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
FAMILY SERVICE AND GUIDANCE CENTER OF TOPEKA INC
Employer identification number
48-0637039
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.") ....
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..
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)..
6
Public Support. Subtract line 5 from line 4.
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..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
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..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
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
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
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.") .
4,534,951
3,336,519
2,138,879
1,686,567
1,682,983
13,379,899
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......
7,082,783
10,201,844
11,671,905
12,599,169
12,512,851
54,068,552
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
0
0
0
0
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
442,094
442,094
507,364
507,364
507,364
2,406,280
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
0
0
0
0
0
6
Total. Add lines 1 through 5.
12,059,828
13,980,457
14,318,148
14,793,100
14,703,198
69,854,731
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
4,060
5,278
4,356
4,118
108
17,920
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.
0
0
0
0
0
0
c
Add lines 7a and 7b..
4,060
5,278
4,356
4,118
108
17,920
8
Public Support (Subtract line 7c from line 6.)
69,836,811
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...
12,059,828
13,980,457
14,318,148
14,793,100
14,703,198
69,854,731
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
53,936
257,585
-475,569
565,055
415,812
816,819
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
0
0
0
0
0
c
Add lines 10a and 10b.
53,936
257,585
-475,569
565,055
415,812
816,819
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
0
0
0
0
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
31,630
32,801
44,680
39,264
45,197
193,572
13
Total support (Add lines 9, 10c, 11 and 12.).
12,145,394
14,270,843
13,887,259
15,397,419
15,164,207
70,865,122
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
98.549 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
98.881 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
1.153 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
0.768 %
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
Other income for the purposes of this schedule includes cafeteria meals and miscellaneous income.
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
10000077
Software Version:
v1.00
-
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
FAMILY SERVICE AND GUIDANCE CENTER OF TOPEKA INC
Employer identification number
48-0637039
Identifier
Return Reference
Explanation
F990_P06_S0B_L11a
Form 990, Part VI, Section B, Line 11a
The 990 is prepared on the website efile.form990.org. A pdf of the draft 990 is submitted to the Board Finance Committee to review and ultimately to the Board of Directors to review and approve at their regularly scheduled meeting. The Board meeting minutes will reflect formal acknowledgement of this review process.
F990_P06_S0B_L12c
Form 990, Part VI, Section B, Line 12c
Board members, Leadership team members and any other key employees are required to sign and/or reaffirm the conflict of interest policy on an annual basis. In addition, these same individuals complete a questionnaire each year to allow them to describe any relationships that could potentially present a conflict of interest. When a conflict is disclosed or discovered, it is dealt with on a case by case basis by upper management or the Board executive committee, whichever is appropriate.
F990_P06_S0B_L15
Form 990, Part VI, Section B, Line 15
Compensation for the CEO, CFO, COO and Medical Director is reviewed annually for reasonableness. This review could include analysis of 990s for similar organizations, compensation surveys, internet research or other applicable methods. The CEO's compensation package must be approved by the Board of Directors annually. The other three positions are determined by the CEO, who may seek input from the Board if needed.
F990_P06_S0B_L16b
Form 990, Part VI, Section B, Line 16b
At this time Family Service & Guidance Center has not adopted a formal written policy regarding its involvement with for-profit entities. This involvement is presently limited to one-third partnership in Corridor Technologies, LLC, a software marketing venture. Both of the other partners are also non-profit organizations. To date there has been no distribution made back to the partners. This partnership, along with potential future ventures, is required to have Board approval before any investment is made. Any potential tax implications are discussed as part of that approval process.
F990_P06_S0C_L19
Form 990, Part VI, Section C, Line 19
Governing documents, audited financial statements, and certain Board policies, including the conflict of interest policy, are available for inspectoin by the public upon request. Review of the documents must take place in the offices of Family Service & Guidance Center.
F990_P11_S00_L05
Form 990, Part XI, Line 5
During 2010, three permanent endowment funds were transferred from Family Service & Guidance Center to the Family Service & Guidance Center Foundation, a related organization. The of earnings of these endowments will not change in any way and the corpus will continue to be maintained in perpatuity.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.