Attach to Form 990 or Form 990-EZ.
See separate instructions.| (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? |
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|---|---|---|---|---|---|---|---|---|---|
| Yes | No | Yes | No | Yes | No | ||||
| Total | |||||||||
| 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. | ||||||
| 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). | ||||||






| 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.") . | 39,008 | 54,551 | 55,900 | 56,391 | 53,423 | 259,273 |
| 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...... | 0 | |||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 6 | Total. Add lines 1 through 5. | 39,008 | 54,551 | 55,900 | 56,391 | 53,423 | 259,273 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 0 | |||||
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public Support (Subtract line 7c from line 6.) | 259,273 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 39,008 | 54,551 | 55,900 | 56,391 | 53,423 | 259,273 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 493 | 3,178 | 2,190 | 2,395 | 632 | 8,888 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 493 | 3,178 | 2,190 | 2,395 | 632 | 8,888 |
| 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.). | 39,501 | 57,729 | 58,090 | 58,786 | 54,055 | 268,161 |




| Facts And Circumstances Test |
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| Explanation |
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| Software ID: | 11000144 |
| Software Version: | 2011v1.2 |
Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Information available to public as indicated on website. |
| Form 990, Part VI, Line 15b | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | Executive Director?No.Only one officer received compensation in 2011: $33,069The $33,069 was paid for managing/coordinating special events, fundraising via grants and advertising, donor tracking/education, and business/governmental outreach. Background: Historically, the FOAC organization was unable to grow for many years because of the lack of staff time and resources to accomplish work that would improve and grow the organization. For several years the organization discussed having a half-time paid staff person but after developing a work plan, we determined it would be impossible to find a person with the expertise and knowledge and skills that could perform all of the work tasks. Due to reasons unrelated to FOAC, the FOAC President became available to work half-time. Since he had been the FOAC President for many years, he was the Board member with the most knowledge about the FOAC and particularly its contacts with other organizations and governmental staff. After much discussion and the development of a contract and work plan, he resigned as President and was hired as an hourly contractor to work varying hours depending on FOAC needs and the time of year (more work is needed in the winter than summer). In mid-2011 he resigned as a board member and was hired as an Executive Director doing the same work; the title of Executive Director seemed to be more appropriate to what he was doing, eliminated any conflict of interest since he was no longer a board member and could no longer vote on board issues, and the title worked better for outreachReasons for compensation:1) The all-volunteer Board does not have time to accomplish the needed work of the organization.2) The Executive Director receives an annual wage of approximately $40,000 - an appropriate salary for an organization of our size and the responsibilities assigned.3) In 2011 he generated over $100,000 in revenue through grants, advertising and special events.4) He performs a number of key and important duties which otherwise would not get done by the volunteer Board of Directors, including organizing and maintaining a donor database and contact with donors, publishing the FOAC newsletter and mailings to donors, sending thank you letters to all donors, attendance at all outside fundraising events operated by other organizations for the benefit of FOAC, doing fundraising via grant writing, obtaining support from other companies, providing outreach and education to businesses and government, and managing a paid advertising program on the Friends/NWAC website, and helping to manage the organization's two annual special events.Conflict of Interest limitations:1) He is the most knowledgeable person about FOAC.2) The Executive Director works at the direction of the Board, via a contract.3) He does not vote. |
| Form 990, Part VI, Line 12c | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Directors and Officers of FOAC annually fill out a conflict of interest form which contains disclosures regarding potential conflicts that directors and officers may have with FOACEach person annually signs a statement that affirms such person: a. Has received a copy of the conflicts of interest policy, b. Has read and understands the policy, c. Has agreed to comply with the policy, and d. Understands that FOAC is a charitable organization and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. |
| Form 990, Part VI, Line 11 | Form 990, Part VI, Line 11: Form 990 Review Process | After completion by the organization's CPA's and review by the Treasurer, a copy of the form is provided to all board members prior to filing. Each board member is asked to certify their review of the form and approve submitting it to the IRS. |
| Software ID: | 11000144 |
| Software Version: | 2011v1.2 |