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
FRIENDS OF KIDS WITH CANCER
Employer identification number
43-1614563
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.") ....
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.
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..
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).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
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.") .
546,140
566,607
611,580
608,770
669,261
3,002,358
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......
456,773
464,140
434,263
501,474
571,772
2,428,422
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.
1,002,913
1,030,747
1,045,843
1,110,244
1,241,033
5,430,780
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.)
5,430,780
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...
1,002,913
1,030,747
1,045,843
1,110,244
1,241,033
5,430,780
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
122,082
80,201
59,123
75,898
69,319
406,623
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
122,082
80,201
59,123
75,898
69,319
406,623
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.).
1,124,995
1,110,948
1,104,966
1,186,142
1,310,352
5,837,403
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
93.034 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
92.217 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
6.966 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
7.783 %
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
FRIENDS OF KIDS WITH CANCER
Employer identification number
43-1614563
Identifier
Return Reference
Explanation
CONFLICT OF INTEREST
PART VI, SEC B, LINE 12C
ANNUALLY ALL DIRECTORS AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST THEY MAY HAVE. EACH DIRECTOR AND EMPLOYEE COMPLETES A CONFLICT OF INTEREST QUESTIONAIRE TO DETERMINE WHETHER A CONFLICT EXISTS.
EMPLOYEE COMPENSATION
PART VI, SEC B, LINE 15B
A COMPENSATION COMMITTEE EXISTS TO REVIEW THE ANNUAL COMPENSATION OF EACH EMPLOYEE. DURING THIS PROCESS THEY EXAMINE PERFORMANCE REVIEWS AND TALK WITH THE EXECUTIVE DIRECTOR WHO OVERSEES THE EMPLOYEES AND THE EXECUTIVE COMMITTEE WHO OVERSEES THE EXECUTIVE DIRECTOR. THE COMPENSATION COMMITTEE PRESENTS A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR FURTHER DISCUSSION AND A VOTE TO DETERMINE COMPENSATION OF EACH EMPLOYEE.
990 REVIEW
SCHEDULE VI, SEC B, QUESTION 11
A DRAFT OF THE 990 IS PREPARED AND DISTRIBUTED TO ALL BOARD MEMBERS FOR REVIEW. ANY QUESTIONS OR COMMENTS RECEIVED RELATING TO THE 990 ARE ADDRESSED AND RESOLVED PRIOR TO THE FILING OF THE 990.
UNREALIZED GAINS
PART XI, QUESTION 5
UNREALIZED GAINS/(LOSSES) ON INVESTMENTS IS ($111,201)
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:CRISIS INTERVENTION TOTAL EXPENSES:22565 PROGRAM SERVICES:22565
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:EDUCATIONAL LABOR TOTAL EXPENSES:65670 PROGRAM SERVICES:65670
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:EDUCATIONAL & IT EQUIP & SFTWR TOTAL EXPENSES:8483 PROGRAM SERVICES:8483
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:INSURANCE TOTAL EXPENSES:3338 PROGRAM SERVICES:600 MANAGEMENT AND GENERAL:1938 FUNDRAISING:800
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:MISCELLANEOUS TOTAL EXPENSES:1005 PROGRAM SERVICES:275 MANAGEMENT AND GENERAL:346 FUNDRAISING:384
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:OUTREACH TOTAL EXPENSES:2157 FUNDRAISING:2157
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:PROMOTIONAL ITEMS TOTAL EXPENSES:17082 FUNDRAISING:17082
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:SPECIAL REQUESTS TOTAL EXPENSES:5357 PROGRAM SERVICES:5357
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:SUPPORT GROUPS TOTAL EXPENSES:10561 PROGRAM SERVICES:10561
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:EDUCATIONAL TESTING TOTAL EXPENSES:27571 PROGRAM SERVICES:27571
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:THIRD PARTY EVENTS TOTAL EXPENSES:1293 FUNDRAISING:1293
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:RECREATIONAL DESIGNATED TOTAL EXPENSES:40598 PROGRAM SERVICES:40598
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:MEETINGS TOTAL EXPENSES:2784 PROGRAM SERVICES:289 MANAGEMENT AND GENERAL:1247 FUNDRAISING:1248
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:TELEPHONE TOTAL EXPENSES:6182 PROGRAM SERVICES:1814 MANAGEMENT AND GENERAL:2554 FUNDRAISING:1814
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:VEHICLE TOTAL EXPENSES:5113 PROGRAM SERVICES:3068 MANAGEMENT AND GENERAL:1023 FUNDRAISING:1022
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:NEWSLETTER TOTAL EXPENSES:8686 PROGRAM SERVICES:1168 FUNDRAISING:7518
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:SCHOLARSHIPS TOTAL EXPENSES:9000 PROGRAM SERVICES:9000
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:PSYCHO/SOCIAL TESTING TOTAL EXPENSES:1875 PROGRAM SERVICES:1875
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:CARDINAL KIDS CANCER CENTER TOTAL EXPENSES:66667 PROGRAM SERVICES:66667
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:RECREATIONAL TOYS TOTAL EXPENSES:97774 PROGRAM SERVICES:97774
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:RECREATIONAL PARTIES/FOOD/ETC TOTAL EXPENSES:80855 PROGRAM SERVICES:80855
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:POSTAGE TOTAL EXPENSES:3186 PROGRAM SERVICES:956 MANAGEMENT AND GENERAL:1274 FUNDRAISING:956
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:SUPPLIES TOTAL EXPENSES:8746 PROGRAM SERVICES:2624 MANAGEMENT AND GENERAL:2624 FUNDRAISING:3498
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:EDUCATIONAL TOYS AND SUPPLIES TOTAL EXPENSES:1406 PROGRAM SERVICES:1406
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:RECREATIONAL GIFTS TOTAL EXPENSES:87963 PROGRAM SERVICES:87963
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:RECREATIONAL MEMORIES TOTAL EXPENSES:10602 PROGRAM SERVICES:10602
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:YOUTHBRIDGE PLANNED GIVING TOTAL EXPENSES:5176 FUNDRAISING:5176
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:GRANT WRITING TOTAL EXPENSES:2180 PROGRAM SERVICES:2180
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:RECREATIONAL TICKETS TOTAL EXPENSES:54611 PROGRAM SERVICES:54611
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.