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
2011
Open to Public Inspection
Name of the organization
DRUPALCON INC
Employer identification number
27-1138640
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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
0 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2011.
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—2010.
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—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
350,351
771,555
771,702
1,893,608
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......
397,413
762,945
1,417,121
2,577,479
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.
747,764
1,534,500
2,188,823
4,471,087
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.)
4,471,087
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
747,764
1,534,500
2,188,823
4,471,087
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
949
695
1,644
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
32,701
32,701
c
Add lines 10a and 10b.
949
33,396
34,345
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
0
13
Total support (Add lines 9, 10c, 11 and 12.).
747,764
1,535,449
2,222,219
4,505,432
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 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
0 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
0 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2011
Additional Data
Software ID:
11000218
Software Version:
2011.0.0
-
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
2011
Open to Public Inspection
Name of the organization
DRUPALCON INC
Employer identification number
27-1138640
Identifier
Return Reference
Explanation
Form 990 Part VI
11B
ACCOUNTANT DANIEL FINNERTY HAS WORKED WITH AND MET SEVERAL TIMES WITH TAXSQUAD TO PRODUCE DRAFT VERSIONS OF DRUPALCONS 990 WHICH HAVE BEEN SHARED WITH ALL THE DIRECTORS AND DISCUSSED, REVISED, AND REVIEWED TO ASSURE ACCURACY IN THE FILED FORM 990.
Form 990 Part VI
19
AVAILABLE ON WEBSITE www.association.drupal.org OR ON REQUEST
Form 990 Part III
2
DRUPALCAMPS HELD IN MASSACHUSETTS, TEXAS, CONNECTICUT, NEW HAMPSHIRE, AND MINNESOTA WERE SPONSORED IN ADDITION TO THOSE LISTED ON THE 2010 RETURN. PLANNING FOR FUTURE DRUPALCONS IN DENVER, MUNICH AND SAN PAOLO WAS INITIATED DURING THE YEAR. DRUPALCON LONDON WAS COORDINATED ALONG WITH DRUPAL VZW.
Form 990 Part XI
5
DECREASE IN RETAINED EARNING OF 53 DUE TO PRIOR PERIOD ADJUSTMENT
Form 990 Part VI
2
DRIES BUYTAERT, BOARD PRESIDENT, HIRED ANGELA BYRON, BOARD SECRETARY, AS AN EMPLOYEE AT HIS FOR-PROFIT COMPANY ACQUIA, INC. IN 2011
Form 990 Part VI
12c
DRUPALCON MAINTAINS A CONFLICT OF INTEREST COMMITTEE THAT REGULARLY REVIEW POTENTIAL CONFLICTS OF INTEREST. ADDITIONALLY ALL BOARD MEMBERS MUST SIGN A BOARD AGREEMENT, WHICH STATES THAT THEY WILL PROCLAIM AN POTENTIAL CONFLICTS TO THE CONFLICT OF INTEREST COMMITTEE.
Form 990 Part III Program Service Accomplishments
Line 4d Other Activities
Program Service Expenses 50,003, Grants and allocations 0, Revenue 123,811 DrupalCon London, held in August 2011, is an educational event dedicated to Drupal developers and its users. It is a time for members of the Drupal community to come together, learn about Drupal, share tips and tricks, exchange knowledge, make decisions, and build a stronger community. To produce this event, DrupalCon Inc enlisted the services of Drupal VZW, a Belgian-based non-profit, as a fiscal sponsor of the event. Any proceeds of the event will be utilized by DrupalCon Inc for the purpose of organizing future educational events regarding Drupal.
Form 990 Part III Program Service Accomplishments
Line 4d Other Activities
Program Service Expenses 87,647, Grants and allocations 0, Revenue 87,647 Drupal VZW is a Belgian-based non-profit organization, whose mission is to support the Drupal open source project and its community. In 2011, DrupalCon Inc supported Drupal VZW with personnel resources in order to manage its operations in relation to DrupalCon. The cost of these resources to DrupalCon Inc were reimbursed on an at-cost basis.
Form 990 Part III Program Service Accomplishments
Line 4d Other Activities
Program Service Expenses 21,636, Grants and allocations 0, Revenue 0 DrupalCon Munich is scheduled to be held in August 2012 in Munich, Germany. Planning and financial activity began in 2011. DrupalCon Munich is an educational event dedicated to Drupal developers and its users. It is a time for members of the Drupal community to coe together, learn about Drupal, share tips and tricks, exchange knowledge, make decisions, and build a stronger community.
Form 990 Part III Program Service Accomplishments
Line 4d Other Activities
Program Service Expenses 1,901, Grants and allocations 0, Revenue 0 DrupalCon Portland is scheduled to be held in May 2013 in Portland, Oregon. Planning and financial activity began in 2011. DrupalCon Portland is an educational event dedicated to Drupal developers and its users. It is a time for members of the Drupal community to coe together, learn about Drupal, share tips and tricks, exchange knowledge, make decisions, and build a stronger community.
Form 990 Part III Program Service Accomplishments
Line 4d Other Activities
Program Service Expenses 2,422, Grants and allocations 0, Revenue 0 DrupalCon Sao Paolo is scheduled to be held in December 2012 in Sao Paolo, Brazil. Planning and financial activity began in 2011. DrupalCon Sao Paolo is an educational event dedicated to Drupal developers and its users. It is a time for members of the Drupal community to coe together, learn about Drupal, share tips and tricks, exchange knowledge, make decisions, and build a stronger community.
Form 990, Part III, Line 4d Program Service Expenses 50,003, Grants and allocations 0, Revenue 123,811 DrupalCon London, held in August 2011, is an educational event dedicated to Drupal developers and its users. It is a time for members of the Drupal community to come together, learn about Drupal, share tips and tricks, exchange knowledge, make decisions, and build a stronger community. To produce this event, DrupalCon Inc enlisted the services of Drupal VZW, a Belgian-based non-profit, as a fiscal sponsor of the event. Any proceeds of the event will be utilized by DrupalCon Inc for the purpose of organizing future educational events regarding Drupal. Form 990, Part III, Line 4d Program Service Expenses 87,647, Grants and allocations 0, Revenue 87,647 Drupal VZW is a Belgian-based non-profit organization, whose mission is to support the Drupal open source project and its community. In 2011, DrupalCon Inc supported Drupal VZW with personnel resources in order to manage its operations in relation to DrupalCon. The cost of these resources to DrupalCon Inc were reimbursed on an at-cost basis. Form 990, Part III, Line 4d Program Service Expenses 21,636, Grants and allocations 0, Revenue 0 DrupalCon Munich is scheduled to be held in August 2012 in Munich, Germany. Planning and financial activity began in 2011. DrupalCon Munich is an educational event dedicated to Drupal developers and its users. It is a time for members of the Drupal community to coe together, learn about Drupal, share tips and tricks, exchange knowledge, make decisions, and build a stronger community. Form 990, Part III, Line 4d Program Service Expenses 1,901, Grants and allocations 0, Revenue 0 DrupalCon Portland is scheduled to be held in May 2013 in Portland, Oregon. Planning and financial activity began in 2011. DrupalCon Portland is an educational event dedicated to Drupal developers and its users. It is a time for members of the Drupal community to coe together, learn about Drupal, share tips and tricks, exchange knowledge, make decisions, and build a stronger community. Form 990, Part III, Line 4d Program Service Expenses 2,422, Grants and allocations 0, Revenue 0 DrupalCon Sao Paolo is scheduled to be held in December 2012 in Sao Paolo, Brazil. Planning and financial activity began in 2011. DrupalCon Sao Paolo is an educational event dedicated to Drupal developers and its users. It is a time for members of the Drupal community to coe together, learn about Drupal, share tips and tricks, exchange knowledge, make decisions, and build a stronger community. Form 990 Part VI Section C Line 11B ACCOUNTANT DANIEL FINNERTY HAS WORKED WITH AND MET SEVERAL TIMES WITH TAXSQUAD TO PRODUCE DRAFT VERSIONS OF DRUPALCONS 990 WHICH HAVE BEEN SHARED WITH ALL THE DIRECTORS AND DISCUSSED, REVISED, AND REVIEWED TO ASSURE ACCURACY IN THE FILED FORM 990. Form 990 Part VI Section C Line 19 AVAILABLE ON WEBSITE www.association.drupal.org OR ON REQUEST Form 990 Part III Line 2 DRUPALCAMPS HELD IN MASSACHUSETTS, TEXAS, CONNECTICUT, NEW HAMPSHIRE, AND MINNESOTA WERE SPONSORED IN ADDITION TO THOSE LISTED ON THE 2010 RETURN. PLANNING FOR FUTURE DRUPALCONS IN DENVER, MUNICH AND SAN PAOLO WAS INITIATED DURING THE YEAR. DRUPALCON LONDON WAS COORDINATED ALONG WITH DRUPAL VZW. Form 990 Part XI Line 5 DECREASE IN RETAINED EARNING OF 53 DUE TO PRIOR PERIOD ADJUSTMENT Form 990 Part VI Section A Line 2 DRIES BUYTAERT, BOARD PRESIDENT, HIRED ANGELA BYRON, BOARD SECRETARY, AS AN EMPLOYEE AT HIS FOR-PROFIT COMPANY ACQUIA, INC. IN 2011 Form 990 Part VI Section A Line 12c DRUPALCON MAINTAINS A CONFLICT OF INTEREST COMMITTEE THAT REGULARLY REVIEW POTENTIAL CONFLICTS OF INTEREST. ADDITIONALLY ALL BOARD MEMBERS MUST SIGN A BOARD AGREEMENT, WHICH STATES THAT THEY WILL PROCLAIM AN POTENTIAL CONFLICTS TO THE CONFLICT OF INTEREST COMMITTEE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.