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
CENTER FOR THE VISUALLY IMPAIRED INC
Employer identification number
58-1168874
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.") ....
3,245,742
4,341,255
3,525,495
3,285,432
3,759,991
18,157,915
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..
3,245,742
4,341,255
3,525,495
3,285,432
3,759,991
18,157,915
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.
18,157,915
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..
3,245,742
4,341,255
3,525,495
3,285,432
3,759,991
18,157,915
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
46,925
27,685
10,081
17,460
35,094
137,245
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..
11,341
4,235
539
1,837
235
18,187
11
Total support (Add lines 7 through 10).
18,313,347
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
1,844,277
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
99.150 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
99.060 %
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
CENTER FOR THE VISUALLY IMPAIRED INC
Employer identification number
58-1168874
Identifier
Return Reference
Explanation
NEW PROGRAM SERVICES
FORM 990, PART III, LINE 2
IMPLEMENTATION BEGAN TO DEVELOP A CONTACT CENTER TO TRAIN AND EMPLOY BLIND AND VISUALLY IMPAIRED PERSONS.
FORM 990, PART VI, SECTION B, LINE 11
THE CVI FORM 990 WAS REVIEWED VIA CONFERENCE CALL BETWEEN BOARD MEMBERS, MANAGEMENT AND THE AUDITING FIRM WHICH PREPARED THE TAX RETURN. EACH PAGE OF THE RETURN WAS DISCUSSED WITH OPPORTUNITY TO ASK QUESTIONS AND RESOLVE CONCERNS TO THE SATISFACTION OF THE BOARD. THEN THE BOARD MOVED TO ACCEPT AND FILE THE RETURN AS PRESENTED.
FORM 990, PART VI, SECTION B, LINE 12C
ALL BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT UPON JOINING THE BOARD AND ANNUALLY THEREAFTER. EMPLOYEES SIGN A CONFLICT OF INTEREST STATEMENT AT THE BEGINNING OF EMPLOYMENT AND THE ATTENDANT POLICY IS REVIEWED AND EMPHASIZED SYSTEMATICALLY AT STAFF MEETINGS. THE BUSINESS OFFICE STAFF IS ALSO TRAINED TO BE AWARE OF WHERE POTENTIAL CONFLICTS OF INTEREST MAY OCCUR WITHIN THE BOARD OF THE STAFF AND TO BEING ANY POTENTIAL CONFLICTS TO THE ATTENTION OF THEIR SUPERVISORS.
FORM 990, PART VI, SECTION B, LINE 15A
ALL SALARIES ARE GOVERNED BY A BOARD-APPROVED PAY GRADE SYSTEM THAT IS REVIEWED AND MODIFIED REGULARLY TO ENSURE ALIGNMENT WITH INFLATION AND WITH MARKET CONDITIONS. THE TOP OFFICER'S (PRESIDENT'S) SALARY IS SET BY THE BOARD ANNUALLY AFTER REVIEWING DATA ON 8-TO-10 SIMILARLY-SITUATED NOT-FOR-PROFIT EXECUTIVES (BASED ON BUDGET AND SIZE OF STAFF). A SPECIFIC DETERMINATION IS MADE THAT THE PRESIDENT'S SALARY AND BENEFITS DO NOT INCLUDE ANY EXCESS BENEFIT TRANSACTIONS AND THAT THE COMPENSATION PACKAGE IS COMPARABLE TO THAT OF PEERS. OTHER SALARIES ARE SET BY THE PRESIDENT, IN CONSULTATION WITH THE HUMAN RESOURCES AND EXECUTIVE COMMITTEES OF THE BOARD OF TRUSTEES WHEN APPROPRIATE, WITHIN THE RANGES ALLOWED BY THE PAY GRADE SYSTEM.
FORM 990, PART VI, SECTION C, LINE 19
ONCE FORMS HAVE BEEN FILED WITH THE IRS AND AN ELECTRONIC VERSION OF EACH ORGANIZATION'S REPORT RECEIVED FROM THE 3RD PARTY PREPARER, A COPY OF EACH IS POSTED WITH GUIDESTAR FOR THE PUBLIC'S ACCESS AND REVIEW. ELECTRONIC AND PAPER COPIES ARE AVAILABLE UPON REQUEST THROUGHOUT THE YEAR.
SHARED EMPLOYEES
FORM 990 PART VII LINE 1A
THE CENTER FOR VISUALLY IMPAIRED FOUNDATION, INC (CVIF) AND THE CENTER FOR THE VISUALLY IMPAIRED, INC (CVI)(A RELATED ENTITY) SHARE COMMON EMPLOYEES. PAYROLL IS CONDUCTED SOLELY THROUGH CVI. THE PRESIDENT WORKS APPROXIMATELY 936 HOURS A YEAR FOR THE FOUNDATION. THE SENIOR VP/CFO WORKS APPROXIMATELY 5 HOURS A YEAR FOR THE FOUNDATION. ALSO CVIF PERFORMS FUND-RAISING AND INVESTMENT PLANNING FUNCTIONS FOR CVI. THERE ARE FIVE EMPLOYEES IN THE DEVELOPMENT DEPARTMENT. IF CVIF DID NOT CONDUCT THESE FUNCTIONS, CVI WOULD NEED TO DO SO, HENCE, CVI DOES NOT HAVE ANY FUND-RAISING EXPENSE.
FORM 990 PART XI, LINE 2C
THERE WERE NO CHANGES IN THE AUDITOR SELECTION PROCESS, NOR REVIEW OF THE FINANCIAL STATEMENTS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.