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Attorneys at Law
Paul J. cambria, Jr. u.• James T. Scime Hetbert L Greenman Mkhael Schiavone Laraine Kelley William M. Feigenbaum Joseph J. Gumkowski Richard P. Weisbeck. Jr. Mark L. Stulmaker Barry Nelson Covert Christopher S. Mattingly Robert L Boreanaz Thomas M. Mercure John A. Collins George E. Riedel. Jr.' Michael P. Stuermer ' Jeffrey F. Reina Cherie L Peterson Joseph J. Manna William P. Moore Sharon M. Heim Pa ul J. Cieslik Gregory P. Krull Michael S. Oeal • Jonathan W . Brown :. Philip Scaffidi Robert E. Ziske Thomas C Burnham Patrick J. Mackey s Matthew B. Morey Melissa A. cavagnaro Andrew 0. Miller ' Timothy P. Murphy ' Elizabeth A. Holmes Max Humann 1' Katherine A. Gillette Lynn M. Bochenek Joseph L. Guza Kathryn G. o· Angelo Adam M. Lynch Emily H. O'Reilly Richard A. Maltese, Jr.
OF COUNSEL Patrick C. O'Reilly
SPECIAL COUNSEL James W. Kirkpatrick Dents A. Scinta Richard 0 . Furlong Scott M. Schwartz Diane M. Perri Roberts
LICENSED WORKERS' COMPENSATION REPRESENTATIVE Keith T. Williams Patricia N. Lyman
•
1 Also admitted ir' District of Cohxnbia , Also admitted ;, . Florida ~ Also admitted in (alifornia • Also admitted in Ohio s Also admitted in Illinois • Also admitted in Pcnnsytvania ' Also admitted in Maryland
• ~· . L • • • Lipsitz Green Scirne CambriaLLP
42 Delaware Avenue, Suite 120, Buffalo, New York 14202-3924 P 716 849 1333 F 716 855 1580 (Not for Service) www.lglaw.com
May 12, 2014
VIA US. POSTAL SERVICE MAIL, EXPRESS OVERNIGHT Office of the Secretary Federal Communications Commission 445 12th Street, SW Washington, DC 20554
Attn: Caitlin Vogus
RE: Off Beat Productions, Inc.
Dear Ms. Vogus:
Case Identifier CGB- CC-1334 CG Docket No. 06-181
Rteelved & Inspected
MAY 1 6 2014
FCC Mail Room
Pursuant to your most recent correspondence dated April 16, 2014 and the desire for my client's Petition to receive further consideration for a closed captioning exemption, please accept the enclosed documents as a supplement to the previous submission.
1. Exhibit A- Name of the programming for which an exemption is requested and nature and cost of the closed captions for the programming.
2. Exhibit B- Financial Resources
Off Beat Productions produces programming that it provides to stations which air their programming. More specifically, Off Beat Productions produces a show airing under the name, "Off Beat Cinema" on WBBZ-TV in Buffalo, NY on Saturday night from midnight until 2:00 am. Their productions were previously aired on WKBW-TV in downtown Buffalo until 2012 before moving to WBBZ-TV, as well as unaffiliated stations.
Attached as Exhibit C is a signed declaration from John DiSciullo, co-owner of Off Beat Productions, which verifies the accuracy of the information set forth herein.
------ - -----
B UFF ALO AM H ERST CHEEKTOWAGA LOS ANGELES IT H ACA
•
• • -• . ! • • (?
Lipsitz Green Scime CambriaUP
Please feel free to contact the undersigned with any questions.
BNC/rmg Enclosures
BUFFALO AMHERST
Very truly yours,
CHEEKTOWAGA LOS ANGELES I THACA
• •
Exhibit A
.............. ____________________________ , ____ ~~-
• • • ... •• • • •
NAME OF PROGRAMMING:
OFF BEAT CINEMA
"Off Beat Cinema" is a two hour hosted movie show, airing at Midnight on WBBZ-TV Buffalo; WGBT-TV
Rochester; WJKP-TV Corning; and the Retro Television Network.
NATURE AND COST OF THE CLOSED CAPTIONS
The nature of the closed captioning for "Off Beat Cinema" would have to be encoded on a digital
platform.
Once the program is recorded and edited for time - that digital file would then need to be "captioned"
through an outsourced company that would take delivery of that digital file over an FTP internet site.
The company would electronically transcribe the program, creating the captions, and encode that into
another digital file ( mpeg2 ), which would then be delivered back to Off Beat Productions over an FTP
internet site.
Off Beat Productions would then deliver those captioned mpeg2 files to television stations airing the
program.
Off Beat Productions investigated what companies are in business to provide these services based on
professional standards.
Price quotes from two companies follow, along with an estimate of the annual cost to caption the
program.
•
• • John Disciullo
From: Sent: To: Subject:
Hi, John -
• . \ John Disciullo <[email protected]> Friday, January 17, 2014 7:32 PM 'John Disciullo' Captioning Quote (VIT AC)
It was good to get caught up with you this afternoon.
• • •
As promised, please find listed below VITAC's discounted rate to provide Offline CC prep + digital encoding services for your series.
Cost per 120:00 episode
• Roll-up style CC preparation @ $230 I program hour x 2 hours = $460 • Encoding to MPEG2@ $50 I program hour x 2 hours= $100 • TOT AL = $560
VIT AC has a secure FTP site to which you can post your content, and our expert Client Sales & Services group serves as your main point of contact for all day-to-day communication, coordination and fulfillment [email protected] or 724-514-4077.
Please call or write back if you have any questions or need additional information.
Have a great weekend - Darryn
Darryn deary Senior Vice President of Sales VITAC A Merrill Communications Company
captioning. Done. Right.
101 Hillpointe Drive Canonsburg, PA 15317 Office: 724-514-4081 Cell: 412-997-0131 www.vitac.com
VITAC on YouTube
A VITAC" This message is intended only for the use of tile Addressee and may contain information that is PRIVILEGED and CONFIDENTIAL. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohi/Jited. If you have received this communication in error, please erase all copies of the message and its a ttachments and not ify us immediately.
1
•
• • John Disciullo
From: Sent: To: Subject:
-----Original Message--
• , I - ._. •
John Disciullo <[email protected]> Thursday, January 16, 2014 7:58 PM 'John Disciullo' Caption Quote "Off Beat Cinema"
From: Brenda Nowicki [mailto:[email protected]] Sent: Wednesday, January 15, 2014 5:32 PM
To: John Disciullo; Mike Lyons (Caption City) Subject: RE : Caption Quote "Off Beat Cinema"
Hello John,
• • •
I am including Mike Lyons with Caption City on this email. Caption City is our preferred partner producing the MPEG2
file you will need. Mike can assist you with rates and turnaround time.
Mike, please let me know if you need anything from our end.
Thank you, Brenda Nowicki VP, Sales Caption Colorado 800.775.7838
-----Original Message-----From: John Disciullo [mailto:[email protected]] Sent: Wednesday, January 15, 2014 2:42 PM
To: Brenda Nowicki Cc: John Irwin; Randy Holyfield; 'John Disciullo' Subject: RE: Caption Quote "Off Beat Cinema"
Hello Brenda, John, and Randy I
If you could quote me the following price on this project-
OFF BEAT CINEMA Two hour movie show
Delivered via FTP as an MPEG to Caption Colorado
Caption Colorado would then create the captioning For the two hour hosted movie show.
Encode that captioning, and return a digital file via FTP That we would take here in Buffalo and use on-air And send to
our affiliates.
1
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• • • •• • • • • We can not do "real time" captioning for this show based On the multiple stations and various airtimes it runs.
Thanks! John Di Sciullo Executive Producer, Off Beat Cinema
2
• • • •
Confidential caption City Bid Proposal for John Di Sciullo January 15, 2014
•
This Proposal assumes that the client will provide MPEG2 media for your upcoming two hour "Off Beat Cinema" production. Upon receipt, caption City proposes to transcribe, caption and encode the captioning to the MPEG2 video file.
Roll-up captioning style will be used to create a broadcast-ready, fully FCC compliant, verbatim captioned video. The format and specifications of the MPEG2 video will not be altered in any way (except for the inclusion of the caption/data track) during its creation.
The cost for this service (all-inclusive except for shipping, if required): $660.00
We also can offer a realtime/offline hybrid where the original transcript is created by a realtime captioner (steno-captioner) and that transcript is brought into our software suite and formatted and encoded to the MPEG2 video as outlined above. This hybrid file will be edited but will contain paraphrasing and would not be verbatim captions. Timing will be adjusted to eliminate timing latency common to reattime captioning. Turnaround time for either method is approximately 10 business days.
The cost for this service (all-inclusive except for shipping, if required): $400.00
If you have any questions regarding this bid proposal, please don't hesitate to contact me directly.
Mike Lyons President, Caption City
Prices will remain in effect for the remainder of 2014
• •
• • 1 · ••
ESTIMATES OF ANNUAL COST OF CLOSED CAPTIONING
• • •
The cost to close caption "Off Beat Cinema," Is over and above the cost to produce, record, edit, and
distribute the proaram -which is currently covered bv advertising support, with very little remaining.
One full season of "Off Beat Cinema" consists of 26 episodes (airing first run, then a repeat) - to
account for a 52 week year schedule.
Company 1: VITAC - $560 per episode.
26 episodes x $560 = $14,560 per year.
Company 2: Caption City - $660 per episode
26 episodes x $660 = $17,160 per year.
These additional costs to caption the program as presented here, in addition to the most basic of
production costs already in place, would place an undue financial burden on the company to continue
production.
•
Exhibit B
• • • • • • • •
FINANCIAL RESOURCES
Statements of all income and expenses - as well as complete New York State and Federal Tax Returns -
for calendar years 2013 and 2012 are provided here, as requested.
•
• •
TO: FROM: DATE: RE:
• • • •
Esther Gulyas I Chris Fabian - E.G. Tax John Di Sciullo, Executive Producer "Off Beat Cinema" January 2, 2013 K-1 Information & Off Beat Financials 2012
Enclosed is information for the completion of the K-1 tax form for Off Beat Productions. Please process the 1099 forms for the partners in this project.
If there are questions, please call me at 716-929-9084 or my cell, 989-8866. Note these are new numbers since ioining WBBZ-TV
•
We will need (2) K-1 forms processed, one for myself, and one for James Gillan. We are partners in the project. For James, it will help speed things up if you give his K-1 directly to his accountant that handles his work. James is a partner and Creative Services Director for Paragon Advertising of Buffalo.
Here is Mr. Gillan's accountant:
Berti, Spechler, Sarmiento, McKay & Co. 1933 Cliff Drive Suite 26 Santa Barbara, CA 93109 (805) 963 - 0571 phone (805) 966 - 6241 fax Contact: Gordon McKay
The enclosed materials simplistically show the Gross Revenue and expenses for Off Beat Productions, Inc. for calendar year 2012. Checkbook & statements are on file.
Off Beat Productions, Inc. is owned and operated by James Gillan and John Di Sciullo and is the company responsible for the production of the television program "Off Beat Cinema."
*financial notes on profit and loss will follow. BUT FIRST ... here is the information for the 1099 forms, which I believe are due JANUARY311
•
• • • • • • •
OFF BEAT PRODUCTIONS, INC. 2012 FINANCIALS. PAGE 2: Note the cast members and outside contractors, this Is the amount of money received:
ED DOBOSIEWICZ: 170 WOODWARD AVE. BUFFALO, N.Y. 14214 SS# 075-52-0696
CONSTANCE MCEWEN CALDWELL(checkJ 31 Cheltenham Drive Buffalo, N.Y. 14216 Ss# 056-56-9674
ANTHONY BILLONI 26 STANDISH ROAD BUFFALO, N.Y. 14216 SS# 121 -42-1807
LANORA ZIOBROWSKI 210- 61 ST. NIAGARA FALLS, N.Y. 14304 SS# 082-56-2963
SARAH KOLBERG P.O. Box905 Buffalo, N.Y. 14205 Ss# 076-70-2557
JOHN DI SCIULLO 5260 ROGERS ROAD B-1 HAMBURG, N.Y. 14075 SS# 208-52-2963
JAMES GILLAN 242 LINCOLN PKWY BUFFALO, N.Y. 14216 Ss # 121-52-2740
JOEL BARONE 66 CLEVELAND DRIVE TONAWANDA, NY 14223 Ss# 110-58-6339
RICH LEE 2926 LINWOOD A VE. NIAGARA FALLS, N.Y. 14305 SS# 082-6241-07
NATHAN G. BENSON 65 W. HAZELTINE AV. KENMORE, N.Y. 14217 SS# 113-72·2034
LARRY KENSINGER ?? ADDRESS ADDRESS SS I BUSINESS
$350 (cast player)
$380 (cast player)
$350 (cast player)
$220 (administrative help)
$100 (production assistant)
$2,956.61 (partner disbursement) (paid back for $1,700 In shipping -600 for loan -
100 for loan - 660 for postage -~total )
$1,360 (partner disbursement)
$600 (freelance videoarapher)
$250 (freelance videographer)
$1,969 (freelance editor) ( 725 for digital box ) (19 for web photos)
( $287 noted below)
• •
• •· • ••
Off Beat Productions, Inc. 2012 Financials oage 3:
EXPENSES- $12,925.89
List of expenses are on worksheets In chronological order
INCOME- $12,164.65
List of Income clients are on worksheets In chronological order
INCOME-
ALL PAYOUTS & EXPENSES
NET LOSS FOR 2012
John DI Sciullo
$12,164.65
$12.925.89
$ (761 .24)
•
Executive Partner, Off Beat Productions, Inc. prepared 1/18/13
• • •
• • • • • • • •
OFFBEAT PRODUCTIONS, INC. 2012 FINANCIALS PAGE 3:
EXPENSES: 1/6 COPY STORE $130.50 ( printing flyers )
1/13 URBAN FAMILY PRACTICE $15.00 (for asprin and antacid for crew)
1/29 PARAGON ADVERTISING $360.00 ( dinner re-imbursement )
2/1 PARAGON ADVERTISING $4.06 ( dinner re-imbursement)
2/1 LEE MICHEL $200 (photographer for pictures)
2/25 LARRY KENSINGER $50 ( videographer )
3/23 ADELLE MCCARTHY $20 ( videographer )
4/5 NYS BROADCASTERS $90 ( for award submission )
419 NYS BROADCASTERS $30 ( for award submission )
4/13 COPY STORE $130 ( printing flyers)
4127 LARRY KENSINGER $75 ( videographer )
5/4 U.S. POSTAL SERVICE $22.70 ( shipping)
5/9 U.S. POSTAL SERVICE $22.70 ( shipping)
5/14 U.S. POSTAL SERVICE $22.70 (shipping )
5/17 LARRY KENSINGER $87.00 ( videographer )
5/17 1+1 INTERNET $41.94 ( for website domain )
5/21 HARRY ROSETANNI $125 ( videographer )
5/28 SHIRLEY GREENBERG $100 ( for photo use )
5/28 LARRY KENSINGER $75 ( videographer )
5/28 NICK STUTZMAN $100 ( Internet writing )
6/29 WKBW FOR SHIPPING $2,000 ( past due for shipping )
9/10 FIRST NIAGARA FEES $37.28 (new bank)
10/2 1-2-3 DELIVERY $19 ( for delivery in Buffalo )
11/28 MARKET ARCADE BUFFALO $300 ( to rent Theater for event )
12/20 FAST SIGNS $49.65 ( for promotional banner )
12/24 COPY STORE $282.75 ( printing flyers )
TOTAL EXPENSES 2012 $12,925.89 (all expenses, plus cast. crew. a.sslstants)
Revenue generated follows on the remaining pages.
• • ., • • • •
Off Beat Cinema financials 2012 page 4:
Advertising for "Off Beat Cinema" comes from key television advertising clients which Include: MIGHTY TACO RESTAURANTS (billed direct monthly) THE TERRAPIN STATION NOVEL TY STORE ( billed direct monthly ) REV SHARE & MEDIA POTAMUS ( 800# as direct response advertising in all cities, we get paid based on response ) MISC. SALES OF T-SHIRTS AND DVD'S POSTER ART (poster store) GIFTS or INVESTMENT FROM OTHER SPONSORS, PARTNERS.
REVENUES GENERATED PER MONTH, NOTED BY DEPOSITS IN CHECKBOOK
JANUARY 1/6 MIGHTY TACO $750 1 /13 MEDIAPOTOMUS $54 1/21 MEDIAPOTOMUS $36 1/21 MEDIA POTOMUS $125
FEBRUARY 2/ 17 TERRAPIN STATION $200 2/ 17 MEDIAPOTOMUS $35 2/17 MIGHTY TACO $500 2/17 SLEEP MEDICINE CENTER $340
MARCH
APRIL 4/4 4/4 414 4/19 4/27
MAY 519 519 519 5/21
JUNE 6/22 6/22 6122 6/29
JULY 7/6
MIGHTY TACO TERRAPIN STATION REV SHARE MEDIAPOTOMUS JOHN DISCIULLO LOAN
PA YP AL DEPOSITS PA YP AL DEPOSITS TERRAPIN ST A TION MIGHTY TACO
POSTER ART TERRAPIN STATION SLEEP MEDICINE CENTER MIGHTY TACO
REV SHARE
AUGUST
$500 $200 $35 $35 $100
$20.99 $75.00 $400 $1,000
$500 $185 $340 $500
$211.50
812 MIGHTY TACO $500 8/2 TERRAPIN STATION $200
SEPTEMBER 9/ 13 REV SHARE $54 9/ 15 POSTER ART $405
• •
• •• •
Off Beat Financials for 2012 page 5:
OCTOBER I 0/2 MIGHTY TACO $500 I 0/2 TERRAPIN STATION $200 10/20 TERRAPIN STATION $200 10/26 MlGHTY TACO $500
NOVEMBER
DECEMBER 12/1 MIGHTY TACO 12/1 PAY PAL 12/6 PAYPAL 12/13 REV SHARE 12/13 TERRAPIN STATION 12/20 MIGHTY TACO 12/20 POSTER ART
PLUS OPENING BANK BALANCE JANUARY 1. 2012
$500 $250 $50 $375 $30 $750 $368
$670.16
•
TOTAL INCOME FOR OFF BEAT PRODUCTIONS. INC.2012 $12.164.65
TOTAL EXPENSES OFF BEAT PRODUCTIONS. INC.2012 $12.925.89
COMPANY LOSS 2012 ($ 761.24)
• • • •
• • • • • • • OMB No. 1545-0130
Form 1120S U.S. Income Tax Return for an S Corporation
• Do not file this fonn unless the corporation has filed or is 2012 ~ Clftllo Treasury attaching Fonn 2553 to elect to be an S corporation. Internal~ SetWlll • lnfonnation about Form 1120S and its se rate instructions is at www.lrs. ov/fonn1120s.
For calendar year 2012 or tax year beginning , 2012, ending , 20
A Selection effective date Use Name Number, street, room/suite no. City/town, state, & ZIP oode D Employer identification no.
04/25/1997 IRS OFF BEAT P RODUCTIONS INC 16- 1546143 - - ------- label. B Business activity oode Other-
number (see instructions) wise, 5260 RODGERS RD Bl
512100 prlnt or HAMBURG NY 14075 --~Cliedt-,..,,il'""sm.cue--~~--1 type. c M-3
E Date incorporated
04/25/1997
F Total assets (see instructions)
$ 0 G Is the corporation electing to be an S corporation beginning with this tax year? No If "Yes," attach Form 2553 if not already filed
tt Check if: (1) 0 Final return (2) 0 Name change (3) 18] Address change Amended retum (5) 0 s eledioll leminalion"' re-.ocation
Enter the m.mber of shareholders who were shareholders during any part of the tax year ...... ............. . .............. • 2
Caution. lndude only ltade or business income and expenses on lines 1 a throuah 21. See the instructions for more information.
1 a Gross receipts or sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. . . . . . . . .. . 1a 12 , 1 6 5 • 1
b Returns and allowances . . . . . • . . . . . . . . . . . . . . . . . . • . . . . . . . . . . . . . . . . . . . . . . . . . 1b '-----'-------~
c Balance. Subtract line 1b from line 1a ...... . ............... . .............................................. 1--1c--+ ____ 1_2..;..,, _1_6_5_. _
2 Cost of goods sold (attadl Form 1125-A) ............................... . .............. . ................... 1--2--+- ------3 Gross profit. SUbtract line 2 from line 1c ................... . ............................ .................... 1--3--+ _ _ __ 1_2..;..,, _1_6_5_. _
4 Net gain (loss) from Form 4797, line 17 (attadl Form 4797) ........... . ••... . •.. . ...... . ..... . ............ ·i--'--+-- -----5 Other incxime (loss) (see instructions-attach statement) .......... •.............. .. ..... . ......... .. ......•. ,__s _ ______ _ 8 Total Income (loss). Add lines 3 through 5 ... .. ............. . . . ................ .. ................... • 8 12 , 165 .
~ 7 Compensation of officers ......... .. ......... . ....... .. .. .. ........... .. .... . ....... .. . ... ... . ............. ~7---t-------
8 Salaries and wages (less employment aedits) .. . ..... . . .... ......... . .................. .. .. . ............... ,__8__. _ _ ____ _
~ 9 Repairs and maintenanoe . . . . . . . .. . . . . . . . . . . . . . .. . .. . . . . . . . . . . . .. . . . .. . . . . . . . . . .. . . . . .. . . . . . . . . . . . . . . . . . .. . 9
~ 10 Bad debts ................................................................ . ....................... .. ... . .. ~1-0-r--------~ 11 Rents ..................... . ................................................ . ..... ... ......... .. .. ... ..... 11 300 . 0 1----+-- -----Q 12 Taxes and licenses .......... . .......•............................................ .......... . ...... . ....... 1--1_2 _______ _
·_~c ~: Interest .. . ................................. . ................ . ...... . ................. . .... .. ............. 1--~-:--------Depredatioo not dalmed on Form 112S-A or elsewhere on return (attach Form 4562) .......... . ............ '1----+-------l 15 Depletion (Do not deduct oil and gn depletion.) ............ . .... . ........................................ ..._1_s _______ _
16 Advertising ............................... . . .... ................ . ............. ... ............... . ........ ..._1_6 _ _____ 5_0_._
§ 17 Penslon, profit-sharing, etc., plans ............ . ... . ........... . ............... .... ............... .. ....... i--1_7 _______ _
tf 18 Employee benefit programs .................... .. ................ . ............... . ......................... ..,_1_8-+--------~ 19 Other deductions (attadl statement) ...................................................................... ..._1
20
_9 _ ____ 8
8
.._,
1
_1
5
_6
1
_5
5
_·. -
20 Total deductions. Add lines 7 through 19 ............ . .......... . ..... . .... . ........... . ..... . ......... •
21 Ordinary buslneu Income (loss). SUbtract line 20 from line 6 . . .. .. .. . .. .. . .. . . .. .. . .. .. . . . .. . . . . . . .. .. .. 21 3 , 6 5 0 •
22a Excess net passive inccrne or LIFO recapture tax (see instructions) . . . . . . . . . . 22a 1;v a \:'I.,
b Tax from Schedule D (Form 11205) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22b "!... • .. :
~ c Add lines 22a and 22b (see instructions for additional taxes) .... .. .......................••...••.......•..•. 22c ~ 23a 2012 estimated tax payments and 2011 Ollefl)ayment aedited to 2012 .. .. .. .. 23a 1-i-~~,,,.-+--------i b Tax deposited with Form 7004 .............................................. 23b ~ }~ ~ c Credit for federal tax paid on fuels (attach Form 4136) ......... .. ............ . 23c ,,!..~~ : d Add l ines 23a through 23c . .......................................... . ............. . ............ . .. .. ..... ._23d ________ _
{!. 24 Estimated tax penalty (see Instructions). Check if Form 2220 is attached .... . .. .. .....•••......... • 0 .__24 _ ______ _
25 Amount~. If line 23d is smaller than the total of ~nes 22c and 24, enter amount owed . . . . . . . . . . . . . . . . . . 25 ~_, ______ _ 28 Overpayment If line 23d is latger than the total of lines 22c and 24, enter amount overpaid .•.•...•.......... ~28_, ______ _
X1 Enter amount of line 26 Credited to 2013 estimated tax • I Refunded II> X1
Sign Here
Paid
Preparer
UseOnly
~ penaltles ot ~. I ded8l9 th81 I h8"9 examined lhis rerum, Including 8CXIOl1l>llnylno ~and lllat_,., lltld 10 the best Clf my knowledge lltld belier,
M It WU.. almld. and ~. Oed8rlltion Clf l'Al*9I' (ache< "'8rl t:upllyef) Is btlsed ai .. lnfonTllllon ot which preptnr has #:!'/ knowledge.
~ I ~ PRE s ID ENT l"ll:'"MV'lp .. liiiepeii"I· l>Qm.:a:tt1ow11;;:;;iibelowi;;;;recum;um-;;;a; _,--,I , Signature of offioer Date , Title <-n.lrudicns)? -IXJ Yes n Nol
PrinVType preparer's name I Preparer's signature I Date I Chedt LJifl PTIN CHRI S TOPHER FABIAN 02/21 /2 0 1 3 ~ P00779859
Flrm'sname • ESTHER GULYAS TAX SERVICE INC Firm's EINll> 16- 1474140
Firm's address ... 2475 NIAGARA FALLS BLVD
AMHERST NY 14228-Phone no. 716-632- 7886
BCA For Paperwortl Reduction Act Notice, see separate Instructions. US1 120S1 Form 1120$ (2012)
•
• • • • • • • • Fonn 11205(2012) OFF BEAT PRODUCTIONS INC 16-15461 43 Page2 ... , ... ,!J'.:mr!.m:• Other lnfonnation (see instructions) Yes No
1 Ched< accounting method: a ~ Cash b LJ Acaual c Other (specify) .... - ,.,,.
2 See the instructions and enter the: a Business activity .,.. FILM PRODUCTION b Product or service • PRODUCT
3 At any time during the tax year, was any shareholder of the corporation a disregarded entity, a trust, an estate, or a
nominee or similar person? ··· ·················· ··· ··-··- ·································· ·· ········ ··· ······················ x .. At the encl of the tax year, did the corporation:
a Own directly 20% or more, or own, directly or indirectly, 50% or more of the total stock issued and outstanding of any
foreign or domestic corporation? For rules of constructive ownership, see instructions. If "Yes," complete (i) through (v) I
below ··· ·· ············· ·· ········· ···· ·· ·· ·· ··· ··· ······· ······ ······························ ···· ········· ····· ··· ····· ···· x (ii) Employer Identification (Iii) Country of (Iv) Percentage of (v) If Percentage in (iv) is 1 OO°A., Enter the
(I) Name of Corporation Number {if any) Incorporation Stock~ Date (if any) a Qualified Subchapter S
Subsidiary Election Was Made 0 . 000
0 .00 0
0.000
0 .000
b Own directly an Interest of 20% or more, or own, directly or indirectly, an Interest of 50°k or more in the profit, loss, or ,'r ';::$ (""" .. ' 1- '
capital in any foreign or domestic partnership (induding an entity treated as a partnership) or in the beneficial interest of a . trust? For rules of constructive ownership, see instructions. If ''Yes," complete (i) throuah {v) below .................... ... ...... x
(I) Name of Entity (ii) Employer Identification (iii) Type (iv) Country of (v) Maximum Percentage C>.Nned in Nl.l'Tlber {if any) of Entity Oraanization Profit, Loss, or Capital
0 . 0 0 0
0 . 0 0 0 0 . 000
0 . 0 0 0
5 • At. the end of the tax year, did the oorporation have any outstanding shares of restricted stock? ········ ········ ····· ··· ··· ····· x If "Yes." ClOfT1)1ete ~nes (i) and (ii) below. u:~ - -·
" ~ (I) Total shares of restricted stock .......... ............... ...... ;
' (II) Total shares of norwestrided stock ... .. .... ... ...... ..... .... . ~~..r 'Ill " b At the encl of the tax year, did the oorporation have any outstanding stock options, warrants, or similar instruments? . ..... . . .. . ... x
If "Yes," <X>f'T1)1ete lines (i) and {ii) beloYI. ... .,.., ...
rio-f ~'-".ft.,. ~ ~
li~ (I) Total shares of stock outstanding at the encl of the tax year .... '>•.) •• ~ .
Total shares of stock outstanding if all instruments were executed f•" ~ . i. !.ff
(II) .... .!"'•·.:;; 1· .. r-L ~.:
6 Has this corporation filed, or Is it required to file, Form 8918, Material Advisor Disclosure Statement, to provide
infomiation on any repol1able transaction? .... ........... ..... ..... ..... .... ... ............. ....... ... ... .. .... .... ...... .. .. x 7 Ched< this box if the corporation issued publidy offered debt instruments with original issue discount ··· ····· ······ · .... D r,. y; tr'lll"
;. JI ·' r If checked, the corporation may have to file Fonn 8281, lnfonnation Return for Publicly Offered Original Issue Discount . .-1;. ~ •··ttJ:
Instruments. jS. ~. :la {r· l ... ~-
8 If the corporation: (a) was a C corporation before it elected to be an S corporation or the corporation acquired an ' :i ,. . ..rt~ =rt
asset with a basis determined by reference to the basis of the asset (or the basis of any other property) in ~ ... r!f " ,. 'f' ~1\-l 1
the hands of a C corporation and (b) has net unrealized built-in gain in excess of the net recognized built-in gain .' r. .. - '"' from prior years, enter the net unrealized built-in gain reduced by net recognized built-in gain from prior years (see ~ - i11 .
. ~ ; ~ .... j. •
instructions) .... $ ... ~;;~ ·········· ····· ··· ··· ··· ···· ····· ··· ········· ""L '."" 9 Enter the aa::um.ilated eamirigs and profits of the corporation at the encl of the tax year. $ • , ,,.
1 ,.111
10 Does the corporation satisfy both of the following conditions? • · ... ~ . . .,..!~
a The corporation's total receipts (see instructions) for the tax year were less than $250,000 II ;:. ~-- . .... .. .. .. .. .... . ........................ , .. . ,_ b The corporation's total assets at the encl of the tax year were less than $250,000 ·······························-········ ······ · x
If "Yes," the COfPOl'8fion is not required to complete Schedules Land M-1 . It .. ~ ,. _1,-_ .•
11 During the tax year, c:fid the corporation have any non-shareholder debt that was canoeled, was fo<given, or had the terms modified so as to reduce the principal amount of the debt? ························ ······ ·· ····· ···· ·· ····· ·· ·· ·· ····· ·· x If ''Yes," enter the amount of principal reduction $ ' .
!..-• - ----"" 12 During the tax year. was a qualified subdlapter S subsidiary election terminated or revoked? If ''Yes," see instructions .. . ... ..... x 13 a Did the corporatiOn make any payments in 2012 that would require it to file Fonn{s) 1099? .......... .. .. ... .... ... ... .. ..... .. .. x
b If ''Yes," did the corporation file or will it file required Forms 1099? ···· ··· ····· ············· ·· ··· ·· ·· ········· ·· ··· ··· ··· ··· ··· ·· x SCA US1120S2 Form 11205 (2012)
• • • • !• • • •
us 1120$ Page 3, Line 12A - Charitable Contributions 2011
Name: OFF BEAT PRODUCTI ONS INC EIN: 16- 1546143 Type Amount
1 Cash contributions - 50"/o ......... .. . . ....... . ............ . . . ... . . .............. . .... . .... . ...... . .... . .. . ... . ... . ...... . 100. 1------- -2 Cash contributions - 30"/o ..... . ...... . .. . .... . . . . . . .... . ... .. .. ....... . .... . .... . .... . .... . .. .. .. .. ..... . . .. ..... . ... . .. .
1-----"------3 Noncash contributions - 50% ... . ... . .... . . . . . ... . . . . . . . . .. . .. .. .. ... .. ... . ........ . .... . ... .. ...... . ......... .. ... . . ... .
1--------4 Noncash contributions - 30"/o .. . ......... . ....... . .... . .. . ........ . .... ... .. .. • .. . ...... . ...... .. ....... .. .... . .. . .. .... .
t---------5 Capital gain property to a 50"/o organization - 30% ... . . .. . . . .. . . . .. ... ..... . ..... . ... . . . . . . . . .... .. . ... . ..... ..... ... .... ·1--------6 Capital gain property - 20% . ... . .. .... . ..... . ......... . ... • . ... . ..... .. . ... . ..... .. ... . . • .... . . . .. .. ..... . . . • . .. . • . . .. .. ·1--------7 Contributions - 100°/o .. ..... . .. ......... . ............. . ......... . .......... . ... . . .. .... .. .. .. ... ... .. . . .. .. . .. . . ...... .
© 2011 CCH Smell Firm SeMoes. 1111 rights resetved. US112SA1
•
• • • • • • • OMB No. 1545-0130
Form 11205 U.S. Income Tax Return for an S Corporation
• Do not file this fonn unless the corporation has filed or is 2012 0epar1men1a1110 Treasury attaching Fonn 2553 to elect to be an S corporation. 1n1ema1 Revenue SeMoe •Information about Fonn 1120S and Its se rate instructions is at www.irs. v/fonn1120s.
For calendar ye.ar 2012 or tax year beginning , 2012, ending , 20
A S election effective date Use Name Number, street, room/suite no. City/town, state, & ZIP code D Employer identification no.
04/25/1 997 IRS OFF BEAT PRODUCTIONS INC 16- 1546143
B Business activity code label. E Date incorporated Other-
number (see instructions) wise, 5260 RODGERS RD Bl 04/25/1997
512100 print or HAMBURG NY 14075- F Total assets (see Instructions) type.
c ~.:~·11 $ 0
G If ''Yes,• attach Form 2553 if not already filed Is the corporation electing to be an S corporation beginning ....;th this tax year? LJ Yes ~ No
H Ched< it (1) 0 Final return (2) D Name change (3) ~ Address change (4) D Amended return (5) 0 s eledion tennindon or revoc8lion
I Enter the mmber of shareholders who were shareholders during any part of the tax year ...... . ....... ... ................. • 2
Caution. lndude only trade or business inoome and expenses on lines 1 a through 21. See the instructions for more infonnation.
1 a Gross receipts or sales . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a 1 2, 16 5.
b Returns and allowances ........ .... .... ....... . ...... ........... .. . ...... ,__1_b_._ ______ --i
c Balance. Subtract line 1b from line 1a ... ....... . ... ............. ...... .................. ... ............... 1--1_c 4-___ 1_2..:..,_1_6_5_._
2 Cost of goods sold (attach Form 1125-A) .............. .. ....... ............ .......... .... .. ...... ......... t--2--t--------3 Gross profit. Subtract line 2 from line 1c ... ...... .................... . ................... . .................. 1--3---t ____ 1_2_,_1_6_S_._
4 Net gain (loss) from Form 4797, line 17 (attach Form 4797) ........ . ............... . ... . .................. ·1--'---t-------
5 Other income (loss) (see instructions-attach statement) ...... .. . ..... .. .. ............... . .. .. ..... . ........ t--5---t-------6 Total Income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 6 12 , 165 .
7 Compensation of oflioers ............... .. .. .... .......... . .. .. .. ................. . ...... ......... ......... 1--7---t-------
8 Salaries and wages (less employment credits) .... ......... . ....... ......... ............. ........... .. . ..... 1--8---t--- ----~ 'ti "" 9 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 ~ 10 Bad debts ................... .... ..................................... .. .................................. 1--1-04--------
.E 11 Rents . . . • • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . • . . . . . . . . • . . . . . . . . . . . . . . . . • 11 300 . ~ 12 Taxes and licenses . ... ............. ...................... .. ........................... . .. • .. .............. 1--1-2-+--------
j ~! =atl~~t·~~i~·~~~~· ~~~;~·~~~~~~~;~~-(~~~~·~~i: :::: :: ::::::::::::::::::~~:~:~~~~~~~~~~~~~~ ! 15 Depletion (Do not deduct oil and gas depletion.) .... . ... ... ..... .. . . ........ ........ ....... . ..... ......... t--15---r-------
16 Advertising ..... ............ ....... .. ...... ... . ... .. .. ....... .............. ..... .. .. ... . ........ ......... l--'1& _______ s_o_. _ § 17 Pension, profit-sharing,, etc., plans ...... ...... ... ... .. .. ........ .. . ........ ...................... ......... t---17 _______ _
~ 18 Employee benefit programs ............•..... ........ ........... ... .. ... . ..... .••..••••..... ... . ....... •..• t---18_,... ______ _ a 19 Other deductions (attach statement) ...... ........ . . ............................ .... ..................... ·1--19 _____ 0_, _1_6_5_. -
20 Total deductions. Add lines 7 ttrough 19 ... ........ ......... .. ... ....... ... ..... .......... ...... ...... • 1--20 _____ 0_, _s_1_s_. _
21 Ordinary business Income (loss). Subtract line 20 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 3 , 6 5 0 •
22a Excess net passive income or LIFO recapture tax (see instructions) ........ .. 22a ~, ~·;"'llJ b Tax from Schedule D (Form 11205) . . ...................... .. ......... . .... .. 22b ir ~·.,
f c Add lines 22a and 22b (see instructions for additional taxes) . . . . . . . . . . • . . . . . . . . • . . . • • . . . . • . . . . . . . . • . . • • . • . . . 22c I 23a 2012 estimated tax payments and 2011 overpayment credited to 2012 . . . . . . . . 23a 1-::~"""f,-=-.:r:-+--------~ ~ .~ l. b Tax deposited \loflh Form 7004 ....................................... . ...•.. 23b 1 1 i!'
~ c Creditforfederaltaxpaidonfuels(attac:hForm4136) .................. .. .... 23c :,.l•;. • d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23d ~ 24 Estimated tax penalty (see instructions). Check if Form 2220 is attached .. .. .. ...... .. . .....•... .. • 0 1--24---t-------
25 Amount owed. If line 23d is smaller than the total of lines 22c and 24, enter amount owed ... .... ....•...... t---25---t-------26 Overpayment. If line 23d is larger than the total of lines 22c and 24, enter amount overpaid ...... ............ 1--26 _______ _
'Z1 Enter amount of ~ne 26 Credited to 2013 estimated tax • I Refunded • 'Z1 UM* penalties d l*PY. I dedlr"8 lhet I llMI UMmad this rell.m. ~ ~ 8Ch8cUas 8l>d u--. 8l>d 10 the best of "'f knowledge 8l>d belief.
Sign ii 1s true. corr.a. 8l>d ~- Demnlllon of preperer (other INr1 lalCpllyef) 1s beNd on .. Wcrma11on of Wlk:h PNl*'9f" has 91ry lcnowledge.
Here ~ I ~ PRESIDENT l":~'C'!"l;;_="•nRr._,:,.=:=:ssbelow~.,:1:,15~.-m==,.,m,.,:----,I
, Signature of officer Date , Title <-inslruclions}? l5Q Yes n Nol Print/Type preparef's name I Preparer's signature I Date I Check lJifl PTIN
Pa~ CHRISTOPHER FABIAN 02/21 /2013 ~ P00779859
Preparer Firm'sname • ESTHER GULYAS TAX SERVICE INC Firm's EI~ 1 6- 1474140
UseOnly Finn's address • 2475 NIAGARA FALLS BLVD Phoneno.
AMHERST NY 14228- 716-632-7886
BCA For Paperwor1t Reduction Act Notice, see separate Instructions. us1120S1 Form 11208(2012)
•
• • • • • • • • Form 11205 (2012) OFF BE AT P RODUCTIONS INC 1 6- 1546143 Page 2 L..~~I;,:e IHr~:• Other lnfonnation (see instructions) Yes No
1 Check accounting method: a ~ Gash b LJ Accrual c Other (specify) • ~ ,.,
2 See the instructiOns and enter the:
a Business activity • FILM PRODUCTION b Product or service • PRODUCT
3 At any time during the tax year, was any shareholder of the corporation a disregarded entity, a trust, an estate, or a
nominee or similar person? ··· ·· ·· · · ·· · ·· ·· ·· ·· -·· · ··· ···· ··· ···· ·· ···· ··· ···· ··· ······ ·· ·· ·· · ·· · ···· · ·· · · · · · ·· · ·· . ....... . .. x .. At the end of the tax year, did the corporation:
a Own directly 20'% or more, or OIM'I, directly or indirectly, 50% or more of the total stock issued and outstanding of any I'
foreign or domestic ex>rporation? For rules of constructive ownership. see instructions. If 'Yes," ~le (i) through (v)
below ··· ···· ··· ················· ·· ·· ····· ··· ···· ···· ·················· ··· ··· ·· ··· ·· -················ ·· ····· ····· ··· ·- .. .. . x (II) Employer Identification (ill) Country of (iv) Percentage of (Y) If Percentage in (iv) is 100%, Enter the
(i) Name of Corporation N~r(ifany) lnoorporation StockOM'led Date (if any) a Qualified Subchapter S
Subsidiary Election Was Made 0.000 0.000 0.000 0.000
b CNln directly an interest of 20% or more, or own, directly or indirectly, an interest of SO°A. or more in the profit, loss, or ... !' - ,....-~ t;
capital in any foreign or domestic partnership (induding an entity treated as a partnership) or in the beneficial interest of a l . trust? For rules of construdive ownership, see instructions. If 'Yes," 0001>lete (i) throuah (Y) belOIN .............. ............... x
(I) Name of Entity (ii) Employer Identification (ill) Type frv) Country of (v) Maxinun Percentage OMled in
Ni.mbef (if any) of Entity Organization Profit, Loss, or Capital
0.000 0.000 0.000 0.000
5 a At the end of the tax year, did the corporation have any outstanding shares of restrided stock? ..... ......... .................. x If ''Yes," complete lines (i) and (ii) below. ·•"".: ...
c : jr; (i) Total shares of restricted stock .................... .. ..... • 'f i ,._ I ~ ~
(II) Total shares of notWeStriCted stock ················ ······· • . ..
't.ri' J' - : b At. the end of the tax year, did the corporation have any outstanding stock options, warrants, or similar instnments? .............. x
If "Yes," C001)lete lines (i) and (ii) below. •fr b -r ,..!-
~ - Ii i; (I) Total shares of stock outstanding at the end of the tax year • p '~· (II) Total shares of stock outstanding if all instnments were executed • ~.~.:: ( .. J·
6 Has this corporation filed, or is it required to file, Form 8918, Material Advisor Disdosure Statement, to provide information on any reportable transaction? ................. ..... ...... ... ... .. ....... ......... .................... ........... x
7 Check this box if the corporation issued publidy offered debt lnstn.ments with original issue dlsex>unt • D • • ui ..
~·il~ ........ .. ..... ~ l,;1' If checked, the corporation may have to file Fonn 8281, lnfomlation Return for Publicly Offered Original Issue Oisoount I.JI"' f~ .... b_. .. "' i - . ... lnstN1T1ents. ' . r •
,r1~~ '~ ' !.l 8 If the c:oiporation: (a) was a C corporation before it elected to be an S corporation or the corporation acquired an ~·I~ ...+ ~
asset with a basis determined by reference to the basis of the asset (or the basis of any other property) in I r+ ~ Ii· -· l , , ' t.
the hands of a C corporation and (b) has net unrealized built-in gain In excess of the net recognized built-in gain I~·> .;. ... . .. 1-
& -'" Tr I" from prior years, enter the net urnalized built-in gain reduced by net reex>gnized buift.-in gain from prior years (see
!'" '"" ": ... .-,
instructions) • $ .,... .. • ':'.:!' ··· ······················· ··················· . ..... r
9 Enter the accumulated earnings and profits of the corporation at the end of the tax year, $ .. . r.-
~ i~ ~t 1r· 10 Does the corporation satisfy both of the following conditions? " •,:.i .. ,11~ " ... ( a The ex>rporation's total receipts (see instructions) for the tax year were less than $250,000 ~- .. ~~· t,' ······ ········ ·· ·· ········· ··· ····-··· * .J\.._w
b The corporation's total assets at the end of the tax year were less than $250,000 ············· ··· ······· ·· ········· ···· ········· x If 'Yes," the a>rporation is not required to complete Schedules Land M-1 . ~l~~ /l~.i:
11 During the tax year, did the corporation have any non-shareholder debt that was canceled, was forgiven, or had the
tenns modified so as to reduoe the principal amount of the debt? ··························· ··· ······· ······ ·················· x If 'Yes," enter the amount of principal reduction $ ~J.-- ... J
12 During the tax year, was a qualified subc:hapter S subsidiary election temlinated or revoked? If 'Yes," see instructions ........... x 13 a Did the CX>rporation make any payments in 2012 that would require it to file Form(s) 1099? ··· ·· ···· ··· ·························· x
b If 'Yes," did the corporation file or will it file required Forms 1099? ···························· ·· ··· ····························· x US1120S2 Form 1120$ (2012)
• • • • • • • • Form 11205(2012) OFF BEAT PRODUCTIONS INC 16-1546143 Page3
... .,.. 1u.re11ir·-- ~- Shareholders' Pro Rata Share Items Total amount
1 Ordinary business inoome (loss) (page 1, line 21 ) ........... ....... ................................ . ·i---1-+--____ 3_,_6_5_0_._
2 Net rental real estate income (loss) (attach Form 8825) .............. 1 ••••••••••••••••••••••••••••••• ·1---2---1--------
3 a Other gross rental income (loss) ........... . .... . ....... .... .......... 11-3a----<l1---------l b Expenses from other rental activities (attach statement) .. ... .... ... . . l...._3_b_.l'----------l c Other net rental income (loss). Subtract line 3b from line 3a ... • ............................... . ...... 1--3_c_1---------
~-g 4 Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . . . . . • . . . . . . . . . . . . . . . . . . . . . . . 4
_ 5 Dividends: a Ordinary dividends .................... .. ........... .I.· · · · · .1
. · · · · · · · · · .. · · · · · · · · · · · · · ·1--Sa--+---------~ b Qualified dividends .... ....... ................... . ... .__S_b_._ _______ -1
8 6 Royalties ..... . ........................ ....... ...... .. .. ........................... . ..... .. ... . ..... ·1---6-1---------.5 7 Net short-term capital gain (loss) (attach Schedule D (Form 11205)) ........ • . .....•. . ............ . .. ·1---7-1---------
8 a Net tong-term capital gain (loss) (attach Schedule D (Form 11205)) . ~f .. ... ( ......................... 1--Sa--1--------b Collectibles (28%) gain (loss) ........................................ __ sb-+---------1 c Unrecaptured section 1250 gain (attach statement) .................. I 8c I
'------'---------! 9 Net section 1231 gain (loss) (attach Form 4797) . ........................... ......... ....... ; · ....... ·1---9---1--------
10 Other income (loss)(see instructions) ...... .... Type • 10
~ 11 Section 179deduction (attach Form4562) .... ••....•............... .............. .... ........... ... 1--1_1__, _______ _
~ ~
t u
12a Charitable contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a !-----+---------b Investment interest expense ....•.......................................•......... . ............ •.... _1_2b_+---------c Section 59(e)(2) expenditures (1) Type• (2) Amount .,.. 1-1;.::12c(~:2'+-) ______ _
d Other deductions (see instructions) ......... ... Type .,.. 12d
13a Low-income housing credit (section 42(j)(5)) .......................................................... i--1_3a _______ _
b Low-income housing credit (other) ... .. .......... ....................... .... .. .... .. .. ........ .. .. . . i--1_3b-+-------c Qualified rehabilitation expenditures (rental real estate) (attach Form 3468) ........................... 1--1_3c__,1---------
d Other rental real estate credits (see instructions) Type .,.. i--1_3d_+---------e Other rental credits (see instructions) ...•...... Type .,.. i--1_3e_+---------f Aloohol and oellulosic biofuel fuels oredit (attach Form 6478) .... ............ .... .. .... .............. . . _1_3f_+---------g Other credits (see instructions) ...•.•...• . .... . Type .,.. 13g
14a Name of country or U.S. possession .,.. _.,,. "::
b Gross income from all sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b !-----+---------c Gross inoome sourced at shareholder level . . . . • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14c 1---+---------
F oreign gross income sourced at oorporate level
d Passive category .................................................................................... _ 1_4d---11---------e General category ... .. .............................. ....... .... ..... .......................... .. .. . .. _1_4e_._ ______ _
f Other (attach statement) .............................. ....... .... . ............................... . .. .._1_4_f-i--------,... ....
,.·r. ~ Deductions allocated and apportioned at shareholder level
g Interest expense ..................... ..... . .. .. .. ....................... ........ ............. ., ..... _ 1_4g,._1---------h Other ............ ... .. ..... ..... ... .. ... ...... .... . .. . . ...... .. .. .. . . . .......... ..... .. . .. ..... ..... 14h 1----1---------
0ed ucti ons allocated and apportioned at corporate level to foreign souroe income .";;L • -I Passive category .............••...••..•... ...... .. ......................................••.•......•. t--1_41-+------J General category ........••..•.•............•............••.....•. . •••.. . .•.....•...••...• •. ......... t--14j~t-------
k Other (attach statement) ....... ..... .......................... .•.... ................................ i--1_4k.,,..-+--------Other infonnation · ., I ..
I Total foreign taxes (check one): .,.. 0 Paid 0 Accrued ........................•............... t--1_41-+------m Reduction in taxes available for credit (attach statement) ....•..•............ ........... ...•.......... .......,1,..,4m_,,...'""'-=.,.---------n Other foreign tax information (attach statement) · ?',; • :!. ~~::~.,.,.,-.. 1 ~ 1 ~ •. ".. .. •
15a Post-1986 depredation adjustment .......... . ........................ •............................. 1--1_5a---1--------b Adjusted gain or loss ..... ..... ......... . .... . .... . .. . .. .... . .... . ... .. ... .. . ...................... . 1--1_5b_1---------c Depletion (other than oil and gas) ................. ....... .. ..... . • . ... • .. ... . ... . ......•.... •. ...... _1_5c_1--------d Oil, gas, and geothermal properties. gross income .. .. .... . ........ ..................... ......... ... _ 1_5d_1---------e Oil, gas. and geothermal properties. deductions ................................ . ..........•.....•.. _ 1_5e__,,__ ____ __ _ f Other AMT items (attach statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15f
fi 16: ==:~rest=.::::::::::: :::::::: ::::::: : :::: :: :::::::::: :::::::::::::::::: :::::::::::: :1-~-=-l---------~1 c Nondeductible expenses . . . . .. . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . .. . . . .. . . . . . . . . .. . . . . . . . . . • . . . .. . . 16c £ d Distributions (attacti statement if required) (see instructions) .......................................... _ 1_6d_1------4""",_3_1_7_._ '" e Repayment of loans from shareholders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . . . . . . . . . . . . . • • . . 16e
US1120S3 Form 11;,t;U~(2012)
•
• • • • Form 11205 (2012) OFF BEAT PRODUCTIONS INC
I' IT:Jtll 11 '"' Shareholders' Pro Rata Share Items (continued)
• • • • 16-1546143
Total amount
Page4
17a Investment income ............ . ........ . ......... . .... . ......... .. .... .. ..................... . ...... 1-1_7-'a-+---------b Investment expenses ........................ .. ................... . ... .... ............... . ........... ._1:...:.7b-=-~-------c Dividend distributions paid from aCOJmulated earnings and profits
d Other items and amounts (attach statement)
... . .... .. . . . ... . ... .. .. ... ........ ·1-_11_c_1----.~-~---,-,,--
,c co ~~ 18 Income/loss rec;onclllatlon. Combine the amount on lines 1 through 10 in the far right column.
o:c:; From the result, subtract the sum of the amounts on lines 11 thmunh 12d and 141 . . . . . . . . . . . . . . . . . . . . 18 3, 6 50 . ~,., ....... r1 II Bai.nee Sheets per Books Beginning of tax year End of tax year
Assets (a) (b) (c) (di
1 Cash . .. . .. . .. . . . . . .... . .. . . ........ . .. . -· 211 Trade notes and ac:c:ounts receivable ..... .. ·1--------b Less allowance for bad debts .. ......... ... . ·i,;< _____ ...,....,....,.......q.... _______ ....,,,_ ______ ,,.....,..'1--------
3 Inventories .................................. "\I o(,lo·"· ....... ·. t: ~ ~ r .,_ •• l" ••
obi. . ,,.. ...
4 U.S. government igations . . . . . . . . . . . . . . . . ,-·. ,.,. 6 Tax-exempt sea.uffies (see instructions) . . .... · · ·. ; ~ ir:.,. ! ;_ • '
6 Other current assets (attach statement) . ..... 1'.~ .; "-=. ~, · ,;~ : ; , ~- , 1--------~
7 Loans to shareholders ....•..•••• · · · · · · · · · · · .. -~~ , ~ _ \ ,! . '· L : -'. 8 Mortgage and real estate loans . . . • . . . . . . . . . . ~ .• ~ ; • • ... ..
~-' . .... .... 9 Other investments (attach statement) ..... ... · "· •
10a Buildings and other depreciable assets ..... ·1---------' fY t ... v- -- 1'".
b Less accum~ated depreciation .... . ......... ..,_( _ _ _____ 1......,. ______ __.,_ ______ -4---.,..-----
11a Depletable assets ... . . . . . . . . . . . . . . . . . . . . . . . . . • • - r:-.-::: - : • • rrr 1----------'·~ ..... "!' "'-" -;:: ,. - ~ . •' b Less accumulated depletion ........ .. ....... ·-..,.<- -----"+------ ---l-'---...,---,---.,.-.,--.,,!-+-------
12 Land (net of any amortization) .. . ............ :-J .. Ki; 7 ":.,' ' • • . !' ~ r •. -· _ • ., .,. .... - -'.\--<· ~....,.. _______ _
13a Intangible assets (amortizable only) ......... ·1---------< =~..;_"·:.~""''l't 1---------- 1 '; ~·-''"f~t '.."·1
b Less acx:umulated amortization ....... . ...... ..,_<--....,,.......,.---.,...--:+------~P..........,..-.,....,..,,.._,..,.--,----,:+-------14 Other assets (attach statement) .............. ~ "'-i.''"-o~ ,.-:. · '" . ' ·~ t p q.i tH ..,.- '
-...., :,,}~~,., ~·- c-~'- ~ ... •,... r-r•" s.l1
2i" _ 1---------15 Total assets ..........•...••..•......... ... ·i:~:;-:;...~-:::·"""":::.·.:....,:::-=.·;:.-..:.· ,..:"'"~J::+--.,.,..,,-:----:----1""' .,;.t..:::· .,...:;· ..::~;=....!..' ~::::..,,::""'--7--=-;.J:~,.....~,...,.,,:-::-:-:-:::--=~
Lt.bllltles•ndShantholdera'Equlty ,;,!!"'..-: • ·-r~·:f , -,.r· ~~f~'"" I"'• ' • • •ri.· , .. :: '-?~.i'?.~r::Fr,t.:r~~ 16 Acx:ountspayable .... . ...................... . ;.- . .,~'- .:l'"~~~~r··oieo, - .rrt· :;:-., r·f·,. 9 -~-!-~-./
• !< - ~ ,.. iJ • ~ i1---------~ • . ·• ·i -.r ·«- "' l l----------17 Mcf1gllgM..-.ban01~1n'-'*>1~ .... •,<:tf:.-Rnl r'4 _t\: , · .., l~··: ''" ·. ~ .f ..- -:. 1lii ~ <. , . L i _" 1----------18 Other current liabilities (attach statement) .. .. 11;,;.~~ ;Y-"',.wf. -.,...-·t :" . r ..- ,,,.,. • .,.+ . .,...~...,.;. ........
t .• ~- ,._• .:- : . ,, 'tt,fl , 'T ~ i • ~ , ii ,P f,i\ ' -"- ;.:1------ ---19 loans from shareholders · · · · · ... . ... •. ·• · · · · "-)ift-1<l1" ~l'kf ~'t· 1J'.C• O)l~ • ~U'I ji ~~j,,ltai'c!"J!;'l ~
.,. ·· .. ~ .. i• .~·"f l ,. II: .M ..., ·~t-.;tts' ,.1----------20 Mor1Qloel.ncles. bondll~ln 1 )'M<OI' more ~.~ ..,-f.&-.'"V't .......... ~ ,..M ,, . ,, lo. lot ~• it--1 .i: ;.;'.iiJ.-'i::!)
•.• •• . "'~ ~~~ •• -Ii .• ; .,.ti ., ~ J ' Ii _::<. ~"1 &;:ii· r;.,>1---------21 Other liabilities (attach statement) . ... ..... . .. '''--.i1'JV ;~~ l;• !" ~fl' . I '1"' q,;!ir- ~~:f,~'J>:f;;.-< ·:
,; ,... :11 :< •. ~ h .. ·· -~ · jl.: i!'- -.,.+l..j, .... 'J.l , __ !' .1---------22 Capital stock ................. ... ... ... ... .. . P._,'; -,f'r..':'E.. Al<_.~· • •• "'.· {;;rn "';'I e-'.~.r"T ~·· ""f" ir .,..-i; 7.'.'o· ~o ., - ;.111 • '1 ·" So or.?" ~-~·:.,ti; f.'r,,1--------23 Additional pai~ncapital ... .... .. ···· · ·· ···· ~- t~ -~~-~i .~~-l" ;.,, • ., '"+ ... •" .,1: i¥e.-'l..~\i!·~\l:
f' .. ··~ ;; ), 'I ~ ~ ~ ~---fl: ~-1'~ .... -. t M•z.ltd't..1---------24 Retained earnings ..................•....... ~ . "~ .. ,lit l ..,_.: • " f ~-· "~. ri·l···[~;""- ~ !~ ... ·~t I~""" .. ;'),. arr< r/,,·: :. ·t ·S• --Ir c-•. iJ ' :t· i " ~: , f:"·ii.'r r 'l(-- ,:;·:Y-Jil----------25 J>qustments1oeNnhoklert'ecauilYlllledl..--itl .•.. 1·~·~·f ·;<{:: '_.... ·~•"i i" \ i ·:"l" .:!lt,JF~"~1---------
f ~ ·~ ,, ii ~ " ~_.J, -.:· 'r.\'-1 · ··i,l--•li•·•
26 Less cost 0 treasury stock ..•..•.••...•••... ';"-¥.t· '."'7~~- ;.R'-f.~ ~ ( ) r·r r·; · i-y;~"lr~"~ ... ..,< _______ -:,
'Z7 Totalllabilities and shareholders' enuitv ...••. i.;;J.'°'J..lJ~;,1;.t.;..•l"'.,.• ~"' ~,,....;_r,~-4':..;-i,..~~~ US1120$4 Form 11205 (2012)
•
• • • • • • • OFF BEAT PRODUCTIONS INC 16-1546143 Page5 Reconciliation of Income (Loss) per Books With Income (Loss) per Return Note: Schedule M-3 required instead of Schedule M-1 if total assets are $10 million or more - see instructions
1 Net income (loss) per books ..... . ............ 5 Income recorded on books this year not
2 Income included on Schedule K. lines 1, 2, 3c. induded on Schedule K. lines 1 through
4, 5a, 6, 7. Sa. 9, and 10, not recorded on 10 (itemize):
books this year (itemize): a Tax-exempt interest$
3 Expenses reco<ded on books this year not 6 Deductions Included on Schedule K. lines
included on Schedule K. lines 1 through 12 1 through 12 and 141, not charged against
and 141 (itemize): book income this year (itemize):
a Depreciation $ a Depreciation $
b Travel and entertainment $ 7 Add lines 5 and 6 ..........................
4 Add lines 1 through 3 ..........•............. 8 lnc:on. (loel) (Schedule K, line 18). Une 4 less line 7 .. . L'"fil!.r :.rom • Analysis of Accumulated Adjusbnents Account, Other Adjustmems Accoum,. and Shareholders'
Undls1ributed Taxable Income Previously Taxed (see instructions)
(a) Aca.mulated (b) Other adjustments adjustments account accol.Mlt
(c) Shareholders' undistributed taxableedlncome
previously tax
1 Balance at beginning of tax year . .. .. ...... . ... ·1-------1-',_1_0_7_. --- -------4----------2 Ordinary inoomefrompage 1, line21 ··· ·· ·······1-------3-',_6_5_0_.-1· · ·• ' .,,. "'· ; '.,. t'· ' :"'-. ;. .r 1!"'-"'' 3 Other additions .............. ...... ... .. .. . , .. ·1-----------t-----,..-----...,.,..-l ~~· >' . - '•:c ' • " ' ~"I ~· ~11: '"!)
4 Loss from page 1, line21 ...................... '""( _________ --..1.1> • ' • ' ? · •'· ;"
5 Otherredud. ( )( , :"'~ .. ·_·~·; -_Jt·~ IOOS ••••.•••••.•••.•••..•....•...•• ·1"----------~1"-----------..!.l ..
6 Combine lines 1 through 5 .................. ... ·1-------4--'-, 7_5_7_·-----------1---------
7 Distributions other than dividend distributions ... ·1--------4-',_3_1_7_. 4---------------------8 Balance Ill end of tu Yff<. ~line 7 from ine 6 4 4 0 •
US1120SS Form 11205 (2012)
•
• • • • • • •
us 1120$ Line 19 - Other Deductions 2012
Name: OFF BEAT PRODUCTIONS INC IDnumber: 16- 1546143
Type: Aocounting ....................................... . ............................................................. ·1----- -----Amortizalion. ............... . ... .. .... . ......... .. ............. .•... ......... . .......... . ....... ....... .. ... .. ... ·1----------Answering service .................. . ....... .... . ..... .... .... . ... ....... .......... .... .... ..... . .......... ...... ·1--- - - -----Auto and truck expenses. ............•....... .......... ................. . ..•..................................... ·1---- - ---=-Bank charges ............................•........... .. ........ . . ...... ...... .. ....... ............ .... . . .... . ... ·1--_______ 37_._ Commissions. . .... ... ...... .... . .... . ..... .... ....... . . ....... •.... •... ..... ........... ........ ......... .. ...... ·1--- ------Computer expense ......... . .... . ......... ... .. • ..•.. ............ . ................. •.. .. . .• . .• .... . ...... . ...... ·1---- - -----Delivery and freight ................... . ... . ................ ... .......................... ............ ............ ·1--_______ 1_9_._ Dues and subscriptions ................ ... ........... . . .... ... . ............. . ..... . .... . ............. . .. ......... ·1--------=-="""-Entertairvnent and promotion .. .. .. .............. ..... .... . ... . .. . .... . ....... .. .................... •.... .. ...... ·1--------3~6_4_._ Gifts ........ ... ........ .. ........... • ... .. . .. .... . . .. . .. . .. • .... • ......... . ......................... : ... .. ...... ·1----- -----lnsuranoe ............................••....... ....... · · · · · · · ·• · • · · · · · · · · · · · · · · · · · · ·· · · · · · · · · · · · · · · · · · · · · · · · · • · · ··1---------Janitorial . ..................•...... . ............... .• . .. .. . . ...................•.•..............•....•........ . ··1---------Laundry and deaning .........•.. .. ... .. . .. .................... .. ...•....•..•..........•.............••. . ....... . ·1---- - ----Legal and professional fees ........ . ... .. .............. . .. . ........... ... ............ ....... ... . .... .. .....•..... ·1----- -----Lic:enses and permits ........................... .. . ... ... . ... .. ...................................... . .......... ·1---- - -----Meals: at 50%
at 80% - DOT hours of s.eMoe
--------- at 10Cl"Ai- See instructions ................... ... ................. ·1------- ---Misoellaneous ..........................................................................................•........ ·1---------........ -0ffic:e expense ..................................•................................................... ........... ·i--______ 1_5_._ OUtside 9elVioe .. ........................... ........ ............ ....... ........... ....... ......... ...... ........ ·1----------Pan<ing fees and tolls. ...•............... . ......................... ..............•........... . ......... .......... ·1-------~-
Postage ...••................................................•..•.........•.......................... ............ ·1-------2--'-'~ Q1_ 6i_8._ Printing ............................................... .. .. .. .................................................... ·1--______ 5_4_4_._ Sales expense ................................... . ........................ . ........................ .. ........... ·1-------- - -Securlty ..........•..................• ...... ... ..................... .. .....••.....................•......... . •... ·1---------Supplies ........•................................................ - - -.....•. .. ............. · · ·• · · · · · · · · · • · · · · · ·· ··1----------Telephone. ...................... . .. .... .......... .. . .. . ... .. .. .. .. ........ .. ................................ .. .. ·1--------=-T8"1)0nlry help ............................. .. .. ... . ... ... . ........................................ ... ......... . ·1--------4__;._3_7_. _ Tools ........................... . ·············· · ········ · ·· ·· ··· ·· ·· ······································· . ·.· . ·1----- -----Trade show expense ......... . ........... .. .. ............. .... .. . - · · · .. ... ....... · · .. · · · · · · · · · · · · · • · · · · · · · · · · · · · ·1----------Training and seminars ...... .... .. ... .... . ...... ... .. ....................•...•...............•..........•....... ··1---------Travel •..... ... .•....... .... •... . •.•...••. ...... .. .... ....•...•.. .. ... .. .•..•....•. ····· .. .. .•... · · ··· ·· ·· ··· ·• · ·• 1----------U n ifom'ls .•.. . ........•...... .... •..•...•... .... . ... .........••...•. .. .....•....•..............•••..•........ . •.. ·1----------Utilities ........................................ ... . ....... ........ . ............................................. ·1--------~-CONTRACT LABOR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 , 219 . .:::..!3;:;.;;li.:::..O~.;.;.__F;;;..;E:::;.;E:~--------··· ··· · ········· ···························· · ·················~=::=::=::=::=::=::=::=::=::~=::1=:2=:()=::.:== ______________ ...................... .............................. .......... !-----------P-li-OT_0 ___________ ··········· · ··················································1---------:3"""0....,0..-.-=;_;;_;;~-----------· ......... . ··············· ·············· .................... ··1----------:-=-~~.::::;E:.::::;13..::;!3..::;I..::;T..::;E:;___ _________ ........ .... .................................................. l---______ 4_2_. _
- ----- --------···· · ········ ·· ·········· ··························· · ··· ··· ·· ·1-------- ----------------················ ··············································1---- - ------------------··············· ······································ ·· ··· · ···1----- - ------------------ ······························································1----------______________ .............................................................. !--- - ----------- ---------······································· ··· ····················1---- - -----8, 165 . Total •....•.................................... . .........................•....•...................•.•... . ........
© 20t2 CCH Smell Firm SeNoes. Ni rights re&enl&d.
•
• • • • • • • 671112
Schedule K-1 n Final K-1 n Amended K-1 OMB No. 1545-0130
(Form 1120S) 2012 •:F.r.•11• Shareholder's Share of Current Year Oeplll1menl of lhe TreasLS)I For calendar year 2012, or tax Income, Deductions, Credits, Internal Re\leriue SeMce year beginning JAN 01 . 2012 and Other Items
ending DEC 31, 2012 1 OrdinatY btJ~ Income (loss) 13 Credits 1,825.
Shareholder's Share of Income, Deductions, 2 Net ntntal real -· oioome (loss)
Credits, etc. .,. See page 2 and separate instructions.
mm Information About the Corporation 3 Other net rental income (loss)
A Corporation's employer identification number 4 Interest income 16-1546143 B Corporation's name. address. city. state. and ZIP oode 5a Ordinary dividends OFF BEAT PRODUCTIONS INC
6b Qualified dividends 14 Foreign transactions
5260 RODGERS RD Bl HAMBURG NY 14075- 6 Royalties
c IRS Center "'1ere corporation filed return 7 Net lhorl-leml ~ gtlirl (loss)
Cincinnati - lnfonnation About the Shareholder 811 Net lono-lem'I C8llil8I gain (loss)
D Shareholder's identifying nurrber 8b Colledibles (28%) gain (loss) 208-52-2963 E Shareholder's name, address, city, state, and ZIP oode 8c: ~lediorl 1250 gai'I
JOHN DI SCIULLO 9 Net section 1231 gain (loss)
5260 ROGERS ROAD 10 Other inoome (loss) 15 ~nin. tec(M4T) ......
HAMBURG NY 14075
F Shareholder's percentage of stock
ownership for tax year .. .. .. . . ... . ... ...•... 50 . 000%
11 Section 179 deduction 16 hms aft'eding lherehddef basis
p 2,957 . 12 Other deductions
b
8 SI
:::> en ~
~ 17 Other infonnation
• See attached statement for additional information.
For Paperwork Reduction Act Notice, see Instructions for Fonn 1120S. IRS.gov/form1120s Schedule K-1 (Fonn 11205) 2012
SCA U$1120K1
