Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Center for a New American Dream
Employer identification number
52-1984782
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
983,467
1,271,569
1,635,394
493,690
209,457
4,593,577
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3..
983,467
1,271,569
1,635,394
493,690
209,457
4,593,577
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
0
6
Public Support. Subtract line 5 from line 4.
4,593,577
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
983,467
1,271,569
1,635,394
493,690
209,457
4,593,577
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
58,723
51,730
16,664
2,636
229
129,982
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11,931
7,041
5,814
6,465
1,341
32,592
11
Total support (Add lines 7 through 10).
4,756,151
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
225,291
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
96.580 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
96.360 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
10000105
Software Version:
2010v3.2
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Center for a New American Dream
Employer identification number
52-1984782
Identifier
Return Reference
Explanation
Summary of Financial Results
In 2010, in response to the decline in grants and individual donations brought on by the economic downturn, the CNAD board decided to undergo an in-depth strategic realignment process to evaluate CNAD's work and determine needs and opportunities in the field. As part of the process, CNAD hired a new executive director and developed a new strategic plan and new programs for the organization, which launched in 2011: Collaborative Communities, Beyond Consumerism, and Redefining the Dream. The organization also began work in the fall 2010 on a new website, which launched in June 2011 at www.newdream.org.Also in 2010, CNAD determined that its successful RPN program could best meet its future growth potential as a stand-alone entity. CNAD identified a partner organization to merge with RPN, one to strengthen and complement RPN's existing program offerings --the Green Purchasing Institute. RPN and the Green Purchasing Institute merged in July 2010, and the new entity, known as the Responsible Purchasing Network, now operates in the San Francisco area under the fiscal sponsorship of Social and Environmental Entrepreneurs. As part of the RPN spin-off, CNAD transferred about $39,000 to the new RPN, which was a portion of a grant awarded by the Merck Family Fund to aid in the transition of RPN.In addition to restructuring its programmatic offerings, CNAD made significant changes to streamline operations in 2010. It closed the organization's physical office in Takoma Park, Maryland and began operations as a virtual organization in July. It also consolidated administrative staff positions, transitioned to a cloud server, outsourced IT support, and began using Skype for most phone services. While some of these changes, such as the consolidation of administrative staff positions and use of Skype, yielded immediate cost savings, many changes only began to yield net savings at the end of 2010 or in 2011. For example, the transition to the cloud server required the one-time expense of IT consultants to transition New Dream's email and files from its existing in-house server to a cloud server. Also, cost savings from the transition to a virtual office only began in November 2010 as CNAD was obliged to pay an early termination fee on its rental lease. CNAD also incurred one-time moving and shipping costs related to the closing of the physical office space and the spin-off of RPN. Since CNAD was occupied with program evaluation, transition and development and organizational realignment for much of the year, its program expenses were limited, with fundraising efforts focused on the RPN transition and strategic planning until the realignment was complete. Because fundraising revenue did not cover all of the expenses associated with program evaluation and organizational restructuring, CNAD's 2010 expenses were financed partially through reserves.
Form 990, Part VI, Line 19
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
The Center for a New American Dream makes its governing documents, conflict of interest policy and financial statements available to the public upon written request via email or letter, or in person. The organization's financial statements are also available via GuideStar.
Form 990, Part VI, Line 11
Form 990, Part VI, Line 11: Form 990 Review Process
The 990 form is emailed to all CNAD board members for review. Questions are posed via email to all board members and senior staff for discussion and commentary, and any changes are circulated and re-reviewed. If needed, a conference call is scheduled to discuss the 990. Final approval of the 990 is conducted via email with the full board.
Form 990, Part III, Line 4d
Form 990, Part III, Line 4d : Other Program Services Description
OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES 5: Conscious Consumer Marketplace - The program makes it easier for individuals to buy environmentally and socially responsible versions of everyday items, from coffee to paper to electronics, by providing in-depth information on these products via the New Dream website. OTHER PROGRAM SERVICES 6: Strategic Planning/Program Development. In 2010, CNAD engaged in an in-depth strategic realignment process to evaluate its work and the larger field related to sustainable consumption. This included looking at unmet needs and opportunities in the field, and soliciting supporter feedback. The process resulted in the development of 3 new program areas for CNAD - Collaborative Communities (the development of a network of communities around the country pursuing initiatives to promote environmental and economic sustainability); Beyond Consumerism (resources and tools to help individuals reduce consumption, increase sharing and simplify their lifestyles), and Redefining the Dream (resources and programs that engage and inspire Americans to re-examine their cultural values on consumption and what the "American dream" means).
Form 990, Part III, Line 3
Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services
The Center for a New American Dream underwent a strategic planning process in 2010 in which it determined that certain existing programs were ready to spin-off or end, and it also defined a new programmatic strategy for the organization. In particular, CNAD led a process to help the Responsible Purchasing Network program spin-off and merge with another organization (Green Purchasing Institute). The two groups formed a new entity, also called the Responsible Purchasing Network, which now operates under the fiscal sponsorship of Social and Environmental Entrepreneurs. Three other CNAD programs also came to a conclusion in 2010: the Carbon Conscious Consumer Campaign, the Bottled Water program and Cater to the Earth.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.