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
Wild Salmon Center
Employer identification number
94-3166095
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.") ....
7,716,091
4,104,618
9,092,068
6,551,913
5,035,074
32,499,764
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
7,716,091
4,104,618
9,092,068
6,551,913
5,035,074
32,499,764
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)..
16,994,200
6
Public Support. Subtract line 5 from line 4.
15,505,564
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..
7,716,091
4,104,618
9,092,068
6,551,913
5,035,074
32,499,764
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
71,216
133,062
44,107
25,415
20,088
293,888
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
6,308
7,827
937
2,798
-15,248
2,622
11
Total support (Add lines 7 through 10).
32,796,274
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
261,913
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
47.280 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
48.220 %
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:
Software Version:
-
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
Wild Salmon Center
Employer identification number
94-3166095
Identifier
Return Reference
Explanation
Form 990, Part VI, Section A, Line 1a: The Executive Committee is made up
of the committee chairs for Audit/Finance, Nominating and Development, the founder, and the past Board Chair. It is chaired by the current Board Chair. Bylaws allow the Executive Committee to perform most, but not all, of the Board functions.
Form 990, Part VI, Section B, line 11
The Wild Salmon Center's process for review of Form 990 by the Audit Committee and by the Board of Directors is as follows: The external accounting firm prepares Form 990 and supplemental schedules as soon as possible after the completion of the audit, and forwards a draft of the return to the Director of Finance for review. After reviewing Form 990, the Director of Finance forwards a draft of the return to the Executive Vice President (EVP) for approval. Once the EVP has approved Form 990 and supplemental schedules, the return is forwarded to the Audit/Finance Committee for its review and approval. After the Audit/Finance Committee has approved the return, the Director of Finance instructs the external accounting firm to prepare a final version of the return for signature by the President and CEO for filing with the Internal Revenue Service (IRS). Every effort will be made to file the return in a timely manner with the IRS. A copy of the completed, signed and filed Form 990 with schedules will be included in the next Board of Directors Meeting packet for review by the Board.
Form 990, Part VI, Section B, line 12c
On an annual basis, Board members and all employees complete the conflict of interest questionnaire, which asks them to list each of the potential conflicts as described in the policy. The Executive Vice President and the Director of Finance review the forms and disclosures for all members of the Board and staff, respectively. For the Board members, the Executive Vice President makes a summary of the results and gives them to the Executive Committee for review. The Executive Committee of the Board makes a determination as to whether the perceived conflict is real or not. We have not had a real conflict in the last seven years, but if we did, the nature of the conflict would be reviewed by the Board, and appropriate actions would be taken (depending on the type of conflict) to eliminate the conflict. (This could be as simple as the Board member recusing him/herself from a decision, to disposing or terminating the conflicting relatioship.) For employees, the management committee would review the conflict and perform a similar function to resolve the conflict.
Form 990, Part VI, Section B, line 15
Wild Salmon Center's process for determining compensation of top management officials and other officers includes review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberations and decisions. This process was last undertaken for the Chief Executive Officer in 2008. For those whose salaries were $100,000 or more, a 10% salary reduction was made effective April 1 - December 31, 2009 due to the economic situation. Such salaries were reinstated on January 1, 2010.
Form 990, Part VI, Section C, line 19
The Wild Salmon Center's financial statements are available to the public on the Organization's own website. WSC's Articles of Incorporation, Bylaws and Conflict of Interest Policy are available upon request from the Director of Finance.
Changes in Net Assets or Fund Balances:
Form 990, Part XI, line 5:
Net unrealized losses on investments: -1,371. Expenses of North Pacific Salmon Trust (NPST) reported on NPST's Form 990 -1,988. Net assets of North Pacific Salmon Trust, reported on NPST's Form 990 -2,321. Total to Form 990, Part XI, Line 5: -5,680.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.