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
NATIONAL MULTIPLE SCLEROSIS SOCIETY MINNESOTA CHAPTER
Employer identification number
41-0790658
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.") ....
7,497,661
7,488,863
7,213,778
8,114,549
8,349,099
38,663,950
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..
7,497,661
7,488,863
7,213,778
8,114,549
8,349,099
38,663,950
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.
38,663,950
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..
7,497,661
7,488,863
7,213,778
8,114,549
8,349,099
38,663,950
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
151,782
85,024
61,738
70,472
62,190
431,206
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).
39,095,156
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
3,151,233
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
98.900 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
98.720 %
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
NATIONAL MULTIPLE SCLEROSIS SOCIETY MINNESOTA CHAPTER
Employer identification number
41-0790658
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 1
THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE WHICH IS COMPOSED OF MEMBERS OF THE BOARD. THE EXECUTIVE COMMITTEE MAY ACT IN THE ABSENCE OF THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION A, LINE 6
THE CHAPTER'S MEMBERSHIP CONSISTS OF (1) EACH PERSON CERTIFIED BY THE NATIONAL SOCIETY AS A MEMBER OF THE CHAPTER; (2) EACH PERSON WHO PAYS ANNUAL DUES TO THE CHAPTER; (3) EACH PERSON WHO HAS MULTIPLE SCLEROSIS AND IS REGISTERED WITH THE CHAPTER; AND (4) EACH FULL-TIME EMPLOYEE OF THE CHAPTER.
FORM 990, PART VI, SECTION A, LINE 7A
THE CHAPTER'S BOARD OF TRUSTEES IS ELECTED AT THE ANNUAL MEETING BY MEMBERS OF RECORD OF THE CHAPTER.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. ONCE THE FORM 990 WAS REVIEWED AND APPROVED BY THE CHAPTER AUDIT AND EXECUTIVE COMMITTEES, A FINAL PRESENTATION WAS MADE TO THE FULL BOARD OF TRUSTEES FOR FINAL APPROVAL TO FILE PRIOR TO SUBMITTING THE RETURN TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
ALL BOARD TRUSTEES, COMMITTEE MEMBERS, AND SENIOR EXECUTIVE EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM TO IDENTIFY ACTUAL OR POTENTIAL CONFLICTS. ON AN ANNUAL BASIS, THE CHAPTER AUDIT COMMITTEE PROVIDES A REPORT TO THE CHAPTER'S BOARD OF TRUSTEES SUMMARIZING THE RESULTS OF THESE DISCLOSURES. A PERSON WHO HAS AN ACTUAL CONFLICT OF INTEREST MAY BE ASKED TO REFRAIN FROM, AND MAY NOT BE PERMITTED TO HEAR, DISCUSSION OF A MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. THE DETERMINATION AS TO WHETHER A CONFLICT EXISTS IS MADE BY THE CHAPTER'S AUDIT COMMITTEE AND THE CHAPTER'S CHAIR OR, IN THE CASE OF MATTERS ARISING WITHOUT PRIOR NOTICE, BY THE CHAIR OF THE BODY THEN MEETING, IN CONSULTATION WITH THE RELATED STAFF LIAISON. A CONFLICTED PERSON MAY NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING OR DISCUSSION. FURTHER, A CONFLICTED PERSON IS NOT COUNTED IN DETERMINING THE PRESENCE OF A QUORUM, AND IS NOT ELIGIBLE TO VOTE ON THAT MATTER. ALL PROCEEDINGS AND THE CONFLICTED PERSON'S INELIGIBILITY TO VOTE ARE REFLECTED IN THE MINUTES OF THE MEETING.
FORM 990, PART VI, SECTION B, LINE 15A
THE COMPENSION COMMITTEE IS COMPRISED OF AT LEAST THREE, BUT NOT MORE THAN FIVE, INDEPENDENT TRUSTEES AND THEY ARE RESPONSIBLE FOR DETERMINING THE COMPENSATION OF THE PRESIDENT. THE NATIONAL ORGANIZATION PROVIDES EACH CHAPTER WITH COMPARABLE SALARY DATA FOR PRESIDENTS AND OTHER KEY POSITIONS AT NATIONAL MULTIPLE SCLEROSIS SOCIETY CHAPTERS AND OTHER VOLUNTARY HEALTH AGENCIES OF SIMILAR BUDGET SIZE(S) AND GEOGRAPHICAL LOCATION(S). IN ADDITION, THE PRESIDENT'S PERFORMANCE IS EVALUATED ANNUALLY IN A JOINT REVIEW PROCESS BY THE NATIONAL ORGANIZATION'S CEO OR HIS/HER DESIGNEE AND THE LOCAL COMMITTEE OF INDEPENDENT TRUSTEES. THE ANNUAL COMPENSATION OF ALL STAFF INCLUDING OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE CHAPTER'S HUMAN RESOURCES DEPARTMENT AND THE PRESIDENT USING ANNUAL PERFORMANCE EVALUATIONS AND COMPARABLE SALARY DATA. THIS PROCESS WAS LAST CONDUCTED IN THE FALL OF 2010 FOR ALL OTHER POSITIONS INCLUDING THE VP OF FINANCE, D. ABARR.
FORM 990, PART VI, SECTION C, LINE 19
THE CHAPTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED LOSSES ON INVESTMENTS: -113,502. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -1,167. TOTAL TO FORM 990, PART XI, LINE 5: -114,669.
EXPLANATION FOR VOLUNTEERS
FORM 990, PART I, LINE 6
VOLUNTEERS ARE CRITICAL TO THE CHAPTER'S MISSION AS THEY (A) STRETCH DONOR DOLLARS AND COMMIT MORE RESOURCES TO THE PREVENTION, TREATMENT AND FINDING A CURE FOR MS; (B) LEND SPECIFIC TALENTS AND EXPERTISE THAT ENHANCE RESEARCH AND PROGRAMS FOR PEOPLE AFFECTED BY MS AND ADVOCACY INITIATIVES; (C) EXPAND COMMUNITY AND CORPORATE OUTREACH TO FURTHER MS EDUCATION, AWARENESS, ACTIVISM AND FUNDRAISING; AND (D) ARE PERSONALLY GENEROUS, PROVIDING SIGNIFICANT DONATIONS OF TIME AND MONEY TO HELP CREATE A WORLD FREE OF MS.
EXPLANATION FOR GROUP EXEMPTION
FORM 990, ORGANIZATION INFORMATION, SECTION H(C)
THE NATIONAL MULTIPLE SCLEROSIS SOCIETY, MINNESOTA CHAPTER IS A REGIONAL DIVISION OF THE NATIONAL MULTIPLE SCLEROSIS SOCIETY. THE ORGANIZATION, OTHER REGIONAL DIVISIONS AND THE NATIONAL ORGANIZATION FILE SEPARATE FORM 990'S WITH THE INTERNAL REVENUE SERVICE EACH YEAR. THE FINANCIAL STATEMENTS OF THE NATIONAL MULTIPLE SCLEROSIS SOCIETY, MINNESOTA CHAPTER PRESENT ONLY A PIECE OF THE NATIONAL MULTIPLE SCLEROSIS SOCIETY'S OPERATIONS, AND THEY INCLUDE MATERIAL INTER-COMPANY INCOME, EXPENSES, ASSETS AND LIABILITIES. ACCORDINGLY, THE FORM 990 DOES NOT INDIVIDUALLY PRESENT A MEANINGFUL PICTURE OF THE NATIONAL MULTIPLE SCLEROSIS SOCIETY'S FINANCIAL TRANSACTIONS AS A WHOLE. THEREFORE, THE NATIONAL MULTIPLE SCLEROSIS, MINNESOTA CHAPTER RECOMMENDS THE REVIEW OF THE COMBINED FINANCIAL STATEMENTS OF THE NATIONAL MULTIPLE SCLEROSIS SOCIETY AND ITS CHARTERED CHAPTERS. THE AUDITED FINANCIAL STATEMENTS PROVIDE THE ONLY MEANINGFUL FINANCIAL STATEMENTS OF THE ENTIRE NATIONAL MULTIPLE SCLEROSIS SOCIETY SINCE THEY ARE PRESENTED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND COMBINE ALL PARTS OF THE ORGANIZATION IN ONE STATEMENT. FOR ACCESS TO A WEALTH OF INFORMATION ABOUT MULTIPLE SCLEROSIS, VISIT THE NATIONAL MULTIPLE SCLEROSIS SOCIETY, MINNESOTA CHAPTER'S WEBSITE AT WWW.MSSOCIETY.ORG OR THE NATIONAL MULTIPLE SCLEROSIS SOCIETY'S WEBSITE AT WWW.NATIONALMSSOCIETY.ORG.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.