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
PROJECT REAL (FORMERLY FOUNDATION FOR RELEVANT EDUCATION ABOUT THE LAW)
Employer identification number
43-2074467
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.") ....
180,003
249,725
307,927
284,449
282,252
1,304,356
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..
180,003
249,725
307,927
284,449
282,252
1,304,356
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)..
516,239
6
Public Support. Subtract line 5 from line 4.
788,117
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..
180,003
249,725
307,927
284,449
282,252
1,304,356
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).
1,304,356
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
60.420 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
41.700 %
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
PROJECT REAL (FORMERLY FOUNDATION FOR RELEVANT EDUCATION ABOUT THE LAW)
Employer identification number
43-2074467
Identifier
Return Reference
Explanation
NEW PROGRAM SERVICES
FORM 990, PART III, LINE 2
PLAY BY THE RULES IS A CRIME PREVENTION MODEL FOR TEACHING MORE THAN 200 NEVADA LAWS TO MIDDLE SCHOOL STUDENTS, TEACHERS AND PARENTS ACROSS THE STATE OF NEVADA. SEE PROGRAM SERVICE ACCOMPLISHMENTS FOR FULL DESCRIPTION.
FORM 990, PART VI, SECTION A, LINE 4
THE ORGANIZATION'S NAME WAS CHANGED FROM THE FOUNDATION FOR RELEVANT EDUCATION ABOUT THE LAW TO PROJECT REAL IN MAY 2010. ADDITIONALLY, THE AGENCY CHANGED FROM A CALENDAR YEAR TO A JULY 1 TO JUNE 30 FISCAL YEAR.
FORM 990, PART VI, SECTION B, LINE 11
THE BOARD OF DIRECTORS WAS PRESENTED THE FORM 990 DURING THE BOARD MEETING PRIOR TO ITS SUBMISSION. THE BOARD TREASURER AND NEW EXECUTIVE DIRECTOR WILL BE INCORPORATING POSTING AND REVIEW PROCEDURES IN THE INTERNAL CONTROLS THEY ARE CREATING FOR BOARD REVIEW AND APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
EXPLANATION FOR PART VI #12 - DURING 2010, THERE WAS NO FORMAL CONFLICT OF INTEREST POLICY FOR VOLUNTEERS OR STAFF IN PLACE. THE NEW EXECUTIVE DIRECTOR HAS RECOMMENDED THIS PRACTICE AND ALL BOARD MEMBERS AND STAFF HAVE SIGNED THE POLICY IN 2011. EXPLANATION FOR PART VI #13 - DURING 2010, THERE WAS NO WRITTEN WHISTLEBLOWER POLICY IN PLACE. AGAIN, THE NEW EXECUTIVE DIRECTOR HAS STRONGLY RECOMMENDED SUCH A POLICY BE ADOPTED BY THE BOARD OF DIRECTORS AND PLACED IN THE EMPLOYEE'S PERSONNEL POLICIES AND MANUAL. EXPLANATION FOR PART VI #14 - DURING 2010, THERE WERE NO WRITTEN INTERNAL CONTROLS IN PLACE. THE NEW EXECUTIVE DIRECTOR AND BOARD TREASURER ARE CREATING INTERNAL CONTROLS THAT WILL INCLUDE A DOCUMENT RETENTION AND DESTRUCTION SCHEDULE FOR BOARD REVIEW AND APPROVAL. EXPLANATION FOR PART VI #15A - UNDER THE DIRECTION OF THE NEW EXECUTIVE DIRECTOR, PERSONNEL POLICIES ARE BEING PUT INTO PLACE THAT WILL MANDATE REGULAR PERFORMANCE AND COMPENSATION REVIEWS THAT FOR THE EXECUTIVE DIRECTOR WILL BE REVIEW AND APPROVED BY THE BOARD PRESIDENT AND BOARD OF DIRECTORS EXPLANATION FOR PART VI #15B - UNDER THE DIRECTION OF THE NEW EXECUTIVE DIRECTOR, PERSONNEL POLICIES ARE BEING PUT INTO PLACE THAT WILL MANDATE REGULAR PERFORMANCE AND COMPENSATION REVIEWS FOR ALL STAFF BY THE EXECUTIVE DIRECTOR. COMPENSATION RATES WILL BE PRESENTED IN THE ANNUAL BUDGET, WHICH MUST BE APPROVED BY THE BOARD OF DIRECTORS PRIOR TO THE NEW BUDGET YEAR.
ALL OTHER FUNCTIONAL EXPENSES
FORM 990, PART X, LINE 24F
ACTOR SCHOLARSHIPS: PROGRAM SERVICE EXPENSES 4,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,200. GRAPHIC DESIGN: PROGRAM SERVICE EXPENSES 3,451. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,451. TEACHER/LAW ENFORCEMENT COMPENSATION: PROGRAM SERVICE EXPENSES 3,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,200. TRAVEL: PROGRAM SERVICE EXPENSES 2,262. MANAGEMENT AND GENERAL EXPENSES 513. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,775. PARKING: PROGRAM SERVICE EXPENSES 721. MANAGEMENT AND GENERAL EXPENSES 1,617. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,338. COURT TOUR COORDINATOR: PROGRAM SERVICE EXPENSES 2,240. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,240. PRINTING: PROGRAM SERVICE EXPENSES 2,233. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,233. BUSSES: PROGRAM SERVICE EXPENSES 2,168. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,168. TELEPHONE: PROGRAM SERVICE EXPENSES 761. MANAGEMENT AND GENERAL EXPENSES 1,314. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,075. POSTAGE: PROGRAM SERVICE EXPENSES 1,747. MANAGEMENT AND GENERAL EXPENSES 180. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,927. MEALS & ENTERTAINMENT: PROGRAM SERVICE EXPENSES 1,920. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,920. TRANSPORTATION: PROGRAM SERVICE EXPENSES 1,732. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,732. TEACHER STIPENDS: PROGRAM SERVICE EXPENSES 1,600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,600. TEACHER TRAINING: PROGRAM SERVICE EXPENSES 1,198. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,198. TRAINER: PROGRAM SERVICE EXPENSES 1,150. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,150. MEETING EXPENSES: PROGRAM SERVICE EXPENSES 660. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 660. EVENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 626. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 626. REIMBURSABLE EXPENSES: PROGRAM SERVICE EXPENSES 524. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 524. WEBSITE: PROGRAM SERVICE EXPENSES 492. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 492. FUNDRAISING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 412. TOTAL EXPENSES 412. GIFTS & PROMOTIONS: PROGRAM SERVICE EXPENSES 393. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 393. LOSS ON DISPOSAL OF FIXED ASSETS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 376. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 376. SUBSTITUTE TEACHER: PROGRAM SERVICE EXPENSES 274. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 274. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 178. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 178. ORGANIZATIONAL EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 175. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 175. TOUR GUIDE: PROGRAM SERVICE EXPENSES 170. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 170. GRANT & CONTRACT EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 162. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 162. CONSULTANT/EDITOR: PROGRAM SERVICE EXPENSES 136. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 136. COSTUMES & PROPS: PROGRAM SERVICE EXPENSES 127. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 127. TECHNOLOGY: PROGRAM SERVICE EXPENSES 89. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 89. INTERNET: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 84. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 84. STATE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25. PERSONAL PROPERTY TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.