PERA BOWLES INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: PERA BOWLES INC (EIN 20-2529747)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-05-13
IRS object ID: 201611349349305836
Schema version: 2015v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule N
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-05-13T14:36:57-05:00	ReturnTs
Tax Period End	2015-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Hein & Associates LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	13727 Noel Rd Ste 300	AddressLine1Txt
City	Dallas	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75240	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	202529747	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PERA BOWLES Inc	BusinessNameLine1Txt
Business Name Line2	c/o L&B Realty Advisors LLP	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
In Care Of	% L&B REALITY ADVISORSLLP	InCareOfNm
Business Name Control	PERA	BusinessNameControlTxt
Phone	2149890800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8750 N Central Expwy Suite 800	AddressLine1Txt
City	Dallas	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75231	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STACIE CROWN	PersonNm
Person Title	president	PersonTitleTxt
Phone	2149890800	PhoneNum
Signature	2016-05-13	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Sonja A Quaschnick	PreparerPersonNm
PTIN	P00446038	PTIN
Phone	2149890800	PhoneNum

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2016-09-27 15:27:22Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Jennifer Paquette	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1301 Pennsylvania Street	AddressLine1Txt
City	Denver	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80203	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$81,961,551	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Group Exemption	0000	GroupExemptionNum
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2005	FormationYr
Legal Domicile State	CO	LegalDomicileStateCd
Activity Or Mission	SEE ATTACHMENT 1	ActivityOrMissionDesc
Contract Termination	Yes (X)	ContractTerminationInd
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$3,410,600	CYInvestmentIncomeAmt
PY Other Revenue	$3,337,975	PYOtherRevenueAmt
CY Other Revenue	$2,893,051	CYOtherRevenueAmt
PY Total Revenue	$3,337,975	PYTotalRevenueAmt
CY Total Revenue	$6,303,651	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$0	PYOtherExpensesAmt
CY Other Expenses	$0	CYOtherExpensesAmt
PY Total Expenses	$0	PYTotalExpensesAmt
CY Total Expenses	$0	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,337,975	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$6,303,651	CYRevenuesLessExpensesAmt
Total Assets BOY	$61,013,225	TotalAssetsBOYAmt
Total Assets EOY	$4,434,964	TotalAssetsEOYAmt
Total Liabilities BOY	$1,394,215	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,860,097	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$59,619,010	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$574,867	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SEE ATTACHMENT 1	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	Not Applicable	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	Yes (true)	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Officer Mailing Address	Yes (true)	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	LB REALITY ADVISORSLLP	PersonNm
Phone	2149890800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8750 N CENTRAL EXPRESSWAY 800	AddressLine1Txt
City	Dallas	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75231	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Stacie Crown - President
C/O L&B Realty Advisors	3.0	Yes (X)	$0	$0	$0
Carlton Johnson-Vice President
C/O L&B Realty Advisors	2.0	Yes (X)	$0	$0	$0
Terry A Wilson-Vice President
C/O L&B Realty Advisors	5.0	Yes (X)	$0	$0	$0
Jennifer Hanson-SecTreasurer
C/O L&B Realty Advisors	1.0	Yes (X)	$0	$0	$0
Jennifer Paquette-Deputy Exec Off
PERA of Colorado	40.0	Yes (X)		$548,459	$72,424

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$548,459	TotReportableCompRltdOrgAmt
Total Other Compensation	$72,424	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
CBRE
PO BOX 406588	ATLANTA	GA	30384	PROP MGMT & LEASING	$885,708
Crossland Construction
833 S East Avenue	COLUMBUS	KS	66725	General Contractor	$310,988
MURRAY AND STAFFORD INC
5120 OSAGE STREET SUITE 100	DENVER	CO	80221	GENERAL CONTACTOR	$857,301
LB REALTY ADVISORS LLP
8750 N CENTRAL EXPY STE 800	DALLAS	TX	75231	Asset Management Fee	$750,535
TERRACARE ASSOCIATES
9742 TITAN PARK CIRCLE	LITTLETON	CO	80125	LAWNCARE/SNOWREMOVAL	$285,541

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Info In Schedule O Part VIII	Yes (X)	InfoInScheduleOPartVIIIInd
Total Contributions	$0	TotalContributionsAmt
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$167	TotalRevenueColumnAmt
Exclusion	$167	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$5,811,385	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$2,918,333	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$2,893,052	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,893,051	TotalRevenueColumnAmt
Exclusion	$2,893,051	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$76,150,000	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$72,739,567	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$3,410,433	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,410,433	TotalRevenueColumnAmt
Exclusion	$3,410,433	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,303,651	TotalRevenueColumnAmt
Exclusion	$6,303,651	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$860,248	BOYAmt
EOY	$819,230	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$232,336	BOYAmt
EOY	$608,651	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$20,641	BOYAmt
EOY	$38,083	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$57,793,782	BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,106,218	BOYAmt
EOY	$2,969,000	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$61,013,225	BOYAmt
EOY	$4,434,964	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,130,771	BOYAmt
EOY	$72,754	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$105,840	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$157,604	BOYAmt
EOY	$3,787,343	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,394,215	BOYAmt
EOY	$3,860,097	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$60,824,376	BOYAmt
EOY	$63,165,700	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	-$1,205,366	BOYAmt
EOY	-$62,590,833	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$59,619,010	BOYAmt
EOY	$574,867	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$61,013,225	BOYAmt
EOY	$4,434,964	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$6,303,651	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$4,647,339	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$69,995,133	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Land		LandGrp
Buildings		BuildingsGrp
Leasehold Improvements		LeaseholdImprovementsGrp
Equipment		EquipmentGrp
Other Land Buildings		OtherLandBuildingsGrp

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
ESCROW DEPOSIT	$2,969,000
ACQUISITION FEES	$0
LEASING COMMISSIONS	$0

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,969,000	TotalBookValueOtherAssetsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
CLOSING COSTS PAYABLE	$2,969,000
DUE TO ADVISOR	$818,343
SECURITY DEPOSIT	$0

Field	Value	IRS element (for citing)
Total Liability	$3,787,343	TotalLiabilityAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	Jennifer Paquette-Deputy Exec Of	PersonNm
Title	PERA of Colorado	TitleTxt
Compensation Based On Rltd Orgs	$429,229	CompensationBasedOnRltdOrgsAmt
Bonus Related Organizations	$119,230	BonusRelatedOrganizationsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$72,424	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$0	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$620,883	TotalCompensationRltdOrgsAmt

Schedule N IRS990ScheduleN

Field	Value	IRS element (for citing)
Liquidation Of Assets Table		LiquidationOfAssetsTableGrp

Disposition Of Assets Detail DispositionOfAssetsDetail (2 entries)

Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc	DistributionDistributionDt	Fair Market Value Of AssetFairMarketValueOfAssetAmt	Method Of FMV DeterminationMethodOfFMVDeterminationTxt	EINEIN	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	IRC SectionIRCSectionTxt
Vestar Bowles Crossing LLC
Sale of Real Estate Investments	2015-12-22	$76,150,000	Sale Price	371796089	2425 E Camelback Rd 750	Phoenix	AZ	85016	LLC
Public Employees' Retirement Associ
Distribution of Sale Proceeds	2015-12-24	$69,631,717	Purchase/Sale agreement	846000472	1301 Pennsylvania St	Denver	CO	80203	115

Field	Value	IRS element (for citing)
Director Of Successor2	false	DirectorOfSuccessor2Ind
Employee Of Successor2	false	EmployeeOfSuccessor2Ind
Owner Of Successor2	false	OwnerOfSuccessor2Ind
Receive Compensation2	false	ReceiveCompensation2Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 - Part III, Line 1 - Organization's Mission	PERA BOWLES, INC. IS A 501(C)(25) ORGANIZATION. IT WAS ORGANIZED FOR THE EXCLUSIVE PURPOSE OF ACQUIRING REAL PROPERTY, HOLDING TITLE TO AND COLLECTING INCOME FROM SUCH PROPERTY, AND REMITTING THE ENTIRE AMOUNT OF THE INCOME FROM SUCH PROPERTY (LESS EXPENSES) TO THE SHAREHOLDER OF THIS CORPORATION. THE SOLE SHAREHOLDER OF THIS CORPORATION IS THE PUBLIC EMPLOYEES' RETIREMENT ASSOCIATION OF COLORADO. WHICH IS A TAX-EXEMPT PENSION FUND THAT MEETS THE REQUIREMENTS OF SECTION 414(D). ALL DISTRIBUTIONS WERE PAID TO THE PUBLIC EMPLOYEES' RETIREMENT ASSOCIATION OF COLORADO. THIS SHAREHOLDER RECEIVED THE 2015 NET INCOME OF PERA BOWLES, INC.
Form 990 - Part XI Reconciliation of Net Assets	Line 9 Other Changes in Net Assets of Fund Balances: Distributions -$72,336,457 Contributions $ 2,341,324
Part VI-Governance, Management and Disclosure	Part VI, Section A, Line 6: The sole member of PERA Bowles, Inc. is Public Employees' Retirement Association of Colorado (COPERA), COPERA is a tax exempt pension fund that meets the requirements of section 414(d). Part VI, Section A, Line 7: COPERA has the authority to elect one or more members of the governing body/board of directors. The affairs and management of PERA Bowles, Inc. will be under the control of the board of directors. The board of directors consists of the individuals below: Jennifer Paquette - Deputy Executive Director Stacie Crown - President Carlton Johnson - Vice President Terry A. Wilson - Vice President Jennifer A. Hanson - Secretary/Treasurer The director of PERA Bowles, Inc. Jennifer Paquette, is the Chief Investment Officer of COPERA. The officers of PERA Bowles, Inc. are all employed by L&B Realty Advisors (LBRA). LBRA provides investment management services to COPERA. Part VI, Section A, Line 9: The organization's mailing address is the same as L&B Realty Advisors. As such, Jennifer Paquette is the only member of the board of directors who cannot be reached at the organization's mailing address. Her address is: Jennifer Paquette Public Employees' Retirement Association of Colorado 1301 Pennsylvania Street Denver, CO 80203 Part VI, Section B, Line 11b: Management company, LBRA reviews the tax returns prior to filing. Copies of returns for review are provided to members of the governing body upon request. Part VI, Section B, Line 15: Jennifer Paquette. the Executive Director. is the only board member that receives compensation from a related organization (COPERA). A study is conducted and an independent consultant gives input to determine reasonable compensation for an employee in the Executive Director position. Once reasonable compensation is determined, the compensation committee and board of directors must grant their approval. Part VI, Section C, Line 18: The organization's Form 990 is available upon request. Part VI, Section C, Line 19: The organization does not make governing documents, conflict of interest policies, and financial statements available to the public.
Part VII	Part VII-Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Jennifer Paquette is a full time employee of COPERA. She devotes 100% of her time to COPERA as the Chief Investment Officer.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (11 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
PERA of Colorado
1301 Pennsylvania Street	Denver	CO	80203	846000472	Pension Fund	CO	115	N/A	NA	false
PERA Lee Branch Inc
8750 N Central Expwy Ste 800	Dallas	TX	75231	260339650	Title Holding	CO	501(c)(25)	N/A	NA	false
PERA Urban West Corporation
100 Pine St Ste 3200	San Francisco	CA	94111	364029358	Title Holding	DE	501(c)(25)	N/A	NA	false
PERA City Plaza Tampa Inc
8750 N Central Expwy Ste 800	Dallas	TX	75231	201837116	TITLE HOLDING	CO	501(c)(25)	N/A	NA	false
PERA Castlepark Inc
200 East Randolph Drive	Chicago	IL	60601	161641642	Title Holding	CO	501(c)(25)	N/A	NA	false
PERA 7825 Fay Ave Inc
100 Pine St Ste 3200	San Franscisco	CA	94111	204303602	Title Holding	DE	501(c)(25)	N/A	NA	false
PERA MontroseInc
200 East Randolph Drive	Chicago	IL	60601	204727501	TITLE HOLDING	CO	501(c)(25)	N/A	NA	false
CPL-G Inc
1301 Pennsylvania Street	Denver	CO	80203	900529760	Title Holding	CO	501(c)(2)	N/A	NA	false
Southaven Desoto Investment Inc
8750 N Central Expwy Ste 800	Dallas	TX	75231	473783757	TITLE HOLDING	CO	501(c)(25)	N/A	NA	false
DDC Investment Inc
8750 N Central Expwy Ste 800	Dallas	TX	75231	474415682	TITLE HOLDING	CO	501(c)(25)	N/A	NA	false
20 Cal Investment Inc
8750 N Central Expwy Ste 800	Dallas	TX	75231	475001013	TITLE HOLDING	CO	501(c)(25)	N/A	NA	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (true)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (true)	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
Public Employees Retirement Association of CO
C	$2,341,324	Sharing %
Public Employees Retirement Association of CO
R	$72,336,457	Sharing %