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
AMERICAN ASSOCIATION OF FAMILY AND CONSUMER SCIENCES
Employer identification number
53-0025870
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.") .
780,902
855,341
939,897
710,654
621,798
3,908,592
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......
624,947
649,413
507,101
599,486
480,429
2,861,376
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
139,593
59,353
83,648
117,070
92,048
491,712
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.
1,545,442
1,564,107
1,530,646
1,427,210
1,194,275
7,261,680
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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
c
Add lines 7a and 7b..
0
8
Public Support (Subtract line 7c from line 6.)
7,261,680
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...
1,545,442
1,564,107
1,530,646
1,427,210
1,194,275
7,261,680
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
339,256
387,650
322,999
173,379
157,614
1,380,898
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
339,256
387,650
322,999
173,379
157,614
1,380,898
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.)
16,798
359
7,646
14,448
13,200
52,451
13
Total support (Add lines 9, 10c, 11 and 12.).
1,901,496
1,952,116
1,861,291
1,615,037
1,365,089
8,695,029
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
83.520 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
82.620 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
15.880 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
16.930 %
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
AMERICAN ASSOCIATION OF FAMILY AND CONSUMER SCIENCES
Employer identification number
53-0025870
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
MEMBERSHIP SHALL CONSIST OF TWO CATEGORIES - INDIVIDUAL AND ORGANIZATIONAL. INDIVIDUAL MEMBERS SHALL BE MEMBERS OF THE AFFILIATE IN WHICH THEY RESIDE OR DESIGNATE, AS WELL AS AAFCS. MEMBERS WHO LIVE IN A GEOGRAPHIC AREA NOT SERVED BY AN AFFILIATE SHALL BE MEMBERS-AT-LARGE UNLESS A MEMBER OTHERWISE DESIGNATES AN AFFILIATE. INDIVIDUAL MEMBERSHIP CATEGORIES SHALL BE ACTIVE, ELLEN RICHARDS SUSTAINING, EMERITUS, AND STUDENT. CRITERIA FOR ACTIVE MEMBERSHIP CATEGORY IS A PROFESSIONAL WITH A DEGREE IN FAMILY AND CONSUMER SCIENCES OR A RELATED FIELD WORKING TOWARDS OR SUPPORTING THE VISION AND MISSION OF AAFCS. ACTIVE MEMBERS ARE ELIGIBLE TO VOTE AND HOLD OFFICE. CRITERIA FOR ELLEN H. RICHARDS SUSTAINING MEMBERSHIP CATEGORY IS ANY INDIVIDUAL WHO IS ELIGIBLE FOR MEMBERSHIP AS DEFINED UNDER THE ACTIVE CATEGORY AND IS INTERESTED IN FURTHERING THE PURPOSES OF AAFCS THROUGH ADDITIONAL CONTRIBUTIONS. SUSTAINING MEMBERS ARE ELIGIBLE TO VOTE AND HOLD OFFICE. CRITERIA FOR EMERITUS MEMBERSHIP CATEGORY IS ANY INDIVIDUAL WHO IS RETIRED AND AT LEAST 60 YEARS OF AGE AND HAS BEEN A MEMBER OF AAFCS FOR AT LEAST 10 YEARS. EMERITUS MEMBERS ARE ELIGIBLE TO VOTE. CRITERIA FOR STUDENT COLLEGIATE/POST-SECONDARY MEMBERSHIP CATEGORY IS ANY INDIVIDUAL ENROLLED FULL-TIME AS AN UNDERGRADUATE OR GRADUATE STUDENT. STUDENT MEMBERS ARE ELIGIBLE TO VOTE AND HOLD OFFICE IN THE AAFCS STUDENT UNIT.
FORM 990, PART VI, SECTION A, LINE 7A
ALL BOARD MEMBERS ARE ELECTED AS AT-LARGE MEMBERS, WITH THE EXCEPTION OF PRESIDENT-ELECT, TREASURER, STUDENT REPRESENTATIVE, AND AFFILIATE PRESIDENTS' REPRESENTATIVE. BOARD MEMBER ELECTIONS SHALL BE BY A MAJORITY OF VOTES CAST. THE STUDENT REPRESENTATIVE IS ELECTED ANNUALLY BY THE STUDENT UNIT.
FORM 990, PART VI, SECTION A, LINE 7B
THE AAFCS BYLAWS MAY BE AMENDED BY ACTION OF THE BOARD OF DIRECTORS AND A TWO-THIRDS VOTE OF CURRENTLY SERVING MEMBERS OF THE AAFCS SENATE. THE AAFCS SENATE IS COMPOSED OF (1) A MINIMUM OF TWO SENATORS FROM EACH AFFILIATE, (2) THREE PAST PRESIDENTS OF AAFCS, (3) TWO STUDENTS ELECTED ANNUALLY BY MEMBERS OF THE STUDENT UNIT, AND (4) VOTING MEMBERS OF THE AAFCS BOARD OF DIRECTORS. AFFILIATES ARE GROUPS OF AAFCS INDIVIDUAL MEMBERS ORGANIZED BY GEOGRAPHIC BOUNDARIES.
FORM 990, PART VI, SECTION B, LINE 11
THE DRAFT 990 IS REVIEWED BY THE ORGANIZATION'S SENIOR MANAGEMENT TEAM PRIOR TO FILING. THE FINAL 990 WILL BE PRESENTED TO THE FINANCE COMMITTEE SUBSEQUENT TO THE FILING.
FORM 990, PART VI, SECTION B, LINE 12C
THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE AAFCS POLICIES AND PROCEDURES MANUAL, WHICH IS MADE AVAILABLE TO ALL MEMBERS, DIRECTORS, AND STAFF. DIRECTORS ANNUALLY CERTIFY THAT THEY HAVE ADHERED TO THE POLICY AND DISCLOSE ANY CONFLICTS THAT EXIST, AND THESE DISCLOSURES ARE COLLECTED BY THE ASSOCIATION'S GENERAL COUNSEL.
FORM 990, PART VI, SECTION B, LINE 15
THE EXECUTIVE DIRECTOR'S SALARY WAS SET VIA COMPARISON TO OTHER SIMILAR ORGANIZATIONS AND IS REVIEWED ON AN ANNUAL BASIS BY THE EXECUTIVE COMMITTEE. THE SALARIES FOR THE REMAINDER OF THE MANAGEMENT TEAM ARE DETERMINED USING COMPARISON INFORMATION FROM SIMILAR ORGANIZATIONS FOR SIMILAR JOB FUNCTIONS.
FORM 990, PART VI, SECTION C, LINE 19
THE AAFCS POLICIES AND PROCEDURES MANUAL IS POSTED ON THE MEMBERS-ONLY WEB PORTAL OF AAFCS.ORG, AND THIS DOCUMENT INCLUDES INFORMATION FROM GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY. THE ANNUAL AUDIT IS PUBLISHED IN AAFCS'S OFFICIAL JOURNAL. THE GENERAL PUBLIC CAN REQUEST INFORMATION BY CONTACTING THE ASSOCIATION'S OFFICE OR THROUGH THE "CONTACT US" SECTION OF AAFCS.ORG.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 407,357.
`
FORM 990, PART XII, LINE 2C
THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.