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
2012
Open to Public Inspection
Name of the organization
INTERNATIONAL AID INC
Employer identification number
38-2323550
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
59,584,788
72,522,612
131,687,237
160,718,684
88,232,073
512,745,394
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
59,584,788
72,522,612
131,687,237
160,718,684
88,232,073
512,745,394
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)..
402,038,279
6
Public support. Subtract line 5 from line 4.
110,707,115
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
7
Amounts from line 4..
59,584,788
72,522,612
131,687,237
160,718,684
88,232,073
512,745,394
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
23,084
24,855
42,663
86,068
89,581
266,251
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
513,011,645
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,480,281
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 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
21.580 %
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
27.639 %
16a
33 1/3% support test—2012.
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—2011.
If the organization did not check a 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—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation of why International Aid meets the "facts and circumstances" test in Regulations section 1.170A-9(f)(3) for qualification as a publicly supported organization: International Aid receives both cash and non-cash contributions from a broad range of donors including individuals, churches, foundations, companies, and estates. Over our 30+ years of existence we have accumulated a database of over 50,000 donors who have contributed at least once to the organization. We regularly solicit via direct mail, email, phone, and direct contact with 10,000 to 15,000 donors each month. In fiscal year 2103, we received 459 non-cash contributions from 84 donors totaling approximately $85 million. Not including the below mentioned donations from TEVA Pharmaceuticals, no donor gave more than 25% of the total value of donated goods. In FY13 we shipped this donated product and equipment to 177 partner organizations working in 87 countries. Of the $85 million non-cash contributions, $49 million was given by one donor, TEVA Pharmaceuticals. This donor donates pharmaceutical medications which often have extremely high fair market value (the value which is used to record the donation). This fact has caused our percentage of public support to decline each year they began donating to us beginning in 2009. TEVA has not contributed monetarily, they don't have any representation on our board of directors and we don't engage in any business relationship with them. In July 2013 we received notification that they would no longer be able to donate to us and therefore we would expect our public support percentage to increase in the coming years. In fiscal year 2013, we received 3,945 cash contributions from 1,870 donors totaling approximately $1.5 million. We received one unusually large estate gift which accounted for approximately 30% of our total cash contributions but other than that did not have any donor give more than 6% of the total. Of the 3,945 donations made in FY13, 3,667 were made by 1,730 families or individuals (both 93% of total). We received 123 donations by 61 churches, 89 donations by 39 companies, and 44 donations by 17 foundations. International Aid's board of directors represents a good cross section of individuals none of which have any conflict of interest that would dissuade them from being impartial representatives for the organization. Here is a brief listing of the board members and their respective occupations in the community. Board chair Luke Niewenhuis is Vice President of Global Strategic Planning for Amway. Board vice-chair Roger Spoelman is CEO of Mercy Health Partner (Trinity Health). Board Treasurer Jim Batten is Executive Vice President for another non-profit, Convoy of Hope. Board Secretary Mike Houskamp is a small business owner and, presently, he is an associate broker with Coldwell Banker Woodland Schmidt in residential and commercial real estate. Board director Dr. Tom Carter practices cardiothoracic surgery. Lastly, board director Brian Anderson is President/CEO of International Aid.
Explanation
Schedule A (Form 990 or 990-EZ) 2012
Additional Data
Software ID:
12000197
Software Version:
v1.00
-
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
2012
Open to Public Inspection
Name of the organization
INTERNATIONAL AID INC
Employer identification number
38-2323550
Identifier
Return Reference
Explanation
F990_P06_S0B_L11b
Form 990, Part VI, Section B, Line 11b
Form 990 is prepared by the organization's controller and reviewed with the President/CEO. The return is then reviewed and approved by the board audit committee before it is signed and filed with the IRS.
F990_P06_S0B_L12c
Form 990, Part VI, Section B, Line 12c
Annually board directors, officers, and key employees are asked to sign a conflict of interest statement. Any conflicts noted are brought to the board development committee for review.
F990_P06_S0B_L15
Form 990, Part VI, Section B, Line 15
In June 2013, the board of directors approved compensation for the President/CEO, after having reviewed compensation paid by similarly situated organizations and by paying for two independent compensation surveys. This review was documented and will be maintained in the employee's file as well as corporate records. In June 2013, the President/CEO after reviewing independent compensation surveys approved the compensation for the organizations top financial official (controller). This review was documented and will be maintained in the employee's file.
F990_P06_S0C_L19
Form 990, Part VI, Section C, Line 19
International Aid makes its governing documents, conflicts of interest policy, and financial statements available to the public upon request. The organization may be contacted via mail at 17011 Hickory St Spring Lake, MI 49456, via email at ia@internationalaid.org or by phone at 1-800-968-7490.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.