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
COATS FOR KIDS - CLEVELAND
Employer identification number
34-1804606
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.") ....
511,274
555,325
780,885
478,834
480,119
2,806,437
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..
511,274
555,325
780,885
478,834
480,119
2,806,437
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.
2,806,437
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..
511,274
555,325
780,885
478,834
480,119
2,806,437
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
254
161
126
105
6,384
7,030
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).
2,813,467
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
99.750 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
99.000 %
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
COATS FOR KIDS - CLEVELAND
Employer identification number
34-1804606
Identifier
Return Reference
Explanation
VOLUNTEERS
FORM 990, PART I, LINE 6 - VOLUNTEERS
INDIVIDUALS AND GROUPS FROM CHURCHES, SCHOOLS, COMMUNITIES, AND BUSINESSES VOLUNTEER (TO SORT, SIZE, AND BOX DONATED COATS TO PREPARE FOR DISTRIBUTION). NUMBER OF VOLUNTEERS LISTED (200) IS AN ESTIMATE.
DOCUMENTS
FORM 990, PART VI, LINE 19 - DOCUMENTS
THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE KEPT IN THE ORGANIZATION FILES, BUT ARE NOT PROVIDED TO THE GENERAL PUBLIC. THE FORM 990, CONTAINING DETAILED FINANCIAL INFORMATION AND BOARD OF DIRECTOR INFORMATION, IS AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST SENT TO: COATS FOR KIDS - CLEVELAND, ATTN: ASSISTANT TREASURER, 6200 OAK TREE BLVD, 4TH FLOOR, CLEVELAND, OH 44131.
FORM 990, PART VI, SECTION A, LINE 2
FOUR COATS FOR KIDS MEMBERS ARE EMPLOYEES OF CLEAR CHANNEL, A COMPANY THAT OPERATES RADIO STATIONS IN CLEVELAND, OHIO. THESE FOUR INVDIVIDUALS ARE LISTED AS "NOT INDEPENDENT" ON THE COATS FOR KIDS BOARD BECAUSE THEY ARE CO-WORKERS AT CLEAR CHANNEL (AS DESCRIBED ABOVE) AND THEY MAKE DAY-TO-DAY OPERATIONAL DECISIONS FOR COATS FOR KIDS. GARY MINCER, THE CHAIRMAN OF THE BOARD OF DIRECTORS OF COATS FOR KIDS, IS THE PRESIDENT AND MARKET MANAGER OF CLEAR CHANNEL'S CLEVELAND RADIO STATIONS. KEITH ABRAMS, A BOARD MEMBER OF COATS FOR KIDS, IS THE OPERATIONS MANAGER OF CLEAR CHANNEL'S CLEVELAND RADIO STATIONS. JEFF ZUKAUCKAS, A BOARD MEMBER OF COATS FOR KIDS, IS A PROMOTIONS DIRECTOR OF CLEAR CHANNEL'S CLEVELAND RADIO STATIONS. ROBIN CHANDLER, A BOARD MEMBER AND TREASURER/SECRETARY FOR COATS FOR KIDS, IS THE CONTROLLER OF CLEAR CHANNEL'S CLEVELAND RADIO STATIONS. AT CLEAR CHANNEL, KEITH ABRAMS IS THE DIRECT SUPERVISOR OF JEFF ZUKAUCKAS AND GARY MINER IS THE DIRECT SUPERVISOR OF KEITH ABRAMS AND ROBIN CHANDLER. CLEAR CHANNEL DONATES THE TIME AND EFFORTS OF THESE EMPLOYEES LISTED ABOVE (AND OTHER EMPLOYEES) TO COATS FOR KIDS. COATS FOR KIDS DOES NOT PAY ANY COMPENSATION TO THESE INDIVIDUALS. IN ADDITION TO EMPLOYEES AT CLEAR CHANNEL DOING WORK FOR COATS FOR KIDS, CLEAR CHANNEL PROVIDES ON-AIR PROMOTIONAL ANNOUNCEMENTS AND AIRTIME ON ITS RADIO STATIONS FOR COATS FOR KIDS TO HELP RAISE AWARENESS AND TO REQUEST DONATIONS OF GENTLY-WORN (USED) COATS AND DONATIONS OF CASH (TO BUY NEW COATS). COATS FOR KIDS BENEFITS GREATLY FROM THE AIRTIME DONATED AND THE EMPLOYEES TIME AND EFFORTS DONATED BY CLEAR CHANNEL. ANOTHER BOARD MEMBER, BROOKE SPECTORSKY, IS THE PRESIDENT AND MARKET MANAGER FOR GANNETT BROADCASTING (DBA WKYC-TV3) IN CLEVELAND, OHIO. THIS BOARD MEMBER IS LISTED AS "NOT INDEPENDENT" BECAUSE WKYC-TV3 DONATES TELEVISION AIRTIME TO COATS FOR KIDS. COATS FOR KIDS BENEFITS GREATLY FROM THE AIRTIME DONATED. CLEAR CHANNEL AND GANNETT BROADCASTING (DBA WKYC-TV3) ARE ALSO LISTED AT "NOT INDEPENDENT" BECAUSE THEY HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER - EXCLUSIVE OF THEIR INVOLVEMENT WITH COATS FOR KIDS. CLEAR CHANNEL BUYS COMMERCIAL AIRTIME ON WKYC-TV3 TO PROMOTE THEIR CLEVELAND RADIO STATIONS ON TELEVISION. AND GANNETT BROADCASTING BUYS COMMERCIAL AIRTIME ON CLEAR CHANNEL RADIO STATIONS TO PROMOTE THE WKYC-TV3 TELEVISION PROGRAMS ON THE RADIO.
FORM 990, PART VI, SECTION A, LINE 8B
MINUTES ARE RECORDED AT EVERY BOARD MEETING AND ARE E-MAILED TO ALL BOARD MEMBERS FOR REVIEW.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 IS SENT TO ALL BOARD MEMBERS TO REVIEW PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C
ALL BOARD MEMBERS COMPLETE AND SIGN OUR CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15
COMPENSATION IS DETERMINED BY RESEARCHING COMPENSATION OF SIMILAR POSITIONS IN OTHER NON-PROFIT ENTITIES IN OUR AREA.
FORM 990, PART VI, SECTION C, LINE 19
THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE KEPT IN THE ORGANIZATION'S FILES, BUT ARE NOT PROVIDED TO THE GENERAL PUBLIC. THE FORM 990, CONTAINING DETAILED INFORMATION AND BOARD OF DIRECTOR INFORMATION IS AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST SEND TO: COATS FOR KIDS - CLEVELAND, ATTN: ASSISTANT TREASURER, 6200 OAK TREE BLVD., 4TH FLOOR, CLEVELAND, OH 44131.
BUSINESS RELATIONSHIPS
FORM 990, PART VI, LINE 1(B) AND LINE 2 - BUSINESS RELATIONSHIPS
FOUR COATS FOR KIDS MEMBERS ARE EMPLOYEES OF CLEAR CHANNEL, A COMPANY THAT OPERATES RADIO STATIONS IN CLEVELAND, OHIO. THESE FOUR INVDIVIDUALS ARE LISTED AS "NOT INDEPENDENT" ON THE COATS FOR KIDS BOARD BECAUSE THEY ARE CO-WORKERS AT CLEAR CHANNEL (AS DESCRIBED ABOVE) AND THEY MAKE DAY-TO-DAY OPERATIONAL DECISIONS FOR COATS FOR KIDS. GARY MINCER, THE CHAIRMAN OF THE BOARD OF DIRECTORS OF COATS FOR KIDS, IS THE PRESIDENT AND MARKET MANAGER OF CLEAR CHANNEL'S CLEVELAND RADIO STATIONS. KEITH ABRAMS, A BOARD MEMBER OF COATS FOR KIDS, IS THE OPERATIONS MANAGER OF CLEAR CHANNEL'S CLEVELAND RADIO STATIONS. JEFF ZUKAUCKAS, A BOARD MEMBER OF COATS FOR KIDS, IS A PROMOTIONS DIRECTOR OF CLEAR CHANNEL'S CLEVELAND RADIO STATIONS. ROBIN CHANDLER, A BOARD MEMBER AND TREASURER/SECRETARY FOR COATS FOR KIDS, IS THE CONTROLLER OF CLEAR CHANNEL'S CLEVELAND RADIO STATIONS. AT CLEAR CHANNEL, KEITH ABRAMS IS THE DIRECT SUPERVISOR OF JEFF ZUKAUCKAS AND GARY MINER IS THE DIRECT SUPERVISOR OF KEITH ABRAMS AND ROBIN CHANDLER. CLEAR CHANNEL DONATES THE TIME AND EFFORTS OF THESE EMPLOYEES LISTED ABOVE (AND OTHER EMPLOYEES) TO COATS FOR KIDS. COATS FOR KIDS DOES NOT PAY ANY COMPENSATION TO THESE INDIVIDUALS. IN ADDITION TO EMPLOYEES AT CLEAR CHANNEL DOING WORK FOR COATS FOR KIDS, CLEAR CHANNEL PROVIDES ON-AIR PROMOTIONAL ANNOUNCEMENTS AND AIRTIME ON ITS RADIO STATIONS FOR COATS FOR KIDS TO HELP RAISE AWARENESS AND TO REQUEST DONATIONS OF GENTLY-WORN (USED) COATS AND DONATIONS OF CASH (TO BUY NEW COATS). COATS FOR KIDS BENEFITS GREATLY FROM THE AIRTIME DONATED AND THE EMPLOYEES TIME AND EFFORTS DONATED BY CLEAR CHANNEL. ANOTHER BOARD MEMBER, BROOKE SPECTORSKY, IS THE PRESIDENT AND MARKET MANAGER FOR GANNETT BROADCASTING (DBA WKYC-TV3) IN CLEVELAND, OHIO. THIS BOARD MEMBER IS LISTED AS "NOT INDEPENDENT" BECAUSE WKYC-TV3 DONATES TELEVISION AIRTIME TO COATS FOR KIDS. COATS FOR KIDS BENEFITS GREATLY FROM THE AIRTIME DONATED. CLEAR CHANNEL AND GANNETT BROADCASTING (DBA WKYC-TV3) ARE ALSO LISTED AT "NOT INDEPENDENT" BECAUSE THEY HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER - EXCLUSIVE OF THEIR INVOLVEMENT WITH COATS FOR KIDS. CLEAR CHANNEL BUYS COMMERCIAL AIRTIME ON WKYC-TV3 TO PROMOTE THEIR CLEVELAND RADIO STATIONS ON TELEVISION. AND GANNETT BROADCASTING BUYS COMMERCIAL AIRTIME ON CLEAR CHANNEL RADIO STATIONS TO PROMOTE THE WKYC-TV3 TELEVISION PROGRAMS ON THE RADIO.
FORM 990 TO BOARD OF DIRECTORS
FORM 990, PART VI, LINE 11 - FORM 990 TO BOARD OF DIRECTORS
THE FORM 990 IS SENT TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE.
CONFLICT OF INTEREST POLICY
FORM 990, PART VI, LINE 12 - CONFLICT OF INTEREST POLICY
CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ANNUALLY BY OFFICERS, BOARD MEMBERS, AND EMPLOYEES. ANY POTENTIAL CONFLICTS ARE REVIEWED, DISCUSSED, AND RESOLVED BY THE BOARD OF DIRECTORS.
COMPENSATION REVIEW
FORM 990, PART VI, LINE 15 - COMPENSATION REVIEW
THERE IS NO COMPENSATION TO ANY OFFICER OR BOARD MEMBER. THE EXECUTIVE DIRECTOR IS AN EMPLOYEE OF COATS FOR KIDS. THE EXECUTIVE DIRECTOR IS COMPENSATED. THE BOARD OF DIRECTORS REVIEWED SALARIES OF EXECUTIVE DIRECTORS OF COMPARABLE NON-PROFIT ORGANIZATIONS (SPECIFICALLY REVIEWING FORM 990S FILED WITHIN THE PAST 2 YEARS). AND THE BOARD OF DIRECTORS DETERMINED A SALARY TO BE PAID TO THE EXECUTIVE DIRECTOR OF COATS FOR KIDS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.