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
WESLEY SPECTRUM SERVICES
Employer identification number
25-1180602
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.") ....
26,137,220
27,395,573
24,509,830
30,184,476
30,770,877
138,997,976
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..
26,137,220
27,395,573
24,509,830
30,184,476
30,770,877
138,997,976
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.
138,997,976
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..
26,137,220
27,395,573
24,509,830
30,184,476
30,770,877
138,997,976
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
66,740
77,353
25,374
3,873
1,944
175,284
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
854
50
391
1,295
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
9,289
3,599
2,942
15,830
11
Total support (Add lines 7 through 10).
139,190,385
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
4,718,488
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
99.860 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
99.760 %
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
WESLEY SPECTRUM SERVICES
Employer identification number
25-1180602
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
THE CHAIR OF THE JOINT FINANCE COMMITTEE, CEO AND THE CONTROLLER OF WESLEY SPECTRUM SERVICES WILL PERFORM A DETAILED REVIEW OF THE FORM 990. WITH THE JOINT FINANCE COMMITTEE CHAIR'S APPROVAL, THE FORM IS SHARED WITH THE JOINT FINANCE COMMITTEE FOR WESLEY SPECTRUM SERVICES AND WESLEY SPECTRUM SERVICES FOUNDATION. ONCE THE MEMBERS OF THE JOINT FINANCE COMMITTEE HAVE REVIEWED AND APPROVED THE FORM, THEY REPORT THEIR ACCEPTANCE TO THE RESPECTIVE FULL BOARD OF DIRECTORS. A COMPLETE COPY OF THE FORM IS EMAILED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS THE FOLLOWING INDIVIDUALS: MEMBERS OF THE BOARD OF DIRECTORS OF WSS, OFFICERS OF WSS, DEPARTMENT HEADS AND OTHER ADMINISTRATIVE EMPLOYEES, EMPLOYEES TO WHOM AUTHORITY HAS BEEN DELEGATED TO COMMIT WSS TO A COURSE OF ACTION OR WHOSE RECOMMENDATIONS ARE LIKELY TO BE INFLUENTIAL IN DETERMINING A COURSE OF ACTION, AND INDIVIDUALS HAVING CERTAIN RELATIONSHIPS WITH THE AFOREMENTIONED INDIVIDUALS, SUCH AS BEING MEMBERS OF THE SAME FAMILY OR HOUSEHOLD OR BENEFICIARIES OR TRUSTEES OF ANY TRUST IN WHICH THE AFOREMENTIONED INDIVIDUAL IS A BENEFICIARY OR TRUSTEE. A COPY OF THE CONFLICT OF INTEREST POLICY IS PROVIDED TO EACH COVERED INDIVIDUAL AT THE TIME HE OR SHE ASSUMES SUCH STATUS. WITHIN 5 DAYS OF RECEIPT OF THAT POLICY, THE COVERED INDIVIDUAL SHALL SIGN AND SUBMIT TO THE HUMAN RESOURCES DIRECTOR OR DELEGATED STAFF MEMBER AN INITIAL CONFLICT OF INTEREST DISCLOSURE STATEMENT FORM WHICH ACKNOWLEDGES THE POLICY AND ITS CONTENTS. THIS DISCLOSURE STATEMENT IS MAINTAINED IN THE COVERED INDIVIDUAL'S PERSONNEL FILE. EACH COVERED INDIVIDUAL SHALL REPORT SITUATIONS INVOLVING AN ACTUAL OR PARTIAL CONFLICT OF INTEREST TO THE HUMAN RESOURCES DIRECTOR OF WSS IN LETTER FORMAT. EACH COVERED INDIVIDUAL SHALL DISCLOSE ANY INTEREST IN TRANSACTIONS PRESENTED TO CORPORATE MANAGEMENT AND/OR THE BOARD OF DIRECTORS OF WSS, DEPENDING ON THE ROLE OF THE INDIVIDUAL. ONCE THE ACTUAL OR POTENTIAL CONFLICT IS IDENTIFIED WITH MANAGEMENT/BOARD OF DIRECTORS, IT IS REVIEWED BY MANAGEMENT/BOARD OF DIRECTORS AND A DETERMINATION IS MADE AS TO WHETHER THE SITUATION HAS THE POTENTIAL TO RESULT IN A PERSONAL GAIN FOR THE EMPLOYEE OR FOR A RELATIVE. IF THE POTENTIAL FOR A PERSONAL GAIN EXISTS AND A CONFLICT IS IDENTIFIED, SAFEGUARDS ARE ESTABLISHED BY MANAGEMENT/BOARD OF DIRECTORS TO PROTECT ALL PARTIES. SUCH SAFEGUARDS COULD INCLUDE PROHIBITING THE EMPLOYEE OR BOARD MEMBER FROM PARTICIPATING IN THE DELIBERATIONS AND DECISION MAKING PROCESS RELATIVE TO THE SITUATION OR TRANSACTION CAUSING THE CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15A
THE ORGANIZATION'S COMPENSATION PLAN FOLLOWS A BASE PAY MARKET APPROACH WHICH IS SIMILAR FOR ALL EMPLOYEES INCLUDING TOP MANAGEMENT. ON AN ANNUAL BASIS, THE HUMAN RESOURCES DEPARTMENT RECOMMENDS CHANGES TO THE BASE PAY RANGES AS DETERMINED THROUGH MARKET ANALYSIS. AS PART OF THE ANNUAL BUDGETING PROCESS, THE BOARD REVIEWS AND APPROVES, AS APPROPRIATE, THE FUNDS TO BE ALLOCATED FOR TOTAL COMPENSATION. IN ADDITION, THERE IS A COMPENSATION COMMITTEE MADE UP OF THE CHAIRS OF BOTH WSS' BOARD OF DIRECTORS AND WSS FOUNDATION'S BOARD OF DIRECTORS AND THE CHAIR OF THE JOINT FINANCE COMMITTEE. THEY REVIEW THE COMPENSATION OF THE CEO. THE RESULTS OF THAT REVIEW ARE VETTED THROUGH THE JOINT FINANCE COMMITTEE MEMBERS WHO FUNCTION, AT TIMES, AS AN EXECUTIVE COMMITTEE. THE PROCESS IS DOCUMENTED AND SECURED IN AN UNDISCLOSED LOCATION.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. WESLEY SPECTRUM SERVICES SENDS A COPY OF THE ANNUAL REPORT TO ALL DONORS OF THE ORGANIZATION.
FINANCIAL STATEMENTS AND REPORTING:
FORM 990, PART XII, QUESTION 2
THE JOINT FINANCE COMMITTEE (JFC) OF THE BOARD OF DIRECTORS ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS IS DONE THROUGH COMMUNICATION, INCLUDING MEETINGS AND PHONE CALLS, BETWEEN THE JFC, THE INDEPENDENT ACCOUNTANT, AND/OR MANAGEMENT WITH RESPECT TO MANAGEMENT'S PERFORMANCE AS WELL AS REVIEW AND APPROVAL OF THE PRESENTATION OF THE AUDITED FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
FUNDRAISING EXPENSES
FORM 990, PART IX, COLUMN D
NO FUNDRAISING EXPENSES ARE INCURRED IN CONNECTION WITH THE MONIES RECEIVED BY WESLEY SPECTRUM SERVICES. GOVERNMENT FUNDS MAKE UP A MAJORITY OF THE REVENUE REPORTED IN PART VIII, STATEMENT OF REVENUE. ALL FUNDRAISING ACTIVITIES ARE CONDUCTED BY WESLEY SPECTRUM SERVICES' SUPPORTING ORGANIZATION, WESLEY SPECTRUM SERVICES FOUNDATION.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.