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
ADIRONDACK LAKES SURVEY CORPORATION
Employer identification number
22-2511389
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.") ....
639,255
983,458
1,622,713
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..
196,685
323,192
519,877
4
Total. Add lines 1 through 3..
835,940
1,306,650
2,142,590
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.
2,142,590
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..
835,940
1,306,650
2,142,590
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
737
433
1,170
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).
2,143,760
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
983,458
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—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.") .
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
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
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:
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
2011
Open to Public Inspection
Name of the organization
ADIRONDACK LAKES SURVEY CORPORATION
Employer identification number
22-2511389
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
TO MONITOR CHANGES TO NATURAL ECOSYSTEMS OF THE ADIRONDACK MOUNTAINS ECOLOGICAL ZONE WITH A FOCUS ON WATER QUALITY, ATOMSPHERIC DEPOSITION, FISH SURVEYS, AND OTHER BIOLOGICAL AND CHEMICAL STUDIES FOR THE BENEFIT OF REGULATORY AGENCIES AND THE GENERAL PUBLIC. ITS MISSION IS ACCOMPLISHED BY WORKING WITH NEW YORK STATE, FEDERAL AGENCIES, OTHER AGENCIES AND THE GENERAL PUBLIC THROUGH AN EXCHANGE OF OBJECTIVE INFORMATION.
FIRST ACCOMPLISHMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4A
MELT, AND STREAM MONITORING AT THREE LOCATIONS ON A WEEKLY BASIS. IN ADDITION, THE OBJECTIVES INCLUDE: CONDUCTING FISHERIES SURVEYS; AND SUPPORTING CLOUD WATER AND WET DEPOSITION MONITORING AT TWO REMOTE SITES. THE CORE PROJECT ALSO CONSISTS OF ANNUAL SUMMER SAMPLING OF OTHER ADIRONDACK LAKES AS PART OF A COOPERATIVE PROJECT WITH THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY (EPA) UNDER THE TEMPORALLY INTEGRATED MONITORING OF ECOSYSTEMS (TIME) PROJECT. DATA, ANALYTICAL RESULTS AND DATA SUMMARIES SHALL BE POSTED ON THE ALSC WEBSITE FOLLOWING APPROPRIATE QUALITY ASSURANCE/QUALITY CONTROL (QA/QC) CHECKS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND IS THEN REVIEWED BY THE ORGANIZATION'S INTERNAL ACCOUNTANT TO ENSURE INFORMATION IS ACCURATE. FORM 990 IS THEN GIVEN TO THE TREASURER TO REVIEW AND SIGN OFF ON RETURN.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
THE JOB DESCRIPTIONS DEVELOPED BY ALSC IN 2002 WERE COMPARED WITH SIMILAR JOB DESCRIPTIONS DEVELOPED BY THE NYS CIVIL SERVICE. THE NYS CIVIL SERVICE ASSIGNS JOB GRADES ONCE AN AGREEMENT HAS BEEN REACHED BETWEEN NEW YORK STATE AND (IN REFERENCE TO ALSC) THE STATE OF NEW YORK PUBLIC EMPLOYEES FEDERATION, AFL-CIO PROFESSIONAL, SCIENTIFIC AND TECHNICAL UNIT AGREEMENT (PEF AGREEMENT). JOB GRADE TRANSLATE INTO SALARY HIRING/JOB RATES AND SALARY STEPS. THIS INFORMATION PROVIDES THE ALSC WITH A MODEL TO FOLLOW FOR CURRENT AND FUTURE POSITION WITHIN THE ALSC. HIRING RATE AND JOB RATE IN 2002, AFTER A THOROUGH REVIEW OF SIMILAR JOB DUTIES AND SALARIES OUTSIDE THE ALSC, AN ADJUSTMENT WAS MADE TO EMPLOYEE SALARIES TO LEVELS THAT WERE COMPARABLE TO THE STATE OD NEW YORK PUBLIC EMPLOYEES FEDERATION, AFL-CIO PROFESSIONAL, SCIENTIFIC AND TECHNICAL UNIT (PEF AGREEMENT) 1999-2003. THE SALARY RANGES FOR ALSC EMPLOYEES ARE AVAILABLE UPON REQUEST. THE HIRING RATE IS THE STARTING SALARY FOR NEW EMPLOYEES. THE JOB RATE IS ACHIEVED THROUGH INCREASES FROM SALARY STEPS BASED UPON PERFORMANCE EVALUATIONS, AND COST OF LIVING ADJUSTMENTS. ONCE AN EMPLOYEE REACHES THE JOB RATE, SALARY STEPS WILL NO LONGER BE AVAILABLE TO THE EMPLOYEE BASED ON THE SAME/EQUIVALENT JOB DESCRIPTION. THE EMPLOYEE WILL, HOWEVER, CONTINUE TO PARTICIPATE IN ANY MERIT AND/OR COST OF LIVING ADJUSTMENT OFFERED BY THE ALSC. THE BOARD APPROVES PAYROLL ANNUALLY AS PART OF ITS BUDGET PROCESS. ANY DELIBERATION ON THE PAYROLL OCCUR DURING THE BOARD MEETING AND ARE DOCUMENTED IN THE MINUTES TO THE MEETINGS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICES.
CHANGE IN FINANCIAL REVIEW PROCESS
FORM 990, PAGE 12, PART XII, LINE 2C
ALTHOUGH THE BOARD DOES NOT HAVE A SEPARATE COMMITTEE THAT ASSUMES OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT AUDITOR, THE BOARD IS DIRECTLY INVOLVED. THE BOARD IS RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT AUDITOR AND ASSUMES RESPONSIBILITY FOR THE AUDIT.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.