2024-11-15T15:11:48-06:00 2023-12-31 042211907 MILLER WACHMAN LLP 100 CAMBRIDGE STREET 13TH FLOOR BOSTON MA 021142548 990 2023-01-01 046002810 HARVARD LAMPOON INC HARV 6178949823 PO BOX 380308 CAMBRIDGE MA 02238 OLIVIA GOPNIK-PARKER TREASURER 6178949823 2024-11-15 1 0 ROBIN A KATZMAN CPA P01569433 6173386800 2024-11-15 2023 2024-10-15 13:58:12Z MAXWELL MENIN PO BOX 380308 CAMBRIDGE MA 02238 636239 0 X WWW.HARVARDLAMPOON.COM X 1902 MA EDUCATING STUDENTS THROUGH HANDS ON EXPERIENCE IN WRITING,EDITING, AND PUBLISHING. 5 5 0 4 620569 0 0 0 7117 15653 8 17 422974 620569 430099 636239 0 0 0 0 0 0 0 0 0 387699 616872 387699 616872 42400 19367 48474 66474 1367 0 47107 66474 EDUCATING STUDENTS THROUGH HANDS ON EXPERIENCE IN THE FIELDS OF WRITING, EDITING,AND PUBLISHING. 0 0 245843 15670 PUBLISHING THE HARVARD LAMPOON MAGAZINE.MAINTAINING THE HARVARD LAMPOON CASTLE. HOSTING MEMBERS AND ALUMNI EVENTS 245843 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 MA X GABRIELLE EHRLICH 6178949823 PO BOX 380308 CAMBRIDGE MA 02238 X SERENA RESNICK PRESIDENT 5.00 X X 0 0 0 MAXWELL MENIN TREASURER 5.00 X X 0 0 0 MARCO BURSTEIN CLERK 5.00 X X 0 0 0 DAVID LI CLERK 5.00 X X 0 0 0 JUNE FERGUS VICE PRESIDENT 5.00 X X 0 0 0 0 0 0 0 0 0 0 0 DUES 513120 14487 14487 SUMMER PROJECT REVENUE 513120 1166 1166 15653 17 17 ADVERTISING 541800 620569 620569 620569 636239 15670 620569 0 25416 25416 7945 420 7525 238 238 CASTLE OPERATION REIMBU 276218 276218 MEETINGS AND SOCIAL EVE 121131 121131 MAGAZINE PUBLICATION AN 67839 67839 FOOD 67580 36190 31390 50505 20025 30480 616872 245843 371029 0 48474 66474 48474 66474 1367 0 1367 0 X 47107 66474 47107 66474 48474 66474 19367 0 X 0 1 X 0 0 X X 1 HARVARD UNIVERSITY 042103580 2 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 X 1 1 PART IV, SECTION D, LINE 2 THE ORGANIZATION IS AN OFFICIAL STUDENT ORGANIZATION OF ITS SUPPORTED ORGANIZATION, HARVARD UNIVERSITY, AND HAS OPERATED FOR THE BENEFIT OF HARVARD UNIVERSITY SINCE 1876. THE ORGANIZATION SUPPORTS HARVARD UNIVERSITY BY PUBLISHING THE HARVARD LAMPOON MAGAZINE AND OPERATING STUDENT ACTIVITIES IN CONNECTION THEREWITH. THE HARVARD LAMPOON MAGAZINE IS AN INTERNATIONALLY RENOWNED STUDENT PUBLICATION THAT PUBLISHED ITS FIRST VOLUME IN 1876. THE ORGANIZATION INCORPORATED IN 1903 FOR THE PURPOSE OF BENEFITING HARVARD UNIVERSITY THROUGH THE CONTINUED PUBLICAION OF THE HARVARD LAMPOON MAGAZINE, AND HAS BEEN CONTINUOUSLY AFFILIATED WITH HARVARD UNIVERSITY. AS SUCH, THE ORGANIZATION WAS SUPPORTING ITS SUPPORTED ORGANIZATION PRIOR TO NOVEMBER 20, 1970, AND HAS A HISTORIC AND CONTINUING RELATIONSHIP WITH ITS SUPPORTED ORGANIZATON AS DESCRIBED IN TREASURY REGULATIONS SECTION 1.509(A)-4(I)(3)(V). THE ORGANIZATION IS RECOGNIZED AS AN OFFICIAL STUDENT ORGANIZATION OF HARVARD UNIVERSITY. AS SUCH,THE ORGANIZATION HAS ALSO MAINTAINED A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH HARVARD UNIVERSITY AS DESCRIBED IN TREASURY REGULATIONS SECTION 1.509(A)-4(I)(3)(II)(C). PART IV, SECTION D, LINE 3 THE OFFICE OF HARVARD UNIVERSITY'S DEAN OF STUDENTS RECOGNIZES THE ORGANIZATION AS AN OFFICIAL STUDENT ORGANIZATION. THE ORGANIZATION DOES NOT HOLD ANY INVESTMENTS OR MAKE GRANTS. PART IV, SECTION E, LINES 2A AND 2B THE ORGANIZATION'S ACTIVITIES DIRECTLY FURTHER THE EDUCATIONAL PURPOSES OF HARVARD UNIVERSITY BY EDUCATING STUDENTS THROUGH HANDS ON EXPERIENCE IN WRITING, EDITING AND PUBLISHING, AND PROVIDING STUDENT RELATED ACTIVITIES. PUBLISHING THE HARVARD LAMPOON AND CONDUCTING STUDENT ACTIVITIES IN ITS ROLE AS AN OFFICIAL STUDENT ORGANIZATION ACCOUNT FOR ALL OF THE ORGANIZATION'S ACTIVITIES. BUT FOR THE ACTIVITIES OF THE ORGANIZATION, HARVARD UNIVERSITY WOULD NORMALLY ENGAGE IN THE ACTIVITY OF SUPPORTING STUDENT PUBLICATIONS AND ORGANIZATIONS. 0 X PART X, LINE 2: THE CORPORATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE CORPORATION IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AND THE UNRELATED BUSINESS INCOME GENERATED FROM ADVERTISING INCOME AS TAX POSITIONS. HOWEVER, THE CORPORATION HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE CORPORATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE CORPORATION'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS CIRCULATED TO THE BOARD OF DIRECTORS AS A PDF FILE FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. HARVARD LAMPOON TRUST PO BOX 380308 CAMBRIDGE MA 02238 042631286 PRESERVE AND PROTECT THE GENERAL ENDOWMENT OF THE HARVARD LAMPOON INC MA 501C3 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 HARVARD LAMPOON TRUST R 276218