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
NORTHERN PLAINS EYE FOUNDATION
Employer identification number
46-0367494
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.") ....
2,506
19,609
19,838
24,808
33,871
100,632
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..
2,506
19,609
19,838
24,808
33,871
100,632
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)..
2,814
6
Public Support. Subtract line 5 from line 4.
97,818
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..
2,506
19,609
19,838
24,808
33,871
100,632
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
76,778
73,608
52,604
43,621
34,057
280,668
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..
105
105
11
Total support (Add lines 7 through 10).
381,405
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
105
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
25.650 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
18.710 %
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
THE ORGANIZATION'S PUBLIC SUPPORT TEST ON SCHEDULE A RESULTED IN ITS FALLING IN BETWEEN THE 33 1/3% AND THE 10% RANGE. THUS, WE HAVE REVIEWED THE "FACTS AND CIRCUMSTANCES" TEST (REG. 1.170A-9 (F) (3)) AND HAVE DETERMINED THAT NORTHERN PLAINS EYE FOUNDATION (NPEF) MEETS A MAJORITY OF THE CRITERIA. PARAGRAPH 3, BELOW, DESCRIBES THE PROGRAMS BEING CONDUCTED FOR THE GENERAL PUBLIC. CURRENT SUPPORT/DONATIONS COME FROM A WIDE VARIETY OF UNRELATED DONORS, (INDIVIDUAL AND BUSINESSES), AND HAVE BEEN STEADILY INCREASING. THE BOARD OF DIRECTORS IS MADE OF A BROAD BASE OF THE COMMUNITY'S PROFESSIONAL AND RETIRED PROFESSIONAL PERSONNEL, INCLUDING EYE CARE PROFESSIONALS AS WELL AS PEOPLE FROM A VARIETY OF BUSINESSES, WHO HAVE AN INTEREST IN EYE HEALTH AND REPRESENT THE BROAD INTERESTS OF THE PUBLIC. NONE OF THE BOARD MEMBERS OR STAFF ARE DISQUALIFIED PERSONS. NPEF PROVIDES REGULAR SERVICES TO BENEFIT THE GENERAL PUBLIC, WITH MOST OF ITS CONCENTRATION AIMED AT THE BLACK HILLS AREA, AND SOME OF THE PROGRAMS REACHING OUT FURTHER AND ENCOMPASSING ITS FIVE-STATE SERVICE REGION (ALL OF SOUTH DAKOTA, NE WYOMING, SE MONTANA, SW NORTH DAKOTA, AND NW NEBRASKA). THREE FLAGSHIP PROGRAMS FORM THE CORE OF ITS EDUCATIONAL AND COMMUNITY SERVICE MISSIONS: 1) HEALTH-CARE EDUCATION SCHOLARSHIPS ARE AWARDED ANNUALLY TO STUDENTS PURSUING FULL-TIME POST HIGH SCHOOL HEALTH-CARE STUDIES. 2) HEALTHY VISION WEEK, DONE IN CONJUNCTION WITH PARTICIPATING EYE CARE PROFESSIONALS, OFFERS FREE VISION SCREENINGS TO CHILDREN AGES 3 - 11 THROUGHOUT THE BLACK HILLS AREA AND PIERRE, SD. THIS PROGRAM PROMOTES AWARENESS OF THE IMPORTANCE OF EYE CARE AND HELPS IDENTIFY PREVIOUSLY UNDIAGNOSED VISION PROBLEMS IN CHILDREN. 3) CHRISTMAS GIFT OF SIGHT AWARDS SIGHT-SAVING SURGERY TO AN INDIVIDUAL(S) WITHOUT THE FINANCIAL MEANS TO AFFORD THE NECESSARY CARE. IN ADDITION, NPEF PRODUCES AND MAILS A NEWSLETTER TWICE A YEAR, AND PROVIDES RESOURCE MATERIALS TO SCHOOL NURSES THROUGH AN EXHIBIT AT THE SD SCHOOL NURSES ASSOCIATION. NPEF IS ALSO CONDUCTING A FIREWORKS-RELATED EYE INJURY STUDY, BEGUN IN 2009, WHICH GATHERS DATA FROM OPHTHALMOLOGISTS IN SD, OF PEOPLE INJURED BY FIREWORKS DURING THE TIME FRAME OF JUNE 15 TO JULY 31. EYE CARE PROFESSIONALS ARE VERY INVOLVED IN THE HEALTH-CARE EDUCATION SCHOLARSHIP, HEALTHY VISION WEEK AND CHRISTMAS GIFT OF SIGHT PROGRAMS. HIGH SCHOOLS THROUGHOUT NPEF'S SERVICE AREA ARE INSTRUMENTAL IN ADVERTISING THE HEALTH-CARE EDUCATION SCHOLARSHIP PROGRAM, AND ELEMENTARY SCHOOLS, AS WELL AS MANY LOCAL YOUTH SUPPORT ORGANIZATIONS (YMCA, YOUTH & FAMILY SERVICES, THE CLUB FOR BOYS, GIRLS, INC., ETC.) ARE INVOLVED IN "GETTING THE WORD OUT" CONCERNING HEALTHY VISION WEEK AND THE FREE VISION SCREENINGS. SCHOOL NURSES ARE ALSO INVOLVED IN THIS PROGRAM. NPEF ALSO RECEIVES SUPPORT FROM, AND IS BUILDING RELATIONSHIPS WITH, LOCAL LIONS CLUBS AND OTHER SERVICE ORGANIZATIONS, IN ORDER TO COOPERATE TOGETHER IN SERVING THE COMMUNITY. COMMUNITY BUSINESSES HAVE SPONSORED ALL THREE OF NPEF'S FLAGSHIP PROGRAMS.
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
NORTHERN PLAINS EYE FOUNDATION
Employer identification number
46-0367494
Identifier
Return Reference
Explanation
ALL OTHER ACHIEVEMENTS DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
1)EYE-RELATED EDUCATIONAL EXHIBITS AND SPECIALTY EXHIBITS (BLACK HILLS HEALTH FAIR, SOUTH DAKOTA OPTOMETRIC SOCIETY, SOUTH DAKOTA SCHOOL NURSES ASSOCIATION, ETC.) 2)CONTINUING EDUCATION SPONSOR FOR EYE CARE PROFESSIONALS, 3)FIREWORKS- RELATED EYE INJURY STUDY 4)RESOURCE CENTER FOR EYE-RELATED INFORMATION/NEEDS.
RELATED PARTY INFORMATION AMONG OFFICERS
FORM 990, PAGE 6, PART VI, LINE 2
PAUL WRIGHT CRIS MATHEWS BOARD MEMBER BOARD MEMBER BUSINESS PAUL ZIMMERMAN MONTE DIRKS BOARD MEMBER BOARD MEMBER BUSINESS
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE ANNUAL TAX FORM 990 IS PREPARED BY OUR CPA FIRM FROM INFORMATION PROVIDED BY MANAGEMENT. THE EXECUTIVE DIRECTOR, THE ASSOCIATE DIRECTOR, THE FINANCE COMMITTEE, AND EXECUTIVE COMMITTEE OF THE BOARD ARE PROVIDED COPIES OF THE FORM 990 DRAFT FOR REVIEW AND INPUT, PRIOR TO FILING. A COPY OF THE FORM IS ALSO DISTRIBUTED TO THE FULL BOARD PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
THE ANNUAL PROCESS INCLUDES: 1. THE POLICY IS REVIEWED WITH ALL OFFICERS AND BOARD MEMBERS 2. ALL BOARD MEMBERS AND OFFICERS COMPLETE THE INQUIRY FORM ANNUALLY, NOTING ANY CONFLICT OR POTENTIAL CONFLICT IN WRITING. 3. A SUMMARY OF ANY DISCLOSURES IS COMPILED AND FILED BY THE EXECUTIVE DIRECTOR. 4. THE EXECUTIVE DIRECTOR FORWARDS COPIES OF THE DISCLOSURE STATEMENTS TO THE BOARD CHAIRPERSON AND LEGAL COUNSEL, WHO THEN CONFER. 5. THE BOARD CHAIRPERSON THEN MAKES A FINAL DETERMINATION WHETHER ANY CONFLICTS ARE SUFFICIENTLY SERIOUS TO REQUIRE THE PERSON NO LONGER PARTICIPATES IN THE ROLE OF DIRECTOR, OFFICER, COMMITTEE MEMBER, ETC.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE SALARIES, RECOMMENDS ANY INCREASES, AND GIVES APPROVAL. DATA LOOKED AT INCLUDES EMPLOYEE'S EXPERIENCE LEVEL AND CREDENTIALS, ALONG WITH LOCAL COMPENSATION COMPARISONS AND WHAT IS HAPPENING ECONOMICALLY IN THE REGION. EXECUTIVE COMPENSATION IS APPROVED BY THE FINANCE COMMITTEE AND ULTIMATELY, THE BOARD OF DIRECTORS, AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
SAME PERSON AS ABOVE.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
UPON REQUEST, IT WILL BE EVALUATED.
OTHER CHANGES IN NET ASSETS EXPLANATION
FORM 990, PART XI, LINE 5
CHANGE IN NET ASSETS IS UNREALIZED GAIN OF 191,294.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.