. This return is a consolidation from multiple entities, for use as an informational tool only.

Transcription

1 . This return is a consolidation from multiple entities, for use as an informational tool only. 1

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7 Susie Q. Smart, Exec. Director 40 X 165, ,500 (See Sched J for addl info) 7

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16 Schedule B (Form 990, 990-EZ, or 990-PF) Department of the Treasury Internal Revenue Service Name of the organization Organization type (check one): Schedule of Contributors Attach to Form 990, Form 990-EZ, or Form 990-PF. Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at OMB No Employer identification number 16 Filers of: Section: Form 990 or 990-EZ 501(c)( ) (enter number) organization (a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. General Rule Special Rules For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. For a section 501(c)(3) organization filing Form 990 or 990-EZ that met the 33 1 /3 % support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi) and received from any one contributor, during the year, a contribution of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II. For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals. Complete Parts I, II, and III. For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did not total to more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions of $5,000 or more during the year $ Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990, 990-EZ, or 990-PF), but it must answer No on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF). For Paperwork Reduction Act Notice, see the Instructions for Form 990, 990-EZ, or 990-PF. Cat. No X Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

17 Schedule B (Form 990, 990-EZ, or 990-PF) (2013) Page 2 Name of organization Employer identification number 17 Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution John Smith 123 Main St Anywhere, CA $ 100,000 Person Payroll Noncash (Complete Part II for noncash contributions.) (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Mary Green 456 Another Street MyTown, CA $ Person Payroll 675,263 Noncash (Complete Part II for noncash contributions.) (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution $ Person Payroll Noncash (Complete Part II for noncash contributions.) (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution $ Person Payroll Noncash (Complete Part II for noncash contributions.) (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution $ Person Payroll Noncash (Complete Part II for noncash contributions.) (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution $ Person Payroll Noncash (Complete Part II for noncash contributions.) Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

18 Schedule B (Form 990, 990-EZ, or 990-PF) (2013) Page 3 Name of organization Employer identification number 18 Part II Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed. (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (see instructions) (d) Date received 2 10 Acres of woodland Note: donor should provide his/her basis (cost) for the organization's internal financial records. $ 675,263 December 31, 1040 (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (see instructions) (d) Date received $ (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (see instructions) (d) Date received $ (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (see instructions) (d) Date received $ (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (see instructions) (d) Date received $ (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (see instructions) (d) Date received $ Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

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26 SCHEDULE J (Form 990) Department of the Treasury Internal Revenue Service Name of the organization Compensation Information For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete if the organization answered Yes on Form 990, Part IV, line 23. Attach to Form 990. See separate instructions. Information about Schedule J (Form 990) and its instructions is at Employer identification number OMB No Open to Public Inspection 26 Part I 1a Questions Regarding Compensation Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence Tax indemnification and gross-up payments Health or social club dues or initiation fees Discretionary spending account Personal services (e.g., maid, chauffeur, chef) Yes No b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If No, complete Part III to explain b 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked in line 1a? Indicate which, if any, of the following the filing organization used to establish the compensation of the organization s CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee 4 During the year, did any person listed in Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization: a Receive a severance payment or change-of-control payment? a b Participate in, or receive payment from, a supplemental nonqualified retirement plan? b c Participate in, or receive payment from, an equity-based compensation arrangement? c If Yes to any of lines 4a c, list the persons and provide the applicable amounts for each item in Part III. Only section 501(c)(3) and 501(c)(4) organizations must complete lines For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of: a The organization? a b Any related organization? b If Yes to line 5a or 5b, describe in Part III. 6 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of: a The organization? a b Any related organization? b If Yes to line 6a or 6b, describe in Part III. 7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed payments not described in lines 5 and 6? If Yes, describe in Part III Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section (a)(3)? If Yes, describe in Part III If Yes to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section (c)? For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No T Schedule J (Form 990) 2013

27 Schedule J (Form 990) 2013 Page 2 Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII. Note. The sum of columns (B)(i) (iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual. (B) Breakdown of W-2 and/or 1099-MISC compensation (F) Compensation reported as deferred in prior Form 990 (E) Total of columns (B)(i) (D) (D) Nontaxable benefits (C) Retirement and other deferred compensation (iii) Other reportable compensation (ii) Bonus & incentive compensation (A) Name and Title (i) Base compensation 145,000 5,000 3,000 12,000 5, ,000 NONE (i) (ii) Susie Q. Smart, Executive Director 1 (i) (ii) 2 (i) (ii) 3 (i) (ii) 4 (i) (ii) 5 (i) (ii) 6 (i) (ii) 7 (i) (ii) 8 (i) (ii) 9 (i) (ii) 10 (i) (ii) 11 (i) (ii) 12 (i) (ii) 13 (i) (ii) 14 (i) (ii) 15 (i) (ii) 16 Schedule J (Form 990)

28 SCHEDULE L (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Name of the organization Part I Transactions With Interested Persons Complete if the organization answered Yes on Form 990, Part IV, line 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b. Attach to Form 990 or Form 990-EZ. See separate instructions. OMB No Open To Public Information about Schedule L (Form 990 or 990-EZ) and its instructions is at Inspection Employer identification number Excess Benefit Transactions (section 501(c)(3) and section 501(c)(4) organizations only). Complete if the organization answered Yes on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b. 1 (a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (1) (2) (3) (4) (5) (6) 2 Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section $ 3 Enter the amount of tax, if any, on line 2, above, reimbursed by the organization $ (d) Corrected? Yes 28 No Part II Loans to and/or From Interested Persons. Complete if the organization answered Yes on Form 990-EZ, Part V, line 38a or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22. (a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement? To From Yes No Yes No Yes No (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Total $ Part III Grants or Assistance Benefiting Interested Persons. Complete if the organization answered Yes on Form 990, Part IV, line 27. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No A Schedule L (Form 990 or 990-EZ) 2013

29 Schedule L (Form 990 or 990-EZ) 2013 Page 2 Part IV Business Transactions Involving Interested Persons. Complete if the organization answered Yes on Form 990, Part IV, line 28a, 28b, or 28c. 29 (a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization s revenues? (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Part V Supplemental Information Provide additional information for responses to questions on Schedule L (see instructions). Yes No Schedule L (Form 990 or 990-EZ) 2013

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33 Sched O, Example 3. 33

34 34 SCHEDULE R (Form 990) Related Organizations and Unrelated Partnerships OMB No Open to Public Inspection Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37. Attach to Form 990. See separate instructions. Department of the Treasury Internal Revenue Service Information about Schedule R (Form 990) and its instructions is at Name of the organization Employer identification number Part I Identification of Disregarded Entities Complete if the organization answered Yes on Form 990, Part IV, line 33. (a) Name, address, and EIN (if applicable) of disregarded entity (b) Primary activity (c) Legal domicile (state or foreign country) (d) Total income (e) End-of-year assets (f) Direct controlling entity (1) (2) (3) (4) (5) (6) Part II Identification of Related Tax-Exempt Organizations Complete if the organization answered Yes on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year. (1) (a) Name, address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Exempt Code section (e) Public charity status (if section 501(c)(3)) (f) Direct controlling entity (g) Section 512(b)(13) controlled entity? Yes No (2) (3) (4) (5) (6) (7) For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No Y Schedule R (Form 990) 2013

35 Schedule R (Form 990) 2013 Page 2 Part III Identification of Related Organizations Taxable as a Partnership Complete if the organization answered Yes on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year. (1) (a) Name, address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Direct controlling entity (e) Predominant income (related, unrelated, excluded from tax under sections ) (f) Share of total income (g) Share of end-ofyear assets (h) Disproportionate allocations? (i) Code V UBI amount in box 20 of Schedule K-1 (Form 1065) (j) General or managing partner? Yes No Yes No (k) Percentage ownership (2) (3) (4) (5) (6) (7) Part IV Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered Yes on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year. (1) (a) Name, address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Direct controlling entity (e) Type of entity (C corp, S corp, or trust) (f) Share of total income (g) Share of end-of-year assets (h) Percentage ownership (i) Section 512(b)(13) controlled entity? Yes No (2) (3) (4) (5) (6) (7) Schedule R (Form 990)

36 36 Schedule R (Form 990) 2013 Page 3 Part V Transactions With Related Organizations Complete if the organization answered Yes on Form 990, Part IV, line 34, 35b, or 36. Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule. Yes No 1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II IV? a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity a b Gift, grant, or capital contribution to related organization(s) b c Gift, grant, or capital contribution from related organization(s) c d Loans or loan guarantees to or for related organization(s) d e Loans or loan guarantees by related organization(s) e f Dividends from related organization(s) f g Sale of assets to related organization(s) g h Purchase of assets from related organization(s) h i Exchange of assets with related organization(s) i j Lease of facilities, equipment, or other assets to related organization(s) j k Lease of facilities, equipment, or other assets from related organization(s) k l Performance of services or membership or fundraising solicitations for related organization(s) l m Performance of services or membership or fundraising solicitations by related organization(s) m n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) n o Sharing of paid employees with related organization(s) o p Reimbursement paid to related organization(s) for expenses p q Reimbursement paid by related organization(s) for expenses q r Other transfer of cash or property to related organization(s) r s Other transfer of cash or property from related organization(s) s 2 If the answer to any of the above is Yes, see the instructions for information on who must complete this line, including covered relationships and transaction thresholds. (a) Name of related organization (b) Transaction type (a s) (c) Amount involved (d) Method of determining amount involved (1) (2) (3) (4) (5) (6) Schedule R (Form 990) 2013

37 Schedule R (Form 990) 2013 Page 4 Part VI Unrelated Organizations Taxable as a Partnership Complete if the organization answered Yes on Form 990, Part IV, line 37. Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships. (1) (a) Name, address, and EIN of entity (b) Primary activity (c) Legal domicile (state or foreign country) (d) Predominant income (related, unrelated, excluded from tax under sections ) (e) Are all partners section 501(c)(3) organizations? (f) Share of total income (g) Share of end-of-year assets (h) Disproportionate allocations? (i) Code V UBI amount in box 20 of Schedule K-1 (Form 1065) (j) General or managing partner? Yes No Yes No Yes No (k) Percentage ownership (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) Schedule R (Form 990)

38 38 Suggested Policies and Procedures IRS Form 990 Line # Purpose/Source Policy Part VI Q. 5 Transparency Disclosure on Fraud Part VI Q. 8 Good Governance Committee Meetings Part VI Q. 9b. Good Governance Local Branches, Affiliates Part VI Q.10 Authorization of Form Review of Form 990 Part VI Q.12 Governance, Sarbanes Oxley Conflict of Interest Part VI Q.13 Sarbanes Oxley Whistle Blower Part VI Q.14 Sarbanes Oxley Document Destruction Part VI Q.15 Pension Protection Act Compensation Review Part VI Q.16 UBTI Monitoring of Investments Part VI Q.19 Transparency Disclosure of Documents Part VII Q.5 Excess Benefit Transaction Disclosure of Outside Income Schedule J Excess Benefit Transaction Travel Policies Schedule L Excess Benefit Transaction Loans to Board and staff Schedule M Pension Protection Act Gift Acceptance Policy

39 39 Raffles vs Drawings: A Comparison Item Raffles Drawings Ticket Purchase Any number of paper tickets may be purchased specifically for the raffle without regard to attendance at the fundraising event, or other association with the nonprofit. No purchase required for a chance to win. All admission ticket purchases may include a chance and/or all attendees have an equal chance to win prize (i.e.: a door prize). Deductible as Charitable Donation? Age limitation Receipts NO: raffle ticket purchase is considered participation in a game of chance. Person who makes and/or supervises the ticket selection must be 18 years or older. None At least 90% of the gross receipts must go directly to the nonprofit organization. Unspecified YES, with conditions: As long as no donation is 'required' for a chance to participate, voluntary contributions solicited in association with the drawing are eligible charitable donations. Yes, Form CT NRP 2 can be found here: No Registration Required? Governing Law (for both) le/ct_nrp_1.pdf#xml= arch/isysquery/312f5a6e fbff 4426 a9df bca6ecb07934/2/hilite/ Penal Code FAQs