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
Cooperative for Assistance and Relief Everywhere (CARE USA)
Employer identification number
13-1685039
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.") ....
591,746,000
693,239,000
679,137,000
552,719,112
560,907,732
3,077,748,844
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..
591,746,000
693,239,000
679,137,000
552,719,112
560,907,732
3,077,748,844
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)..
234,422,039
6
Public Support. Subtract line 5 from line 4.
2,843,326,805
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..
591,746,000
693,239,000
679,137,000
552,719,112
560,907,732
3,077,748,844
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
6,094,552
8,311,296
13,255,000
12,212,337
11,283,670
51,156,855
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
448
2,704
9,440
17,836
30,428
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
7,016,000
6,273,000
5,902,000
5,852,622
9,055,831
34,099,453
11
Total support (Add lines 7 through 10).
3,163,035,580
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
1,966,840
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
89.892 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
97.698 %
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
TOTAL OTHER INCOME OF $9,055,831 CONSISTS OF $5,830,313 OF MISCELLANEOUS INCOME GENERATED FROM THE COUNTRY OFFICES PRIMARILY THROUGH SALE OF ASSETS OR PROGRAM MANAGEMENT FEES; $506,383 LIST RENTAL REVENUE; $5,059 SALE OF GOODS; AND $2,714,076 FOR FOREIGN EXCHANGE GAIN
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
Cooperative for Assistance and Relief Everywhere (CARE USA)
Employer identification number
13-1685039
Identifier
Return Reference
Explanation
Description of Other Program Services
Form 990, Part III, Question 4c & 4d
4C, DEVELOPMENT: CARE APPLIES A HOLISTIC APPROACH TO DEVELOPMENT AIMING AT CREATING LASTING POSITIVE IMPACT AT LARGE SCALE, COMMITTING TO SERVE POOR COMMUNITIES LONG ENOUGH TO PRODUCE SYSTEMIC SOCIAL CHANGES. EDUCATION, ECONOMIC DEVELOPMENT, WATER AND SANITATION, AGRICULTURE AND NATURAL RESOURCE MANAGEMENT, HIV AND AIDS PREVENTION AND RESPONSE AND MATERNAL HEALTH ARE ALL DEVELOPMENT PROGRAMS IMPLEMENTED BY CARE. CARE WORKS ALONGSIDE COMMUNITIES, GOVERNMENTS, CORPORATE AND NON-PROFIT PARTNER ORGANIZATIONS AT MANY LEVELS TO ADDRESS ALL ASPECTS OF OUR DEVELOPMENT WORK. CARE HELPS FAMILIES SECURE ACCESS TO QUALITY FOOD. CARE INITIATES COMMUNITY SAVINGS AND LOAN PROGRAMS AND PROVIDES TECHNICAL TRAINING TO HELP PEOPLE BEGIN OR EXPAND SMALL BUSINESSES. CARE ENDEAVORS TO EMPOWER WOMEN AND PROMOTE GIRLS LEADERSHIP THROUGH ALL ITS PROGRAMS. 4D, PUBLIC INFORMATION: PUBLIC INFORMATION IS AIMED AT INFORMING AND EDUCATING PERSONS ABOUT WORLD POVERTY AND THE SYSTEMATIC DISCRIMINATION AND MARGINALIZATION OF WOMEN AND GIRLS IN THE WORLD.
LIST OF FOREIGN COUNTRIES
FORM 990, PART V, QUESTION 4B
AFGHANISTAN, ANGOLA, BANGLADESH, BENIN, BOLIVIA, BOSNIA & HERZEGOVINA, CROATIA, BURUNDI, GEORGIA, DEMOCRATIC REPUBLIC OF CONGO, COTE D'IVOIRE, ECUADOR, EGYPT, EL SALVADOR, ETHIOPIA, GHANA, TOGO, GUATEMALA, HAITI, HONDURAS, INDIA, JORDAN, KOSOVO, LIBERIA, MADAGASCAR, MALAWI, MALI, MOZAMBIQUE, NEPAL, NICARAGUA, NIGER, PAKISTAN, PERU, RWANDA, SIERRA LEONE, KENYA, SOUTH SUDAN, SOMALIA, LESOTHO, SOUTH AFRICA, SRI LANKA, SUDAN, TANZANIA, THAILAND, UGANDA, ISRAEL, WEST BANK, YEMEN
DESCRIPTION OF DIRECTORS' RELATIONSHIPS WITH EACH OTHER
PART VI, LINE 2
- BRUCE TULLY & RICHARD MARIN - BUSINESS RELATIONSHIP - RICHARD MARIN, BOWMAN CUTTER, BRUCE TULLY & DEAN KEHLER - BUSINESS RELATIONSHIP - AFAF MELEIS & DEAN KEHLER - BUSINESS RELATIONSHIP - RICH MARIN & DEAN KEHLER - BUSINESS RELATIONSHIP
Description of Classes of Persons and the Nature of Their Rights
Form 990, Part VI, Question 7a
AT EACH ANNUAL MEETING OF THE BOARD OF DIRECTORS, THE BOARD WILL ELECT DIRECTORS.
Descrip of Process Used by Management &/or Governing Body to Review 990
Form 990, Part VI, Question 11
CARE'S AUDIT COMMITTEE REVIEWS THE 990 AT THEIR FIRST MEETING FOLLOWING THE COMPLETION OF THE RETURN. THE 990 IS SENT TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
Description of Process to Monitor Transactions for Conflict of Interest
Form 990, Part VI, Question 12c
THE BOARD OF DIRECTORS (BOD) REVIEWS A CONFLICT OF INTEREST POLICY EACH YEAR AND ATTESTS THAT THEY UNDERSTAND IT AND HAVE PROVIDED INFORMATION ON ANY POTENTIAL CONFLICTS. MEMBERS ARE OBLIGATED TO DISCLOSE ALL POTENTIAL AND ACTUAL CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS, REMOVE THEMSELVES FROM ALL DISCUSSIONS AND VOTING ON ANY RELATED MATTER. IN ADDITION, THE BOD AND KEY EMPLOYEES COMPLETE A DISCLOSURE/CONFLICT OF INTEREST FORM EACH YEAR REGARDING RELATED PARTY TRANSACTIONS AND CONFLICTS OF INTEREST. ALL CARE STAFF ARE INFORMED OF THE CONFLICTS OF INTEREST POLICY WHEN HIRED. MONITORING AND AVOIDING CONFLICTS OF INTEREST IS ALSO PART OF OUR SUB-AGREEMENT AND PROCUREMENT POLICIES AND PROCEDURES. APPROPRIATE ACTION IS TAKEN WHEN A CONFLICT OF INTEREST IS IDENTIFIED. APPROPRIATE ACTION IS TAKEN, WHICH CAN BE UP TO AND INCLUDING TERMINATION.
Offices & Positions for which Process was use & year Process was Begun
Form 990, Part VI, Question 15a and 15b
THE BOARD OF DIRECTORS REVIEWS PERFORMANCE AND SETS THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER. ALSO, CARE UNDERTAKES PERIODIC THIRD-PARTY COMPARATIVE STUDIES OF ITS COMPENSATION AND COMPENSATION POLICIES FOR EXECUTIVES AND KEY EMPLOYEES. THE OVERALL COMPENSATION STRUCTURE OF SENIOR STAFF IS OVERSEEN BY THE COMPENSATION COMMITTEE (PART OF OUR BOARD OF DIRECTORS). SENIOR STAFFS COMPENSATION IS APPROVED BY THIS COMMITTEE AS WELL AS TOP MANAGEMENT IN HUMAN RESOURCES. THE LAST COMPARATIVE STUDY WAS DONE APPROXIMATELY ONE YEAR AGO. THE EXECUTIVE COMPENSATION COMMITTEE DOCUMENTS THEIR MEETINGS VIA MINUTES. FOR ALL SENIOR STAFF, DECISIONS AROUND COMPENSATION ARE DOCUMENTED IN OUR INTERNAL RECORDS.
Avail of Gov Docs, Conflict of Interest Policy & Fin Stmt to Gen Public
Form 990, Part VI, Question 19
AUDITED FINANCIAL STATEMENTS ARE POSTED ON CARE'S WEB SITE. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.
REPORTABLE COMPENSATION FOR CERTAIN INTERNATIONAL EMPLOYEES
PART VII, SECTION A (D)
SEE SCHEDULE J, PART III SUPPLEMENTAL NOTE ON TAX PAYMENTS INCLUDED IN REPORTABLE COMPENSATION FOR CERTAIN INTERNATIONAL EMPLOYEES.
OTHER CHANGES IN NET ASSETS OR FUND BALANCES
Form 990, Part XI, line 5
THIS AMOUNT IS COMPRISED OF: THE CHANGE IN VALUE OF TRUSTS OF $18,640,566, LOAN MADE TO SUBSIDIARY REPORTED AS LIABILITY FOR FINANCIAL STATEMENT PURPOSES BUT ELIMINATED FOR TAX $14,462,000, MINORITY INTEREST IN SUBSIDIARY OF ($51,497) OFFSET BY THE SAME AMOUNT REPORTED AS REDUCTION OF FUNCTIONAL EXPENSES, INTEREST AND DIVIDENDS ON GIFT ANNUITY INVESTMENTS OF $771,846, ACTUARIAL LOSS ON ANNUITY OBLIGATIONS OF ($1,147,285), ACTUARIAL GAIN ON SPLIT INTEREST AGREEMENTS OF $235,045, NET REALIZED AND UNREALIZED GAIN ON INVESTMENTS $25,418,375 WHICH INCLUDES NET REALIZED GAIN OF $1,503,119 ALREADY IN FORM 990 PART VIII LINE 7, INVESTMENT FEES OF $482,881 REPORTED IN STATEMENT OF FUNCTIONAL EXPENSE, NET CHANGE IN PENSION LIABILITY OF ($230,977), $175 OTHER CARE USA RECEIVED PUBLIC SERVICE ANNOUNCEMENT OF $10,703,820 (THESE WERE FREE AIRTIME MEANT TO PROVIDE INFORMATION ABOUT CARE USA'S MISSION) AND OTHER DONATED SERVICES OF $214,005 INCLUDED IN CARE FINANCIAL STATEMENTS IN ACCORDANCE WITH GAAP AS OPERATING REVENUE AND EXPENSE
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.