2018-05-15T11:48:09-05:00 2017-06-30 251793385 CORLESS & ASSOCIATES 718 SOUTH LOGAN BLVD HOLLIDAYSBURG PA 16648 990 2016-07-01 251215087 THE FRED ROGERS COMPANY FRED 4126872990 2100 WHARTON STREET NO 700 PITTSBURGH PA 15203 KEVIN MORRISON CHIEF OPERATING OFFICER 4126872990 2018-05-14 1 EDWARD J MURICEAK P00245811 4127085926 2016 2022-09-23 18:48:47Z KEVIN MORRISON 2100 WHARTON STREET SUITE 700 PITTSBURGH PA 15203 35340555 0 X WWW.FREDROGERS.ORG X 1971 PA THE FRED ROGERS COMPANY SEEKS TO BUILD ON FRED ROGERS' LEGACY BY PROVIDING QUALITY MEDIA THAT PARENTS AND CAREGIVERS CAN TRUST TO ENTERTAIN AND ENGAGE THEIR CHILDREN AND INSPIRE AN ENTHUSIASM FOR LEARNING. 13 12 47 0 0 0 2421279 9171375 9847415 12981534 828519 602538 7159273 10775162 20256486 33530609 0 0 0 0 1855066 1590816 150000 50000 260976 15945563 20707719 17950629 22348535 2305857 11182074 28203530 37160830 6372178 3080402 21831352 34080428 X THE FRED ROGERS COMPANY WAS FOUNDED BY FRED ROGERS IN 1971 TO PRODUCE MISTER ROGERS' NEIGHBORHOOD (TELEVISION'S LONGEST-RUNNING PROGRAM FOR CHILDREN). FOLLOWING ITS FOUNDER'S DEATH IN 2003, THE COMPANY HAS EXPANDED TO BECOME A MAJOR SUPPLIER OF CHILDREN'S PROGRAMING FOR PBS, WITH THREE SERIES IN PRODUCTION AND DAILY BROADCAST. ITS SIGNATURE PROPERTY, DANIEL TIGER'S NEIGHBORHOOD, SUPPORTS HEALTHY EMOTIONAL, SOCIAL, AND INTELLECTUAL GROWTH FOR THE VERY YOUNGEST VIEWERS, AND EMBODIES THE PHILOSOPHY AND VALUES OF FRED ROGERS. THE FRED ROGERS COMPANY WORKS IN TWO BROAD AREAS:1. CREATING ENGAGING, EDUCATIONAL CONTENT FOR YOUNG CHILDREN IN BROADCAST AND DIGITAL MEDIA, INCLUDING TELEVISION, WEBSITES, AND APPS.2. EXTENDING THE IMPACT OF THIS CONTENT BY PARTNERING WITH OTHERS, INCLUDING NONPROFITS, RESEARCH ORGANIZATIONS, AND PBS MEMBER STATIONS, TO PROVIDE RESOURCES TO ACCOMPANY ITS PROGRAMS FOR PARENTS, TEACHERS, AND OTHER PEOPLE WHO WORK WITH CHILDREN. 0 0 7700982 13554480 DANIEL TIGER'S NEIGHBORHOOD PREMIERED ON PBS IN SEPTEMBER 2012, AND WAS WARMLY RECEIVED BY CHILDREN, PARENTS AND EDUCATORS ALIKE. THIS ANIMATED SERIES, FOR A NEW GENERATION OF CHILDREN AGED 2-4, TELLS ITS ENGAGING STORIES ABOUT THE LIFE OF A PRESCHOOLER USING MUSICAL STRATEGIES GROUNDED IN FRED ROGERS' LANDMARK SOCIAL-EMOTIONAL CURRICULUM. THROUGH IMAGINATION, CREATIVITY AND MUSIC, DANIEL AND HIS FRIENDS LEARN THE KEY SOCIAL SKILLS NECESSARY FOR SCHOOL AND FOR LIFE. THE BROADCAST SERIES IS REGULARLY ONE OF THE MOST-VIEWED BY PRESCHOOL CHILDREN, AND ADDITIONALLY IS WATCHED ONLINE AN AVERAGE OF 40 MILLION TIMES A MONTH. 6571436 3798038 PEG + CAT IS AN ANIMATED MATH-BASED SERIES FOR CHILDREN 3-5 YEARS OLD, WHICH PREMIERED IN THE FALL OF 2013. EACH EPISODE FOLLOWS THE ADORABLE, SPIRITED PEG AND HER SIDEKICK CAT AS THEY EMBARK ON ADVENTURES, SOLVE PROBLEMS TOGETHER, AND LEARN FOUNDATIONAL MATH CONCEPTS AND SKILLS. PEG + CAT INSPIRES PRESCHOOLERS' NATURAL CURIOSITY ABOUT MATH AND HELPS THEM DEVELOP NEW SKILLS AND STRATEGIES FOR SOLVING PROBLEMS CREATIVELY IN THEIR DAILY LIVES. THROUGH ENGAGING CHARACTERS, WHIMSICAL STORIES, AND SONGS, THE SHOW CELEBRATES THE WAYS IN WHICH MATH PLAYS A ROLE IN THEIR WORLD. 5258534 5270751 ODD SQUAD IS A LIVE-ACTION, EDUCATIONAL TELEVISION SERIES FOR CHILDREN AGES 6 TO 8 THAT EMPHASIZES THE USE OF EFFECTIVE MATHEMATICAL PRACTICES AND CRITICAL MATHEMATIC CONCEPTS AND SKILLS TO ULTIMATELY SOLVE EACH CASE. IN OTHER WORDS: ODD IS THE PROBLEM, MATH IS THE SOLUTION. 733329 1133427 OTHER PROGRAM SERVICES INCLUDE SUPPORTING OUR BROADCAST SERIES BY PROVIDING RESOURCES FOR PBS MEMBER STATIONS, PARTNERING WITH ORGANIZATIONS CONDUCTING RESEARCH INTO CHILDREN'S EDUCATIONAL MEDIA, AND PROVIDING EXTRA CONTENT FOR PARENTS AND TEACHERS AT PBSKIDS.ORG. WE ALSO MAINTAIN OUR OWN WEBSITE, WWW.FREDROGERS.ORG, WHICH PROVIDES A RICH RESOURCE ON PARENTING AND OFFERS SEPARATE NEWSLETTERS DESIGNED BOTH FOR PARENTS AND PROFESSIONALS. IN CONJUNCTION WITH THE WEBSITE, THE COMPANY OFFERS EDUCATIONAL TRAINING MANUALS, BOOKS, DVD'S, VIDEOS, AND OTHER LICENSED PRODUCTS. 733329 1133427 20264281 1 1 0 0 0 0 0 0 0 0 1 1 0 1 0 1 1 1 0 0 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 43 0 1 47 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 PA NY X X KEVIN MORRISON 4126872990 2100 WHARTON STREET SUITE 700 PITTSBURGH PA 15203 X JERLEAN DANIEL DIRECTOR 0.30 X 0 0 0 CHARLES BURKE JR BOARD CHAIR 0.30 X 0 0 0 JOANNE B ROGERS DIRECTOR 0.30 X 0 0 0 HARRY HENNINGER DIRECTOR 0.30 X 0 0 0 ANNE LEWIS DIRECTOR 0.30 X 0 0 0 WILLIAM STRICKLAND DIRECTOR 0.30 X 0 0 0 BILL ISLER DIRECTOR 40.00 X X 240990 0 23966 SCOTT LAMMIE DIRECTOR 0.30 X 0 0 0 COOPER MUNROE DIRECTOR 0.30 X 0 0 0 DEBRA DEMCHAK DIRECTOR 0.30 X 0 0 0 SASHA HEINZ DIRECTOR 0.30 X 0 0 0 ELLIOTT OSHRY DIRECTOR 0.30 X 0 0 0 PAUL SIEFKEN PRESIDENT 40.00 X 191175 0 36896 KEVIN MORRISON CHIEF OPERATING OFFICER 40.00 X 182221 0 36512 LISA MOSS TREASURER/CFO 40.00 X 93549 0 12789 BILLY ARONSON EMPLOYEE 40.00 X 165602 0 0 JENNIFER OXLEY EMPLOYEE 40.00 X 165602 0 0 ELLEN DOHERTY EMPLOYEE 40.00 X 128010 0 6298 ALIA NAKASHIMA EMPLOYEE 40.00 X 110141 0 7097 JACLYNN GENNAWEY EMPLOYEE 40.00 X 102867 0 0 MASON RATHER EMPLOYEE 40.00 X 139567 0 0 MALLORY SWARTZ EMPLOYEE 40.00 X 107140 0 27604 1626864 0 151162 11 0 1 1 SINKING SHIP 1179 KING STREET WEST SUITE 302 TORONTO CANADA CA M6K 3C5 TELEVISION PROGRAM DEVELOPMENT 2250861 OUT OF THE BLUE ENTERPRISES INC 1412 BROADWAY SUITE 1405 NEW YORK NY 10018 TELEVISION PROGRAM DEVELOPMENT 618477 PIP ANIMATION SERVICES INC 2625 QUEENSVIEW DRIVE SUITE 203 ONTARIO CANADA CA K2B 8K2 ANIMATION SERVICES 339795 HUNDREDTH TOWN PRODUCTIONS INC 1918 OXLEY STREET SOUTH PASADENA CA 91030 TELEVISION PROGRAM DEVELOPMENT 227295 RED INTERACTIVE AGENCY 3420 OCEAN PARK BLVD SUITE 2000 SANTA MONICA CA 90405 DIGITAL SERVICES 200000 6 755771 8415604 9171375 ODD SQUAD 611710 4772160 4772160 DANIEL TIGER'S NEIGHBORHOOD 611710 4215826 4215826 PEG + CAT 611710 3205500 3205500 THROUGH THE WOODS 611710 370000 370000 PNC GROW UP GREAT 611710 233048 233048 185000 185000 12981534 379754 379754 10743166 10743166 1964647 34061 1775924 0 188723 34061 222784 222784 66018 34022 31996 31996 33530609 23756696 0 602538 X 335445 11848 238058 85539 881355 169204 632791 79360 130361 18085 104088 8188 137252 22483 100466 14303 106403 15415 84475 6513 37339 25773 11566 7108 7108 50000 50000 61291 61291 3988436 3853103 135333 385977 348840 37137 118476 6824 111641 11 11312 1091 10221 742767 742767 150143 4693 145450 115104 73657 31368 10079 26604 2149 24180 275 13390334 13389559 775 PARTICIPATION EXPENSE 988514 986377 2137 TRADEMARK, LICENSING, A 344565 312615 31950 STATION SUPPORT 100182 100182 MENTORING SUITE 84664 84664 154903 94952 53243 6708 22348535 20264281 1823278 260976 311632 844564 623207 2383332 250000 4875000 2783568 3343264 73444 84336 217560 215825 2553 1735 12770390 19025984 1439758 4739100 9948978 1863515 28203530 37160830 373778 1047069 5998400 2033333 6372178 3080402 X 21824388 25867246 6964 8213182 21831352 34080428 28203530 37160830 11182074 1067002 0 X X 0 1 X 1 1 1 X 597697 3802293 2031695 2421279 9171376 18024340 597697 3802293 2031695 2421279 9171376 18024340 9643013 8381327 319398 302371 325899 302847 379754 1630269 19654609 85320996 0.42640 0.54700 X SCHEDULE A, PART II, SECTION B, GROSS RECEIPTS FROM RELATED ACTIVITIES: THESE ARE PRIMARILY RELATED TO RECEIPTS AND ROYALTIES FOR THE BROADCASTING OF ODD SQUAD, PEG + CAT, AND DANIEL TIGER'S NEIGHBORHOOD AS WELL AS RECEIPTS FROM VARIOUS PROGRAM SERVICES RELATED TO THE IMPROVEMENT OF SOCIAL, EMOTIONAL, AND INTELLECTUAL DEVELOPMENT OF CHILDREN. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 135616 135616 0 81944 80209 1735 1735 CASH & EQUIVALENTS 4739100 F 4739100 ACCRUED INVESTMENT INCOME & OTHER ASSETS 29119 WORK IN PROGRESS - DEVELOPMENT OF TELEVISION SERIES 1764396 FELINE FEATURES, LLC 10000 COPYRIGHT 60000 1863515 X 34631052 1067002 33441 1100443 33530609 0 33530609 22381976 33441 33441 22348535 0 22348535 PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ON INCOME TAXES CLARIFIES RECOGNITION, MEASUREMENT, PRESENTATION, AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. MANAGEMENT IS NOT AWARE OF MATTERS THAT PRESENT UNCERTAINTY TO THE COMPANY RELATIVE TO INCOME TAXES; HOWEVER, WERE SUCH MATTERS TO ARISE, THEY WOULD BE EVALUATED IN ACCORDANCE WITH EXISTING ACCOUNTING PRINCIPLES AND ACCRUALS AND DISCLOSURES WOULD BE MADE AS REQUIRED. THE COMPANYS' TAX RETURNS FOR FISCAL YEARS 2014 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. FRED ROGERS COMPANY'S SUBSIDIARIES ARE PASS THROUGH ENTITIES AND AS SUCH NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASS COST OF SALES PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS COST OF SALES NORTH AMERICA 0 0 PROGRAM SERVICESPROGRAM SERVICES DISTRIBUTION OF EDUCATIONAL MEDIA 4200 0 0 0 0 0 0 4200 0 4200 0 0 0 0 0 0 PART I, LINE 3: THE COMPANY DOES NOT MAINTAIN ANY EMPLOYEES OR OFFICES LOCATED OUTSIDE OF THE UNITED STATES. THE TOTAL EXPENDITURES REPORTED ON LINE 3, COLUMN F, ARE REPORTED UNDER THE ACCRUAL METHOD OF ACCOUNTING. THE TOTAL EXPENDITURES CONSIST OF TRAVEL EXPENSES TO MEET WITH INDEPENDENT CONTRACTORS REGARDING THE PRODUCTION OF VARIOUS TELEVISION PROGRAMS. THE REQUIRED INDEPENDENT CONTRACTORS ARE INCLUDED ON FORM 990, PART VII, SECTION B. X X X 1 MARC USA PO BOX 536264 PITTSBURGH PA 152535904 SEEK CONTRIBUTIONS/FUNDING 0 500000 50000 450000 500000 50000 450000 PA NY X 1 1 X X 0 0 0 0 0 0 0 0 0 BILL ISLER DIRECTOR 240990 0 0 0 0 0 22286 0 1680 0 264956 0 0 0 PAUL SIEFKEN PRESIDENT 191175 0 0 0 0 0 19270 0 17626 0 228071 0 0 0 KEVIN MORRISON CHIEF OPERATING OFFICER 182221 0 0 0 0 0 18786 0 17726 0 218733 0 0 0 BILLY ARONSON EMPLOYEE 165602 0 0 0 0 0 0 0 0 0 165602 0 0 0 JENNIFER OXLEY EMPLOYEE 165602 0 0 0 0 0 0 0 0 0 165602 0 0 0 PART I, LINE 1A THE ORGANIZATION PAYS FOR A MEMBERSHIP TO A BUSINESS CLUB WHICH IS USED TO CONDUCT BUSINESS ACTIVITIES. FORM 990, PART VII, SECTION A, LINE 5: BILLY ARONSON, KEY EMPLOYEE OF THE FRED ROGERS COMPANY, OWNS A 50% PARTNERSHIP INTEREST IN 9 ATE 7 PRODUCTIONS, LLC. THE FRED ROGERS COMPANY PAID 9 ATE 7 PRODUCTIONS, LLC A TOTAL OF $9,362 DURING THE FISCAL TAX YEAR FOR PRODUCTION RELATED ACTIVITIES FOR THE TELEVISION SHOW PEG + CAT. JENNIFER OXLEY, KEY EMPLOYEE OF THE FRED ROGERS COMPANY, OWNS A 50% PARTNERSHIP INTEREST IN 9 ATE 7 PRODUCTIONS, LLC. THE FRED ROGERS COMPANY PAID 9 ATE 7 PRODUCTIONS, LLC A TOTAL OF $9,362 DURING THE FISCAL TAX YEAR FOR PRODUCTION RELATED ACTIVITIES FOR THE TELEVISION SHOW PEG + CAT. BILLY ARONSON KEY EMPLOYEE OF THE FRED ROGERS COMPANY 4681 BILLY ARONSON OWNS A 50% PARTNERSHIP INTEREST IN 9 ATE 7 PRODUCTIONS, LLC. THE FRED ROGERS COMPANY PAID 9 ATE 7 PRODUCTIONS, LLC A TOTAL OF $9,362 DURING THE FISCAL TAX YEAR FOR PRODUCTION RELATED ACTIVITIES FOR THE TELEVISION SHOW PEG + CAT. BILLY ARONSON'S SHARE OF THE PAYMENT WAS $4,681. 0 JENNIFER OXLEY KEY EMPLOYEE OF THE FRED ROGERS COMPANY 4681 JENNIFER OXLEY OWNS 50% PARTNERSHIP INTEREST IN 9 ATE 7 PRODUCTIONS, LLC. THE FRED ROGERS COMPANY PAID 9 ATE 7 PRODUCTIONS, LLC A TOTAL OF $9,362 DURING THE FISCAL TAX YEAR FOR PRODUCTION RELATED ACTIVITIES FOR THE TELEVISION SHOW PEG + CAT. JENNIFER OXLEY'S SHARE OF THE PAYMENT WAS $4,681. 0 BILLY ARONSON KEY EMPLOYEE OF THE FRED ROGERS COMPANY 371384 THE FRED ROGERS COMPANY PAID FELINE FEATURES, LLC, WHICH IS OWNED 50% BY PEG + CAT, LLC, FOR THE USE OF INTELLECTUAL PROPERTY ASSOCIATED WITH THE TELEVISION PROGRAM PEG + CAT. THROUGH IT'S OWNERSHIP INTEREST IN FELINE FEATURES, LLC, PEG + CAT, LLC RECEIVED $742,767 DURING THE FISCAL YEAR END JUNE 30, 2017. PEG + CAT, LLC IS OWNED 50% BY BILLY ARONSON AND 50% BY JENNIFER OXLEY. BILLY ARONSON'S SHARE OF THE PAYMENT THROUGH PEG + CAT, LLC WAS $371,384. THE PAYMENT WAS NOT BASED ON A PERCENTAGE OF REVENUE AS NO AMOUNT WAS REQUIRED TO BE PAID UNTIL ALL COSTS OF THE PROGRAM WERE RECOVERED. ONCE ALL COSTS WERE RECOVERED, THE AMOUNT WAS CALCULATED BASED ON A PREDETERMINED PERCENTAGE. 0 JENNIFER OXLEY KEY EMPLOYEE OF THE FRED ROGERS COMPANY 371383 THE FRED ROGERS COMPANY PAID FELINE FEATURES, LLC, WHICH IS OWNED 50% BY PEG + CAT, LLC, FOR THE USE OF INTELLECTUAL PROPERTY ASSOCIATED WITH THE TELEVISION PROGRAM PEG + CAT. THROUGH IT'S OWNERSHIP INTEREST IN FELINE FEATURES, LLC, PEG + CAT, LLC RECEIVED $742,767 DURING THE FISCAL YEAR END JUNE 30, 2017. PEG + CAT, LLC IS OWNED 50% BY BILLY ARONSON AND 50% BY JENNIFER OXLEY. JENNIFER OXLEY'S SHARE OF THE PAYMENT THROUGH PEG + CAT, LLC WAS $371,383. THE PAYMENT WAS NOT BASED ON A PERCENTAGE OF REVENUE AS NO AMOUNT WAS REQUIRED TO BE PAID UNTIL ALL COSTS OF THE PROGRAM WERE RECOVERED. ONCE ALL COSTS WERE RECOVERED, THE AMOUNT WAS CALCULATED BASED ON A PREDETERMINED PERCENTAGE. 0 BILLY ARONSON KEY EMPLOYEE OF THE FRED ROGERS COMPANY 17031 BILLY ARONSON OWNS A 50% PARTNERSHIP INTEREST IN PEG + CAT, LLC. THE FRED ROGERS COMPANY SOLD PEG + CAT, LLC EQUIPMENT AT FAIR MARKET VALUE OF $34,061 DURING THE FISCAL YEAR. BILLY ARONSON'S SHARE OF THE PAYMENT WAS $17,031. 0 JENNIFER OXLEY KEY EMPLOYEE OF THE FRED ROGERS COMPANY 17030 JENNIFER OXLEY OWNS A 50% PARTNERSHIP INTEREST IN PEG + CAT, LLC. THE FRED ROGERS COMPANY SOLD PEG + CAT, LLC EQUIPMENT AT FAIR MARKET VALUE OF $34,061 DURING THE FISCAL YEAR. JENNIFER OXLEY'S SHARE OF THE PAYMENT WAS $17,030. 0 FORM 990, PART VI, SECTION A, LINE 2 BILLY ARONSON (KEY EMPLOYEE) AND JENNIFER OXLEY (KEY EMPLOYEE) - BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B FOLLOWING THE PREPARATION OF THE 990 BY THE EXTERNAL CPA FIRM, THE RETURN IS GIVEN TO THE CHIEF OPERATING OFFICER FOR REVIEW BY THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE FRED ROGERS COMPANY REVIEWS WITH BOARD MEMBERS AND EMPLOYEES BEFORE A NEW PROJECT BEGINS TO ENSURE THAT NO CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OR ITS DESIGNATED COMPENSATION COMMITTEE MUST VOTE AND APPROVE ALL CHANGES TO COMPENSATION RELATED TO THE OFFICERS AND TOP MANAGEMENT OFFICIALS. NORMAL STAFF RAISES ARE BASED ON PERFORMANCE AND APPROVED BY THE CHIEF OPERATING OFFICER AND PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART VII, LINE 1A REPORTABLE COMPENSATION FOR BILLY ARONSON AND JENNIFER OXLEY INCLUDES BOTH W-2 COMPENSATION AND PAYMENTS MADE TO 9 ATE 7 PRODUCTIONS, LLC FOR SERVICES RENDERED DURING CALENDAR YEAR 2016. BILLY ARONSON AND JENNIFER OXLEY ARE EACH 50% OWNERS OF 9 ATE 7 PRODUCTIONS, LLC. FORM 990, PART IX, LINE 11G VARIOUS OTHER SERVICE COSTS: PROGRAM SERVICE EXPENSES 329,799. MANAGEMENT AND GENERAL EXPENSES 2,700. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 332,499. PRODUCTION AND PROJECT RELATED COSTS : PROGRAM SERVICE EXPENSES 3,132,568. MANAGEMENT AND GENERAL EXPENSES 104,946. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,237,514. AGENCY FEES: PROGRAM SERVICE EXPENSES 390,503. MANAGEMENT AND GENERAL EXPENSES 23,506. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 414,009. PAYROLL SERVICE COSTS: PROGRAM SERVICE EXPENSES 233. MANAGEMENT AND GENERAL EXPENSES 4,181. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,414. FORM 990 PART XII, LINE 2(C): CONSISTENT WITH PRIOR YEARS, THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE SELECTION OF THE ORGANIZATION'S AUDITORS AS WELL AS THE FINAL REVIEW AND APPROVAL OF THE FINANCIAL STATEMENTS AND AUDIT REPORT. EXPENSE OF INTANGIBLE COSTS GENERALLY, THE COMPANY HAS EXPENSED INTERNALLY DEVELOPED WEBSITE, TRADEMARK, EDUCATIONAL GAMES, AND OTHER INTANGIBLE ITEMS ASSOCIATED WITH THE VARIOUS TELEVISION PROGRAMS IT PRODUCES. FILM COSTS RELATING TO THE PRODUCTION OF THE VARIOUS TELEVISION PROGRAMS ARE AMORTIZED AS REVENUE FROM THE RESPECTIVE PROGRAMS IS RECOGNIZED. ELECTION FOR FISCAL YEAR JUNE 30, 2017 THE FRED ROGERS COMPANY IS MAKING THE DEMINIMIS SAFE HARBOR ELECTION UNDER REG 1.263(A)-A(F) FOR THE FISCAL YEAR ENDING JUNE 30, 2017. EXPENDITURES THERE ARE CERTAIN EXPENDITURES THAT ARE UNKNOWN AT THE ORGANIZATION'S FISCAL YEAR END. THE EXPENDITURES ARE RECORDED AND EXPENSED WHEN DETERMINABLE AND PAID. STRIPED TIGER LLC 2100 WHARTON STREET SUITE 700 PITTSBURGH PA 15203 251215087 INTELLECTUAL PROPERTY PA 0 0 THE FRED ROGERS COMPANY ODD PRODUCTIONS LLC 2100 WHARTON STREET SUITE 700 PITTSBURGH PA 15203 251215087 INTELLECTUAL PROPERTY PA 0 0 THE FRED ROGERS COMPANY FELINE FEATURES LLC 2100 WHARTON STREET SUITE 700 PITTSBURGH PA 15203 463862089 INTELLECTUAL PROPERTY DE THE FRED ROGERS COMPANY RELATED 739934 10000 0 1 0.50000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0