Fmm
990-T
m
s
u
,,o
,,,,
~ n t ~ke v s n u e~ e r v i c e '
box if
A OGheck
address changed
Exempt Organization Business Income Tax Return
(and proxy tax under section 6033(e))
.--?0!l- - - , 2W5,and ending b See separate instructions.
F O ~.l.ndar
~
year 2005 or other b x year bmginnin.
Name of organization (
Check box if name changed and see instructions.)
I
200
5
OMB
9130-- - .=.05 -
NO.
15450687
D Empbyu identifleation number
(Emplorscs' tm!, sta inanrcti~~
lor 0bck D
Auburn Unlversltv
M
PW 7.1
Print or Number, street, and room or suite no. of a P.0, box, see page 7 of Instructions.)
63 6000724
E
Hew
unrelated lnm, a
mcob
321
lnaram
Hall
TYPO
p w M l w b Bkdr E o n page 7.1
City or town,state, and ZIP code
Auburn Universitv, Al 36849-5161
See
: Attached
C Book valus of all assets F Group exemption number (See instructions for Block F on page 7.) b
at snd of year
G Check organization type b
50l(c) corporation
501(c) trust
40f(a) trust
Other trust
H Describe the organization's primary unrelated business activity. b
I During the tax yew, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?
b
yes Q
If "Yes." enter the name and identifvina number of the narent cornration. b
Telenhone number b 1
I
J The books are in care of b
.
Unrelated Trade or Business lncome
I
IA) Income
I
FBI Emonses
I
IC) ~ e t
l a Gross receipts or sales
b Less returns and allowances
Balance b
2 Cost of goods sold (Schedule A, line 7) . . . . . .
3 Gross profit. Subtract line 2 from line Ic . . . . . .
43 Capital gain net income (attach Schedule D). . . . .
b Net gain (loss) (Form4797, Part II, line 17) (attach Form 479i
c Capital loss deduction for trusts. . . . . . . . .
5 Income (loss) frompartnerships and S corporations (attach statement)
6 Rent income (Schedule C) . . . . . . . . . . . .
7 Unrelated debt-financed income (Schedule E) . . . . . 7
8 Interest, annuities, royalties, and rents from controlled
organizations (Schedule F). . . . . . . . . . . . 8
9 Investment income of a section 501(c)(7), (9), or (17)
organization (Schedule G) . . . . . . . . . . .
10 Exploitedexernptactivityincome(Schedule1) . . . . .
11 Advertising income (Schedule J) . . . . . . . . . .
12 Other income (See page 9 of the Instructions--attach schedule.)
13 Total.Gombinelines3through 12 . . . . . . . .
33
1 1,828,797 1
. I 1 1,828,7971 1
m D e d u e t i o n s e n Elsewhere (Seepage 9 of the instructions for limitations on deductions.)
*
(Excent for contributions. deductions must be directlv connected with the unrelated business income.)
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
Compensation of officers, directors, and trustees (Schedule K) . . . . . . . . . . . .
Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . .
Baddebts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
interest (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . .
Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charitable contributions (See page 11 of the instructions for limitation ru
Depreciation (attach Form 4562). . . . . . . . . . . . . .
Less depreciation claimed on Schedule A and elsewhere on return . .
Depletion . . . . . . . . . . . . . . . . . . . . .
Contributions to deferred compensation plans . . . . . . . . . . . . . . . . . .
Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . . .
Excess exempt expenses (Schedule I) . . . . . . . . . . . . . . . . . . . . .
Excess readership costs (Schedule 4 . . . . . . . . . . . . . . . . . . . . . .
Other deductions (attach schedule) . . . . . . . . . . . . . . . . . . . . . .
Total deductions. Add lines 14 through 28 . . . . . . . . . . . . . . . . . . .
Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13
Net operating loss deduction (limited to the amount on line 30) . . . . . . . . . . . .
Unrelated business taxable income before specific deduction. Subtract line 31 from line 30 . . .
-.
Subtract line 33 from line 32. If line 33 is greater than line
For Privacy Act and Papemork Reduction Act Notice,
see instructions.
Cat. No. 1 1291J
Form
990-T
pW5)
.
-
-+
1
ie- L
#
-?L
Auburn University 63-6000724
Page 2
~ o r mQ ~ O -g005)
T
. .
(2) Additional 3% tax (not more than $100,000). .
c Income tax on the amount on line 34 . . . . . . . . . . . . . . . . . . . .
36 Trusts Taxable at Trust Rates. See instructions for tax computation on page 14. Income tax on
Schedule D (Form 1041). . . . . b
the amount on line 34 from:
Tax rate schedule or
37 Proxy tax. See page 14 of the instructions . . . . . . . . . . .
. . . . . P
. . . .
. . . . .
e General business credit--Check here and indicate which forms are attached:
17 Form 3800
Form(s) (specrfy) b ..........................................
d Credit for prior year minimum tax (attach Form 8801 or 8827). . . . .
e Total credits. Add lines 40a through 40d. . . . . . . . . . . . . . . . . . . .
41 Subtractline40efromline39 . . . . . . . . . . . . . . . . . . . . . . .
Form 8866
Mher (attach schedule) .
Form 4255
F m 8611 fl Form 8697
42 Other taxes. Check f from:
43 Total tax. Add lines 41 and 42 . . . . . . . . . . . . . . .
44a Payments: A 2004 overpayment crdited to 2005. . . . . . . . .
b 2005 estimated tax payments. . . . . . . . . . . . . . . .
c Tax deposited with Form 8868 . . . . . . . . . . . . . . .
d Foreign organizations-Tax paid or withheld at source (sea instructions)
e Backup withholding (see instructions) . . . . . . . . . . . . .
f Other credits and payments:
Form 2439
Form 4136
Other
Total b
45 Total payments. Add iines 44a through 44f. . . . . . . . . . . . . . . . . . .
if Form 2220 is attached
.
46 Estimated tax penaily (See page 4 of the instructions,)Check b
47 Tax due. If line 45 is less than the total of lines 43 and 46, enter amount owed. . . . . . b
48 Overpayment. If line 45 is larger than the total of lines 43 and 46, enter amount overpaid . . b 48
Refunded b 49
49 Enter the amount of line 48 you want Crsdied to 2006 estimated tax b
Statements Regarding Certain Activities and Other Information (See instructions on Fage 16.)
1
At any time during the 2005 calendar year, did the organization have an interest in or a signature or other authority over
a financial account in a foreign country (such as a bank account, securities account, or other financial account)?
If 'Yes,"the or anization may have to file Form TD F 90-22.1. If "Yes," enter the name of the foreign country
~gancPa
hers
.......................
.
.
..............................................................................................
2
During th
If "Yes,"
Enler the a
+
3
sferor to, a foreign trust?
Schedule A--Cost of Goods Sold. Enter method af inventory valuation b
6 Inventory at end of year . . . .
1 Inventory at beginning of year.
2 Purchases . . . . . . .
7 Cost of goods sold. Subtract line
6 from line 5. Enter here and in
3 Custoflabor. . . . . .
Part I, line 2 . . . . . . . .
4a Additional section 263A costs
(attach schedule). .
.
.
8 Do the rules of section 263A (wi
b Other costs (attach schedule).
5 Total. Add lines 1 through 4b.
Oezlum"
of
P"P"W
mm, hdudmg a m p s n y i n g schddles and staterrants, a d to the best of my knowledge and belref. ~t is true.
lwthu than t U p q M ts baaed on a!l infwmatm ofwhich preparer has any knowledge.
17.1
Here
Signature of officet
Paid
f'reparer's
Use Only
Data
Trtle
Date
Preparsr's
signaturn
,innos nam(W
yours ~l
sell-employed).
address, and ZIP code
Check if
self-ernployad
Preparefs SSN or F I N
I7
EIN
I
Phone no.
(
1
Form
990-T
(2005)
AUBURN UNIVERSITY
EIN: 63-6000724
Farm 990-T (2005) Schedule Attachment
Page 1
Box E
Unrelated Businesses
Bookstore
Aviation
Misc Communication Services
Aquatic Center
Educational TV Services
Photographic Services
Credit Card Sales - Commissions
Rehabilitation Center
Activity
Codes
45121 1
480000
51 7000
71 3940
61 1600
561439
812900
624310
Part I, line l a , b and c
Bookstore
Gross receipts or sales
Less returns and allowances
Balance
$715,027
Aviation
$1,538,334
Photo
Services
$33,985
Educ. TV
Studio
Services
$148,024
Misc
Communication
Services
$163,938
Rehabilitation
Center
Total
$52,940 $2,652,248
Part I, line 2
Schedule A-Cost Of Goods Sold
2. PurchaseslCost Of Goods Sold
Part 1, line 12
Other Income:
Aviation Services
Aquatic Center Membership Income
Credit Card Sales - Commissions
Total Other Income
Bookstore
$516,243
$79,575
30,261
563,420
$673,256
Aviation
$933,264
Photo
Sewices
$8,160
Educ. TV
Studio
Services
$39,040
Misc
Communication
Services
$0
Rehabilitation
Center
$0
Total
$1,496,707
AUBURN UNIVERSITY
EIN: 63-6000724
Form 990-T (2005)Schedule Attachment
Page 2
Part II, llne 15
Bookstore
$85,615
Salaries And Wages
$443,342
Hisc
Communication
Services
$71,301
Aquatic
Center
$41,537
Ed TV
Services
$84,751
Rehabilitation
Center
$75,441
Photo
Services
$25,707
Credit Card
Commission
Total
$196,627 $1,024,321
Aviation
$17,811
Misc
Communication
Services
$24,376
Aquatic
Center
$0
Ed TV
Services
$1,158
Rehabilitation
Center
$9.315
Photo
Services
$190
Credit Card
Commission
$40.012
Total
$94,381
Aviation
$0
Misc
Communication
Services
$0
-"
Aquatic
Center
$0
Ed TV
Services
Rehabilitation
Center
$0
Photo
Services
$0
Credit Card
CornmissIan
$23,543
Total
$23,560
Misc
Communication
Sewices
Aquatic
Center
Ed TV
Services
Rehabilitation
Center
Photo
Services
$101
Creditcard
Commission
$169,497
Total
5197,161
Aviation
Part II, line 16
Bookstore
$1,51Q
Repairs And Maintenance
Part 11, llne 17
Bad Debt
P
Bookstore
$17
Part II. line 28
Bank Charges
Utilities
Freight 8 Express
Equip. Rentals
OmcelOperating Expense
General Operating
Airplane Use Charges
Insurance Premiums
ORIce Supplies
Promo /Advertising
Other Contractual Services
Misc. Exp. & Supplies
Total
Part II, llne 31
1995 Fiscal Year
1906 Fiscal Year
1997 Fiscal Year
1998 Fiscal Year
NOL Used in 1999 Fiscal Year
NOL Used in 2000 Fiscal Year
NOL Used in 2001 Fiscal Year
2002 Fiscal Year
NOL Used in 2003 Fiscal Year
NOL Used in 2004 Fiscal Year
2005 Fiscal Year
Total Net Operating Loss
Bookstore
$9,716
NOL
($194,607)
Aviation
$17,847
$0
F m
4562
hpaltmem of
Tr%%sury
Immd M w w u s Swim
Name($) s h w n on return
Depreciation and Amortization
OMB N ~ 1545-0172
.
2006
(Indud[ng Information on Listed Property)
b & separate i n s t ~ d i 0 n S .
I
Attachment
h Attach to your tax return.
sequence NO. 67
ldsntlfying number
-1
Business or activity to which thls fwm relates
63-6000724
rty Under Section 179
Note: I f you have any listed property, complete Part V before you complete PaH I.
1 Maximum amount. See the instructions for a higher limit for certain businesses. . . . . . .
2 Total cost of section 179 property placed in service (see instructions) . . . . . . . . .
3 Threshold cost of section 179 property before reduction in limitation . . . . . . . . .
4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . .
. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing
8
9
30
$lOB,OOO
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . .
Tentative deduction. Enter the smaller of line 5 or line 8. . . . . . . . . . . . . .
Canyover of disallowed deduction from line 13 of your 2005 Form 4562 . . . . . . . .
Note: Do not use Parf I1 or Part 111 below for listed aro~ertv.
. . . Instead. use Part V.
Special Depreciation Allowance and Other Depreciation (Do not include listed property.) (See instructions.)
I
14
15
16
.
I
Special allowance for qualified New York Liberty or Gulf Opportunity Zone property (other than listed
14
property) placed in service during the tax year (see instructions) . . . . . . . . . . . .
Property subject to section 168ffj(l)election . . . . . . . . . . . . . . . . . 15
Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . .
16
MACRS Depreciation (Do not include listed property2 (See instructions.)
Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2006
23
ugh 17, lines 19 and 20 in
return. Partnerships and S
For assets shown above and placed in service during the current year,
. . . .
. . . . .
For Paperwork Reduction Act Notice, sae separate instructions.
Cat. No. 12906N
~ o r m4562 ( 2 ~ s )
Auburn University 63-6000724
F
Page 2
m 6 6 2 IEDDG)
property used for entertainment, recreation, or amusement.)
Note: For any vehicle for which you are using the standard mileage rate or deductmg lease expense, complete only
24a, 24b, columns (a) through (c) of Section A, all of Section 8,and Section C if applicable.
Section A-Depreciation and Other Infomation (Caution: See the instructions for limits for passenger autornobiies.l
24a Do you have evjdence to support the businesslinvestmeni use daimed? B ~ e s No
n
24b If "Yes," is the evidence written?
Y~SDNO
I
26
Property us&
See Attached
1
more than 50% in a qualified business use:
1
%I
17,555
1
Section &Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other'more than 5% owner," or related person.
If you provided vehicles to your employees, first answer the questions in Sectron C to SH if you meet an exception to completing this section for those vehicles.
30
33
32
33
34
35
36
,
Id
Total businesslinvestment mi[es driven
during the year (do not include commuting
miles) . . . . . . . . . . .
T~talcommuting miles driven during the year
Total other personal (noncommuting)
miles driven . . . . . . . . .
Total miles driven during the year. Add
lines 30 through 32 . . . . . .
Was ihe vehicle available for personal
use during offduty hours? . . . .
Was the vehicle used primarily by a
more than 5% owner or related person?
L mother vehicle available for personal
(b)
Vehicle 2
(c)
wl
Vahicle 3
Vehicle 4
W
tr)
Vehicle 5
Vehicle 6
Section C--Questions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by empfoyees whoare
not more than 5% owners or related Dersons (see instructions).
37
38
39
40
Do you maintain a writlen policy statement that prohibits all personal use of vehicles, including commuting,
by your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees?
See the instructions for vehicles used by corporate officers, directors, or 7 % or more owners . . . . . . . .
Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . .
Do you provide more than five vehicles to your employees, obtain information from your employees about
the use of the vehicles, and retain the information received? . . . . . . . . . . . . . . . .
(4
(b)
Ial
Date amorlualion
beglns
[)escription of wsts
(4
ArnwIizable
Code
sect~n
mmounl
perceatage
42
Amortization of costs that begins during your 2006 tax year (see instructions):
43
Amortization of costs that began before your 2006 tax year. . . . . . . . . . . .
Total. Add amounts in column (9. See the instructions for where to report . . . . . .
I
44
I
u
I
I
I
Amortization for
thls year
I
49
44
Form
4562
pOoS)
990 T (05)
Form 4562
Oriainal
Activity
Tiaer
., Card
Photo Service
Type
06 GDS
06 GDS
Oriainal
8;sis
Oepr&latlon
Type Of Property
4,295
501 5-year Property
8,860
590 5-year Property
Ed TV
06 GDS
196,486
Bookstore
Aviation
Photo Service
Tiger Card
Misc Communication Services
Line 17
Line 17
Line 17
Llne 17
Line 17
Line 17
Aviation
Llstd
Aviation
Listed
Listed
Listed
Listed
Ed l
V
Aviation
Ed TV
Photo Service
17,298
40,999
57.370
19,676
18.480
Date
Placed in Business Use
Service
Percentage
6,560 7-year property
3,460
8,200
1 1,474
3,935
616
Dodge Lntrepld Sedan
International 4200 Truck
International 4300 Truck
Ford Truck
2006 Chevrolei Truck
611012003
8127/2D04
912112004
312712002
812812006
100
100
100
100
100
Basis
2,837
1.551
4,388
Rewverv
Method
period- Convention
5 SL-MM
5 SL-MM
Depreciation
~eduction
332
103
434
26,172
26,172
7 SL-MM
874
874
12,653
29,991
41,966
2,621
3,236
5 SL-MM
2,531
5,998
8,393
524
108
17,554
5 SL-MM
5 SL-MM
5 SL-MM
5 SL-MM
Check F~gure
76,670
990 T (05)
Form 4562
Actlvity
Aviation
Aviation
Abiation
Aviation
Type
Listed
Listed
Usted
Line 17
Percentage
unre~ateb
0.7315
0.7315
0.7315
0.7315
Date
Original
Original
Placed in Business Use
Percentage
8asis
I3epr&iation
Type Of Property
Service
17,298
100
3,460 Dodge Intrepid Sedan
611012003
40,999
8,200 lntemational 4200 Truck 8127R004
100
57,370
11,474 International 4300 Truck 912112004
100
25.265
Basis
12,653
29,991
41.966
Recovery
Meihod
Period- Convention
5 SL-MM
5 SL-MM
5 SL-MM
0
Depreciation
Oeduction
2,531
5,998
8,393
18,4B1
35,403
Bookstore
Line 17
0.0706
06 GDS
Listed
Line 17
0.1332
0.1332
0.1332
650
196,486
19.676
6,560 7-year Property
3,935 Ford Truck
31,341
312712002
100
26,172
2,621
0
7 SL-MM
5 SL-MM
8 74
524
4,175
5,573
Photo Service
Photo Service
Photo Service
Listed
06 GDS
Line 17
0.1751
0.1751
0.1751
Misc Communication Services
Line 17
1
Tiger Card
Tiger Card
18.480
8.060
616 2006 C h e w l e t Truck
590 5-year Property
5,940
812812006
100
3.236
1.551
0
5 SL-MM
5 SL-MM
I08
103
1,049
1,260
2,837
5 SL-MM
33,
10,609
AUBURN UNIVERSITY
E1N: 63-6000724
Form 4562 Schedule Attachment
Part V, Line 26
a
b
Date
Placed in
Type Of Property
International 4300 Truck
international 4200 Truck
Dodge Intrepid Sedan
Ford Truck
2006 Chevrolet Truck
Service
912 112004
812712004
611 012003
c
Business
Use
Percentage
100
100
d
Basis
41,966
3/27/2002
100
100
29,991
12,653
2,621
812812006
100
3,236
e
f
g
Recovery
Method
Convention
Depreciation
Deduction
Period
5 SL-MM
5 SL-MM
8,393
5,998
5 SL-MM
5 SL-MM
5 SL-MM
2,531
524
108
17.554
AUBURN UNIVERSITY
Form 890-T (2005) Memo Schedule of Income
Combined Activities
10101 105 to 09130106
Mlsc
Sales
CGS
Gross Marg~n
Bookstore
$715,027
Avlatlon
$1,617,909
Communication
Aquatic
Senrlces
Canter
$163.938
S30.261
Ed TV
_ Services
$148.024
Photo
Senices
$33.985
Credit Card
Commlsslon
$563,420
Rehabllitation
Center
$52.940
Total
53.325.504
($17,032)
{SS2.051)
{541.401f
Operating Lpenses:
Salar~esAnd Wages
Repairs And Maintenance
Bank Charges
Ulil~ties
Freight & Expwss
Equip. Rentals
OPFiWOperating Expense
General Operating
Airplane Use Charges
Insurance Premiums
Office Supplles
PrornoJAdvertlsing
Other Contractual Senlcas
Bad Debt Expense
Misc. Exp. & Supplies
Interest
Depreciation
Total Expense
Net lnmme (Loss)
1995 Fiscal Year
1996 Fiscal Year
1997 Fiscal Year
1998 Flscal Year
NOL Used in 199g Fiscal Year
NOL Used In ZOO0 Fiscal Year
NOL Used in 20D1 Fiscal Year
2002 Fiscal Year
NOL Used In 2003 Flscat Year
NOL Used In 2004 Flscal Year
2005 Fiscal Year
1628,017 $61,394-
NOL
($194.607)
(5663)
($11,276)
($40,048)
($9,7r12)_
AUBURN UNIVERSITY
Form 990-T (2005) Memo Schedule of Income
Combined Activities
10101105 to 09130106
Sales
Bookstore
Avlatlon
$715.027
$1,617,909
$28,017
$61,394
Services
5163.938
Centar
$30,261
CGS
Gross Margin
Operating Expenses:
Salsries And Wages
Repairs Aid Ma~ntenance
Bank Charges
Ul~lit~es
Freight 8 Express
Equip. Rentals
OffirAOperaung Expense
General Operating
Airplane Use Charges
Insurance Premiums
Ofice Supplies
Promo.lAdvertising
Other Contractual Services
Bad Debt Expense
Misc. Exp. & Supplies
Interest
Depreciation
Total Expense
Net Income (Loss)
1995 F~scalYear
1996 F~scalYear
1997 F~scalYear
1998 Fiscal Year
NOL Used in 1999 Flscal Year
NOL Used in 2000 Fiscal Year
NOL Used in 2001 Fiscal Year
2002 Fiscal Year
NOL Used in 2003 Flscal Year
NOL Used in 2004 F~scalYear
2D05 Fiscal Year
NOL
($194,607)
($663)
_1611,2761
Ed W
Servlces
$748.024
Photo
Services
$33.985
Credlt Card
Commission
$563.420
Rehsbilitstlon
Center
$52.940
Total
$3,325.504