PPTAR@R9@R@R@@QA� T�*Pd�Pp@PHAP~�%PlQ&� O�*Rw@PPRQ@R@S@� O�*P �#AP@R@@P`@Ph�AQH�A� N�*Vt�AV`@V@@V@@VK@W� A� O �*X@Y@Y@XL@X�@Z@� O!�*[3@XXXX\3@� O"�YP@Yx@XYl@� ]#~ Z� O$�*X@Y&@YC@YM@YB@Z� @�D� l$$$$<T8<<<<<<<<<<<<<<<<<<<<<<L �!�@"�@#�$�@%�@� ^%�* _p� A_@`@_@Z@_@a@@A� !c&�!cccccc� "c'�"cccccc� #b(�#bbbbbb� $b)� %d*�%dddddd�Rd<$$$�� � �( � �~� � � �<T����X��������?��3H w�]4@ \��1D~n}3(�� ��o<pTotal net assets is the value of all assets owned by the trust minus all liabilities attributable to the trust.< �o��~~� � � �<(T����X��������?��3H f�]4@ �*r�U�]4@ wA\QE�;NӲ�� ���<�Savings and temporary cash investments are the value of all cash in savings or other interest bearing accounts and temporary cash investments. < ���~~� � � �<T����X�P�P?�� ]3�]4@ 29/SpGLл��� ���<�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. < ����~~� � � �<T����X��������?�� 3]��]4@ F�e+M~W7Y��� ���<�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.< ���~~� � � �<U����X��������?�� 3SD�]4@ PoWudJY�칫�� ���<�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.< ���~~� � � �<(U����X�P�P?��3gU�]4@ ͵R�8�D|xj�� ���<�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.< ���~~� �  � �<PU����X�P�P?��3S��]4 @ �1ŌVOTE`||P=X�� ��r<sA prepaid expense or deferred charge occurs when the trustee pays for a good or service in advance of its receipt.< r��~~� �  � �<U����X��������?��3S��]4 @ ; hHtauq��� ���<�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.< ���~~� �  � �<U����X�P�P?��3gU�]4 @ � �_C>#D��� ���<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).< ���~~� �  � �<U����X��������?��3H��]4 @ �(�.옭HUU��� ���<�Government obligations are financial debt instruments backed by a federal, state, or local government entity, which mature in more than one year.< ���~~� �  � �<V����X��������?��3Hw�]4 @ ?Y� AK rfI��� ��K<LCorporate stock is the value of all equity the trust owns in a corporation.< K��~~� � � �<Y����X��������?��3Sw�]4@ hځiI(0@cx�� ��k<lCorporate bonds are financial debt instruments issued by a corporation that mature in more than one year. < k��~~� � � �<(���X��������?��3Sw�]4@ �$WJ@l�� ���<�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��������?��3H��]4@ w#QDg"c>e�� ���<�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��������?��3Sw�]4@  s A�:g��� ���<�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��������?��3]f�]4@ UAD\|��� ���<�Other assets include all assets that could not be included in one of the explicit asset classifications included on the balance sheet.< 0���~~� � � �<Ѓ����X��������?��3S��]4@ vƂAiN�6�� ���<�The sum of all liabilities attributable to the trust, including accounts payable, accrued expenses, deferred revenue, loans, mortgages, and notes payable.< ����~~� � � �<���X�P�P?��g 3�]4@ be�DD`bH��� ���<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.< ���~~� � � �<(���X�P�P?��3]��]4@ :yAGJ�֢�� ��|<}Deferred revenue is payment received for goods that have not yet been supplied or services that have not yet been performed.< |��~~� � � �<P���X��������?��3g!��]4@ ݂:tH�l�8��� ���<�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��������?��3g!3�]4@ �B}��� ��o<pThe value of all mortgages and other notes payable by the trust are included as liability on the balance sheet.< o��~~� � � �<����X��������?���3�!��]4@ xp�-hWCʚ�.8�� ���<�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 !!""%%�\y��K� =Additional data information, including expanded definitions.y��K� �http://www.irs.gov/taxstats/charitablestats/article/0,,id=214647,00.htmlyX;H�,]ą'c��y��K� PAdditional data information, including expanded definitions, is also available.y��K� �http://www.irs.gov/uac/SOI-Tax-Stats-Split-Interest-Trust-Study-MetadatayX;H�,]ą'cgg����D �Oh+'0�@Hd� � ���Lisa S. RosenmerkelDepartment of TreasuryMicrosoft Excel@n@k�՜.+,D՜.+, � PX| ���� � ��Internal Revenue Service Table 9  Worksheets� 8@ _PID_HLINKS�A�  Ihttp://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:;<=>?@ABCDEFGHIJ���LMNOPQR���TUVWXYZ�����������������������������������������������������������������������������������������������������������������������������������������������������Root Entry�������� �FRGS���Workbook������������֔SummaryInformation(����KDocumentSummaryInformation8������������S