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FINANCIAL STATEMENTS AND TAX RETURN '\ '" LLNNIE J. GREGORY, P..tl. CERTIFIED PUBLIC ACCOUNTANT 2680 WEST LAKE ROAD PALM HARBOR, FLORIDA 34684 TELEPHONE (727) 785-3545 FAX (727) 785-6972 E-MAIL Ijgcpa@packet.net MEMBER AMERICAN rNSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FLORIDA rNSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS June 5, 2001 ty ~ " /-yI.;J. ~p j/- (~ ,I\-; ~y pJ ~rJ "~i) c ~,Jvl-)" 0- ~~, ~ ()/ ~,~~ ~ C, I ;l.L/~/1.oJ-.- ~' O../)(J L-Y'() '~,dO'\ b Iv 1 City of Clearwater P.O. Box 4748 Clearwater, FI 33758 r ;',! ') , /u;j Attention: Jay Ravins Re: Pickles Plus Too, Inc. lease agreement To Whom it May Concern: The owners of Pickles Plus Too, Inc. have asked me to correspond with you concerning their lease at the Harborview Center. According to page 2, paragraph B, they are required to report their annual sales volwne to you so that you may determine if there is any additional rent owed to the city. I have prepared fmancial statements and tax returns for Pickles Plus Too, Inc. since it's opening for business on April 27, 1998. I have enclosed the 12/31/2000 year end income tax return and a schedule which reflects gross sales, sales tax and net sales on a monthly basis from May 1, 2000 through April 30, 2001. The tax amount is the actual amount paid to the Florida Department of Revenue. c- c:.. 4 r f K cle-r- I:'i~ f1:feJ (jPJ I I Gross Tax Net May, 2000 $ 46,503.17 $1808.08 $ 44,695.09 June, 2000 51,058.03 1989.65 49,068.38 July, 2000 43,325.34 1697.25 41,628.09 August, 2000 41,490.46 1644.10 39,846.36 September, 2000 45,457.72 1803.56 43,654.16 October, 2000 51,176.44 2034.23 49,142.21 November, 2000 52,859.72 2102.13 50,757.59 December, 2000 37,543.46 1512.57 36,030.89 January, 2001 51,088.65 2076.12 49,012.53 February, 2001 55,471.44 2210.18 53,261.26 March, 2001 55,857.51 2138.13 53,719.38 April, 2001 46,312.34 1782.78 44,529.56 ---------- ---------- ------------ $578,144.28 $22798.78 $555,345.50 Since net sales were less than $575,000 for this period of time, no additional rent is due. If you should have any questions, do not hesitate to contact me. Respectfully submitted, Lannie J. Gregory, Certified Public Accountant ~u- " i I ~ Form 11205 u.s. Income Tax Return for an S Corporation . Do not IDe thla form unless the corporation has Umely tiled Form 2553 to elect to be III S corporaUon. . See sel*8le Instructions. 2000 and endln OMB No. 1~5-0130 Dlparlment 01 thl Treuury Internal Alvenul ServlCI 2000 For calendar ear 2000, or tax ear b A Elleotlve elatl 01 lleollon Use &1 an S corporation IRS label. OthM- PICKLES PLUS TOO, INC. wise, 320 CLEVELAND STREET 8/1 7 / 19 95 print CLEARWATER, FL 33755 E T or type. otal assetl (see page 11) 722110 $ F Check applicable boxes: (1) Initial return (2) Final return (3) 0 Change in address (4) 0 Amended return G Enter number of shareholders in the corporation at end or the tax year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ CauUon: Include on trade or business income and on lines la throu h 21. See a e 11 of the instructions for more information. 1 a Gross receipts or sales 5 6 0 , 444 b Less returns & allowances c Sa! ~ 1 c 5 6 0 , 44 4 2 Cost of goods sold (Schedule A, line 8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 276 , 848 3 Gross profit Subtract line 2 from line lc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 283 , 596 " Net gain Ooss) from Form 4797, Part II, line 18 (attach Form 4797) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 5 Other income (loss) (attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Totallncome OSS. Combine lines 3 throu h 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .~ 6 7 Compensation of officers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 s E 8 Salaries and wages (less employment credits) ............ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 E 9 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 ~ 10 Bad debts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 1 11 Rents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 2 12 Taxes and licenses .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 0, E N 13 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 o S U T 14 a Depreciation (if required, attach Form 4562). . . . . . . . . . . . . . . . . . . . . . . . . .. 14a 5 , 886 C ~ b Depreciation claimed on Schedule A and elsewhere on return. . . . . . . . . . . .. 14b T I F C Subtract One 14b from line 14a ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14C o ~ 15 Depletion (Do not deduct 011 and gas depletion.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 N S L 16 Advertising............................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 I M 17 Pension, profit-sharing, ele., plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 I T 18 Employee benefit programs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . . .. 11 A T 19 Other deductions (attach schedule).... .............................. .S.ee . Stat.ement.. ~... 19 I o 20 Total deductions. Add the amounts shown in the far right column for lines 7 through 19 . . . . . . . . . . . . . . . . . . .~ 20 N S ,20 C Empro,er Idlnllflcallan runb<< 59-3341310 1/01/1996 o Date Incorporateo B Business cooe no. (lOe pages 29-31) 26,972 3 I N C o M E 283,596 69,900 71,466 11,277 28,144 16,025 617 5,886 16,064 382 53,445 273,206 21 Ordin income loss from trade or business activities. Subtract line 20 from line 6 ... . . . . . . . . . . . . . . . . . . . . . 22 Tax: a Excess net passive income tax (all schedule~ . . . . . . . . . . . . . . . . . .. 22a b Tax from Schedule D (Form 112OS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22b c Add lines 22a & 22b (see page 15 of the inslrs for addl taxes) ......................................... 23 Payments: a 2000 estimated tax payments & amt applied from 1999 return .. 23a b Tax deposited with Form 7004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 23b c Credit for Federal tax paid on fuels (attach Form 4136) ........... . . . . . .. 23C P A d Add lines 23a through 23c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Y 24 Estimated tax penally. Check if Form 2220 is attached. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .~ 0 M E 25 Tax due. If the total of lines 22c and 24 is larger than line 23d, enter amount owed. N SeelotllllQe 4 of thdepository method of payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .~ T 5 26 Overpayment. If line 23d is larger than the total of lines 22c and 24, enter amount overpaid. . . . . . . . . . . . . . . . .~ 27 Enter amount of line 26 ou want: Credited to 2001 estimated tax ~ Refunded ~ T A X 10,390 A N o 23d 24 25 26 27 o Sign Here Undet penaltlu of pequry. I declare that I have Ilw,,,ned thll return. Incluoong accompanYing scheduiu and statements. and to the but of my knowledge and beilef. It IS tr~e. correct. and complete. Declarallon of preparer (other Ihan taxpayer) IS baseo on alllnformallon of which preparer has any knowledge, Firm'lname(or ~Lann~e J. Gregory, CPA, PA yours. If SIll-employed) 2680 Wes t Lake Road adc2'm.anoZIPCOde Palm Harbor FL 34684-3120 For Paperwork Reduction Act Notice, see the separate InstrucUons. Paid Preparer's Use Only ~ SIgnature of offICer Prepanr's ... SIgnature ,. I Date ~ Title Dale Check of 1011- Imployeo 0 34 0 - 4 4 - 8442 EIN 59-2844901 Preparer's SSN or PTIN Phone No, (727) 785-3545 "205 ' <FA SFOUSl '~/29.:: ..:~' " ~ '. II Form 11205(2000) INC. 59-3341310 " ',',', "\At Cost of Goods Sold see a 16 or the Instructions 1 Inventory at beginning or year .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Purchases.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Cost of labor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Additional section 263A costs (attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Other costs (attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Total. Add lines llhrough 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I Cost or goods sold. Subtract line 7 from line 6. Enter here and on page 1, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a Check all methods used for valuing closing Inventory: (I) 0 Cost as described in Regulations section 1.471-3 (ii) 0, Lower or cost or market as described In Regulations section 1.471-4 (iii) 0 Other (specify method used and attach explanation) ~ b Check if there was a writedown of wsubnormar goods as described in Regulations section 1.471-2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Check if the LIFO inventory method was adopted this tax year for any goods (if checked, attach Form 970). . . . . . . . . . . . . . . . . . . . . . . . . . . . d :~:~~~~n~~~:i ;,~:0~1;; .~s.e.d. f.~ .~i~.~ .~... ~~~ ~~~~~~~ .(~ ~~~~~~~ ~~ ~.~~~ . . . . . . . . . . . . . . . . ~I e Do the rules of section 263A (for property produced or acquired for resale) apply to the corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . r Was there any change in determining quantities. cost, or valuations between opening and closing inventory? . . . . . . . . . . . . . . . . . . . . If "Yes,. attach explanation. k~ulj.el Other Information 1 2 3 4 5 6 7 I :2 7 6 , 848' 276,848 276,848 1 Check method of accounting: (a) ~ Cash (b) 0 Accrual (c) 0 Other (specify) ~ 2 Refer to the list on pages 29 through 31 of the instructions and state the corporation's principal: (a) Business activity ~ RESTAURANT (b) Product or service ~ FOOD & BEVERAGES 3 Did the corporation at the end of the tax year own, directly or indirectly, SO% or more of the voting stock of a domestic corporation? (For rules of attribution, see section 267(c).) If "Yes," attach a schedule showing: (a) name. address, and employer identification number and (b) percentage owned. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, Was the corporation a member of a controlled group subject to the provisions of section 1561? . . . . . . . . . . .. . . . . . .. . . . .. . . . . . . . . . . . . 5 Check this box if the corporation has filed or is requi'ed to file Form 8264, Application for Registration of a Tax Shelter. . . . . . . . . . . . . . . ~ 0 6 Check this box if the corporation issued publicly offered debt instruments with original issue olSCount. . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ 0 If so, the corporation may have to file Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. 7 lithe corporation: (a) filed its election to be an S corporation after 1986. (b) was a C corporation before it elected to be an S corporation or the corporation acqui'ed an asset with a basis determined by reference to its basis (or the basis of any other property) in the hands of a C corporation, and (c) has net unrealized built-in gain (defined in section 1374(d)(1)) in excess of the net recognized built-in gain from prior years, enter the net unrealized built-in gain reduced by net recognized built-in gain from prior years (see page 17 of the instructions). . . . . . . . . . ~ $ I Check this box if the corporation had accumulated earnings and profits at the close of the tax year (see page 18 of the instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ 0 Note: If the corporation had assets or operated a business in a foreign country or U.S. possession, it may be required to attach Schedule N (Form 1120), Foreign Operations of U.S. Corporations, to this return. See Schedule N for details. SCbjdijliJ< Shareholders' Shares of Income, Credits, Deductions, etc. (a) Pro rata share items 1 Ordinary income (loss) from trade or business activities (page 1, line 21). . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Net income (loss) from rental real estate activities (attach Form 8825) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 a Gross income from other rental activiti~. . . . . . . . . . . . . . . .. 3a b Expenses from other rental activities. . . . . . . . . . . . . . . . . . .. 3b c Net income (loss) from other rental activities. Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . . . . . . . 4 Portfolio income (loss): a Interest income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Ordinary dividends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Royalty income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Net short-term capital gain (loss) (attach Schedule 0 (Form 112OS)). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e Net long-term capital gain (loss) (attach Schedule 0 (Form 112OS)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1) 28% rate gain (loss) ~ (1) Total for year ~ r Other portfolio income (loss) (attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Net section 1231 gain (loss) (other than due to casualty or theft) (attach Form 4797). ... . . .. ......... . 6 Other income (loss attach schedule ................,...............................,.... I N C o M E (b) Total Amount 10,390 L o S S KFA Page 2 Dyes Dyes ~D ~D DL No o No ":r- 11205 Farm"l120S(2000) PICKLES PLU..1 TOO INC. 59-3341310 ~ W '.',' ',;,';, ""\K:;n: Shareholders' Shares of Income Credits Deductions etc. conOnued a Pro rata share Items 7 Charitable contibutlons (attach schedule) ................... .See. . Statement. .2. . . SectIon 119 expense deducllon (attach Farm 4562) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I Deductions related to pcrlfollo income (loss) (Itemize) .................................... 10 Other deductions attach schedule) ................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 a InlBrest expense on investment debts. . .... . . . ... . .. . . . . . . . . .. ... . .. . . .. .. . .. . . . . . . .. . b (1) Investment Income Included on lines 4&, 4b, 4c, and 4f above. . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Investment ex enses included on line 9 above. . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 a Creditfar alcohol used es fuel (attach Form 6478) . . . . . . . . . . . .. . .. . . . . . . . . . . . . . . . . . . . . . . . b Low-income housing credit: (1) From partnerships to which section 42(j)(5) applies for property placed in service before 1990 . . (2) Other than on line 12b(1) for property placed In service before 1990 . . . . . . . . . . . . . . . . . . . . . . (3) From partnerships to which section 42(j)(5) applies for property placed in service after 1989. . . . (4) Other than on line 12b(3) for property placed in service after 1989. . . . . . . . . . . . . . . . . . . . . . . . c Qualified rehabilitation expenditures related to rental real estate activities (attach Form 3468) . . . . . . . . . . . . . . . . . . . . . . . . . ; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Credits (other than credits shown on lines 12b and 12c) related to rental real estate activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e Credits related to other rental activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Other credits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 a Depreciation adjustment on property placed in service alter 1986 ........................... b Adjusted gain or loss. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Depletion (other than oil and gas). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d (1) Gross income from oil, gas, or geothermal properties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Deductions allocable to oil, gas, or geothermal properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e Other adjustments and tax preference items (attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 a Name or foreign country or U.S. possession ~ b Gross income sourced at shareholder level. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Foreign gross income sourced at corporate level: (1) Passive.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Listed categories (attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) Generalllmilation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Deductions allocated and apportioned at shareholder level: (1) Interest expense: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Other ............................................................. . . . . . . . . . e Deductions allocated and apportioned at corporate level to foreign source income: (1) Passive.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Listed categories (attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) General limitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . r Total foreign taxes (check one): ~ 0 Paid 0 Acaued. . . . . . . . . . . . . . . . . . . . . . . . . . . . . g Reduction in taxes available for credit and oss income from all sources (attach schedule) . . . . . . . 16 Section 59(e)(2) expenditures: a Type ~ b Amount ~ 17 Tax-exempt interest income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Other tax-exempt income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Nondeductible expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Total property distributions (including cash) other than dividends reported on line 22 below. . . . . . . 21 Other items and amounts required to be reported separately to shareholders (attach schedule) 22 Total dividend distributions paid from accumulated earnings and profits ... . . . . . . . . . . . . . . . . . . . 23 Income (loss). (Required only if Schedule M-1 must be completed.) Combine lines 1 through 6 in column b. From the result, subtract the sum of lines 7 throu h 11a, 15f, and 16b .......... '. NY ~E VE T S ENE T ~ T R ~ P J A- R UNE, SOFT T EE MTRM EA-ES NXN T C S E DT e t DO UN CS C R E o I T S F o R E I Ii N T A- X E S o T H E R SFOU$l B 11129/00 Page 3 Total amount 325 12d 12e 13 148 14b 14c 14d(1) 14d(2) 14e 1,231 15b 158(1) 15e(2) 158(3) 15r 15g 16b 17 1. 19 20 259 10,065 Form 1120S (2000) 23 PICKLES PLU~ roo 'INC. Balsnce Sheets r Books Assets 1 Cash.. . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ~~~~;~~t~~t:~;@;~jmmt~iIf~@(~~jf@t~r 2a Trade notes and accounts receivable. . . . . . . . . . . . . b Less aDowanc:e fQr bad debts. . . . . . , . . . . . . . . . . . . : ~.':.'=..;;,;;,; ~~~';;';'.::::::::::::::::::: - 5 Tax~mptsecurities............... St..).... :~:~:~}tl:,t,~::~:::::::::::::::::/::::::::::::::,~:trt,:=:: ~ ~EI~~:;>::::<._ 10. Buildings and other depreciable assets. . . . . . . . . . . . b Less accumulat8d depreciation. . . . . . . . . . . . . . . . . . 11. Depletable assets. . . . . . . . ... ... . . . . . . . . .. . . . . b Less accumuldBd depletion. . . . . . . . . . . . . . . . . . . . 12 Land (net of any amortization) ....,............. 138 Intangible assets (amortizable only) . . . . . . . . . . . . . . b Less accumuldBd amortization.................. 14 Other assets (attach schedule) . . . . . . . . St. .4. . . . 15 Total assets. . _.. . . . . . . . . . .. . .... . .. . . . . . . . . . UablllUes and Shareholders' Equity 16 Accounts payable. . . . . . . . . . . . . . . , . . . . . . . . . . . . 17 Mortgages, noles, bonds payable in less than 1 year . 18 Other currentiabilities (attach schedule) St.. 5. . . . 19 Loans from stweholders ...................... 20 Mortgages, noles. bonds payable in 1 year or more. . 21 Other liabilities (attach schedule) ...... St. .6. . . . 22 Capital stock. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Additional paid-in capital . . . . . . . . . . . . . . . . . . . . . . 24 Retained earnings. . . . . . . . . . . . , . . . , . . . . . . . . . . . 25 Adjustments to shareholders' equity . . . . . . .'. . . . . . . 26 Less cost of treasury stock . . . . . . . . . . . . . . . . . . . . . 27 Total liabilities and shareholders' ui ........... 23 , 41 7 Reconciliation of Income (Loss) per Books With Income (Loss) per Return (You are not required to complete this schedule if the total assets on line 15. column (d), of Schedule L are less than $25,000.) 1 Net income (loss) per books. . . . . . . . . . , . . . . . . . . . . 9 , 806 5 Income recorded on books this year not 2 Income included on Schedule K, Jines 1 through 6, included on Schedule K, lines 1 through 6 not recorded on books this year (itemize): (itemize): a Tax-exempt interest $ " lSChedOleM411 3 Expenses recorded on books this year not included on Schedule K.lnes 1 through lla, 15t, and 16b (itemize): . Depreciation S b Travel and ente1ainment S See St 7 126 133 (1 Page 4 8,863 ~HMt~~i@Mtt~@r1f~tt~~@i~ti~~lj :~~~fj~jjj;j@i~~;~;~~mr~W~trirf:~~&;jj~;~ji~~~t~;~;~j~ .;~~M%;~~~l~~j~1~fr~;~~j~~~l~jl~i~~11~lf~~~~:~ - ...........................::::::::::::::::::;:::;:::;'::;:::::::::::::::':' :...;.:...:.:.:.:.::......:.::::;:;::::.::::.:::.:....::::::::::;:.::::.:.::::::: :................................. "':'.':':'::':':':':':':':':'.':':' :::::::i::::::i:i::::1::::i,::::::::ii::::i::::::::ili:i::::~ii:::::i:::::~::~::::, :1,::,:1:[::::11:1::.:,::1::':::::'::::1::':':,:::::::'1;:I::::':;::::I::I!'IIII: 900 3,627 20,000 5,391 1 1,000 3,667 1 1,000 20,000 2,304 ) 26,972 6 Deductions included on Schedule K, lines 1 through lla. 15f, and 16b, not charged against book income this year (itemize): a Depreciation S 4 Add lines 1 thr 2 5 9 7 Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . 0 h 3 . . . . . . . . . . . . . . . . . . . . . . . . . . 10 065 a Income (1oss)(Schedule K. lone 23~ L.lne 4 less line 7, 10 , 065 Analysis of Accumulated Adjusbnents Account, Other Adjustments Account, and Shareholders' Undistributed Taxable Income Previousl Taxed (see page 27 of the instructions) ISchedule M-21 1 Balance at beginning of tax year. . . . . . . . . . . . . . . . , . 2 Ordinary income from page 1, line 21, . . . . , . . . . . . . . 3 Other additions. . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . 4 Loss from page 1, Une 21 . . . , . . . . . , . . . . . . . . . . . . , 5 Other reductions.... See. .S.tatement..8. . 6 Combine lines 1 lt1rough 5 . . . . . . . . . . . . . . . . . . . . . . 7 Distributions ottv than dividend distributions . . . . . . . a Bal.ance al end 01 ".u year Sub~ract line 1 from line 8 ....... . ! (a) Accumulated adJustments account (b) Other adJustmonls account 10) Shareholders' und'strltluled taxablo Income preVIOUSly taxed -7,502 10,390 584 2,304 2,304 .. ., -:. ~ 6 Form 4562 1 "t" d (I Deprecla Ion an Amortization '(Including Information on Listed Property) OMB No. 1545-0172 " 2000 Department 01 the Treu\rY Internal Revenue ServICe II Name(s) shown on ret"" ~ See se arate InstrucUons. ~ Attach this form to ow retwn. Attachment Sequence No. 67 .....lIfylng I'AIIIllNr 59-3341310 PICKLES PLUS TOO, INC. Buslne.. or activity to whICh thl. form r.latlS Form 1120S V,P8ttI/ SecUon To Ex ense Certain Tangible Pro SecUon 179 Note: If you have any '1lsteo property.' complete Part V before you complete Part I. 1 Maximum dollar limitation. If an enterprise zone business, see page 2 of the instructions. . . . . . . . . . . . . . . . . . . . . . . . 1 $ 2 0 , 0 0 0 2 Total cost of section 179 properly placed in service. See page 2 of the Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Threshold cost of section 179 property before reduction in limitation. . .. .. . .. . . . , . . . . . . .. .. . . . . . . . . . . . .. . .. . 3 $ 200 , 000 4 Reduction in limitation. Subtractune 3 from One 2. Ir zero or less, enter -0- ... . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . 4 5 Dollar limitation for tax year. Subtract line 4 from line 1.lf zero or less, enter -0-. If married filing separately, see pa e 2 of the Instructions .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 tal Description of property (II) Cost (business use only) fe) Electeo cost 7 Usted property. Enter amount from line 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Total elected cost of section 179 properly. Add amounts in column (c), lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 9 Tentative deduction. Enter the smaller of line 5 or line 8 ................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Carryover of disallowed deduction from 1999. See page 3 of the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions). .. . .. 11 12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11.. . . . . . . . . . . . . . . . . . . . . . . . 12 13 Carryover of disallowed deduction to 2001. Add lines 9 and 10, less line 12 .............~ 13 Note: Do not use Part II or Part III below for rlSted properly (automobiles. certain other vehicles, cellular telephones, certain computers, or property used for entertainment, recreation, or amusement). Instead, use Part V for listed properly. [Pad;Ud MACRS DepreclaUon for Assets Placed In Service Only During Yo.. 2000 Tax V.. (Do not include listed property.) SecUon A - General Asset Account E1ecUon 14 If you are making the election under section 168(i)(4) to S10Up any assets placed In service during the tax year into one or more general asset accounts. check this box. See page 3 of the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ~ 0 SecUon B - General OepreclaUon System (GOS (See pa e 3 of the Instructions.) (II) Month and fe) Basis for oepneiation (d) R (a) year placeo in (buSiness/Investment use ec~ery Convenllon (I) Methoo (II) Depreciation oeouctlon . ServlCI only - see InstructIons) perio" 15a b 9,167 5 HY 200DB 1,833 d e r 9 Nonresidential real property SecUon C - A1ternaUve DepreclaUon :iystem ): ( ee page 5 0 the Ins uc ons.) 16a Class life S L b 12-year 12 yrs S L c 4O-vear 40 yrs MM S L I Partin I Other Decreciatlon (Do not include listed property.) (See page 5 of the instructions.) 17 GDS and ADS deductions for assets placed in service in tax years beginning before 2000 . . . . . . . . . . . . . . . . . . . . . 17 4,053 11 Property subject to section 168(f)(1) election. . . ... .., . . .. . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 19 ACRS and other depreciation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 IPartlVJ SUmmary (See page 6 of the instructions.) 20 Listed property. Enter amount from line 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Total. Add deductions from line 12, lines 15 and 16 in column (g), and lines 17ltvough 20. Enter here and on the 5,886 appropriate lines of your return. Partnerships and S corporations - see instructions .. . . . . . . . . . . . . . . . . . . . . . . . . 21 22 For assets shown above and placed in service during the current year, enter the portion I 22 I ,"'..'.' of the basis attributable to section 263A costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , , , : S (ADS S MM MM MM MM f S L S L S L S L S L . tr ti h Residential rental property -<FA For Paperwork ReducUon Act NoUce, see page 9 or the InstrucUons. 'J=-:'~'S~ .: 2"3 :: Form 4562 12CCC -.. ~. IIJ Type of proprty (II., Vlhicles IrS') (II) Date plaCid in lervicl fI:) BulIn...1 ImInlmen' USI percentage Cd) Ca.tor other llasls (I) RlCovery perloo flit Me'hool Convention ,..) OeprlClatlon deducllon No tI) Electeo section 179 cas' 24 Prop used more than 50% In a uallfled business use See a e 6 of the instructions.): 25 Pro used 50% or less in a uaJlfied business use (See pa e 6 of the instructions.): 26 Add amounts in column (h). Enter the total here and on line 20, page 1 .................................... 26 27 Add amounts in column . Enter the total here and on Dne 7, a e 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SecUon B - Informauan on Use or Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner; or related person. . Sec C if If you proVIded vehicles to your employees, first answer questions in tion to see you meet an exception to completing this section for those vehicles. 28 Total business/investment miles driven during the IIJ (II) (1:) Cd) (e) (I) year (do not include commuting miles-see page 1 Vehicle t Vehicle 2 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6 of the instructions) ............................... 29 Total commuting miles driven during the year. . . . . . . . . . . 30 Total other personal (noncommuting) miles driven . . . . . . . 31 TOlal miles !rIVen oU".ng 'he year. Aoo lines 28 through 30. . . . . . . . 32 Was the vehicle available for personal use during Yes No Yes No Yes No Yes No Yes No Yes No off-duty hours? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Was the vehicle used primarily by a more than 5% owner or related person? ~ ~ . . ~ . ~ ~ ~ ~ . . . . . . ~ . . ~ . ~ ~ . . . ~ .~ . . ~ 34 Is another vehicle available for Dersonal use? . . . . . . . . . . SecUon C - Questions for Employers Who Provide Vehicle Who PrOVide Vehicles for Use by Answer these questions to determine if yciu meet an exception to completing Section B for vehicles used by employees who are not more than 5% owners or related persons. See page 8 of the instructions. Yes No 35 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees? . . . . . . . . . . 36 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See page 8 of the instructions for vehicles used by corporate officers. directors, or 1 % or more owners.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Do you provide more than five vehicles to your employees, obtain information tom your employees aboutlhe use of the vehicles, and retain the information received? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Do you meet the requirements concerning qualified automobile demonstration use? See page 8 of the instructions. . . . . . . . . . . . . . . . . . . . Note: If your answer to 35, 36, 37, 38 or 39 is "Yes," do not complete Section B for the covwed vehicles. [ Part VI J Amortization DesC"Ptl~~ of costs (II) fe) Cd) Ce) (I) Oall amcrtlZatlon AmcnlZallle Cooe AmortiZalion AmortIZation Degons amount section period or percentage lor thIS year 40 Amortization of costs that beains during your 2000 tax year (See page 8 of the instructions.): 41 Amortization of costs that began before 2000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I 41 800 42 Total. Add amounts in column en. See page 9 of the instructions for where to reoort. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I 42 800 Form 4562 (2OCC ClFOUS7A ,0/26iOO Statement 1 Fonn 1120S, Line 19 Other Deductions Arno r t i z at ion ............................................... $ Au to and Truck Expense ..................................... Bank Charges ............................................... Credi t Card Expens e ........................................ Insurance .................................................. Jani torial ................................................. Laundry and Cleaning ....................................... Legal and Prof es s ional ..................................... Meals and Entertainment Expense ............................ Miscellaneous .............................................. Office Expense ............................................. Pas t age .................................................... Pr in t ing ................................................... Supplies ................................................... Telephone .................................................. Tr a ve 1 ..................................................... Uni forms ................................................... Utilities .................................................. Total $ Statement 2 Fonn 11205, Schedule K, Line 7 Charitable Contributions Cash Contributions - 50% limitation ......... ............... $ Total $ Statement 3 Fonn 1120S, Schedule L, Line 6 Other Current Assets Beginning Advances to Employees ...........................$ Notes Receivable ................................ Total $ 205 $ 1,496 1,701 $ Statement 4 Form 1120S, Schedule L, Line 14 Other Assets Beginning Security Deposits ............................... $ 121 $ Total$ 121 $ 800 1,099 677 4,458 3,197 1,027 1,081 3,479 127 1,607 3,020 109 1,670 5,738 2,362 411 3,395 19,188 53,445 325 325 Ending o o o Statement 5 Form 11208, Schedule L, LIne 18 Other Current LlabDltJes Beginning Payroll Taxes .................................. $ Sales Tax ...................................... Total $ 2,263 $ 1,364 3,627 $ Ending 2,154 1,513 3,667 Statement 6 Form 112OS, Schedule L, Line 21 Other Liabilities Beginning Ending Rounding Rounding ....................................... $ Total $ o $ 1 1 $ 1 o 1 ..... ...... ...... ............... ... ..... Statement 7 Form 1120S, Schedule M-1, Line 3 Expenses On Books Not On Schedule K P ena 1 tie s .................................................. $ Total $ 133 133 Statement 8 Form 1120S, Schedule M-2, Line 5 Other Reductions Contributions .............................................. $ 325 126 133 584 Disallowed Meals and Entertainment ......................... Penalties .................................................. Total $ ,~ .. 12131100,:::::",;",,: .... ~~:I::~.:i..i.i:i::li:,!!!ii:!lilili!!,!:.:i:!::::I:ii:.ill!,I:,li:i! .--q. ............ ................q............,...,.., ... No. Description Date Acquired Date Sold Cost/ Basis Cur Prior Bus. 179 179 Pet. Bonus Bonus Prior Dec. Bal. Depr. Basis Reductn Salvage Value Depr. Basis Prior Depr. Method Life Rate Current Depr. form 112DS Amort hat i on 5 Start Up Costs Total Amortization 4/01/98 4,000 4,000 -0-0 o o o 4,000 4,000 1,400 S/L 1,400 5 800 800 furniture and fixtures 7 furniture & fixtures 2/01/99 Total Furniture and Fixtures 659 659 -0-0 o o o 659 659 132 2000B HY 132 5 .32000 211 211 Machinery and Equipment 1 Equipment 1/01/98 2 Cash Register 4/20/98 ] Televlllonl 5/27/98 4 Equipment 7/17/98 6 Equipment 1/01/99 8 Equipment 4/15/99 9 Equipment 10/04/99 10 Equipment 1115100 Total Machinery and Equipment Total Depreciation 248 248 129 20008 HY 5 .19200 48 502 502 261 20008 HY 5 .19200 96 728 379 20008 HY 5 .19200 140 481 481 250 20008 HY 5 .19200 92 10,000 10,000 2,000 20008 HY 5 .32000 3,200 598 598 120 2000B HY 5 .32000 191 234 234 47 20008 HY 5 .32000 75 9,167 9,167 20008 HY 5 .20000 1 ,833 21,958 -0-0 0 0 0 21,958 3,186 5,675 22,617 -0-0 0 0 0 22,617 3,318 5,886 -- -- 4,000 0 0 0 0 0 4,000 1,400 800 22,617 0 0 0 0 0 22,617 3,318 5,886 -- -- Grand Total Amortization Grand Total Depreciation