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
GENERATION RESCUE INC
Employer identification number
20-2063267
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.") ....
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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
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 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
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.") .
1,185,255
623,597
1,078,471
1,150,393
1,132,465
5,170,181
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.
1,185,255
623,597
1,078,471
1,150,393
1,132,465
5,170,181
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
95,000
155,772
250,772
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..
95,000
155,772
250,772
8
Public support (Subtract line 7c from line 6.)
4,919,409
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...
1,185,255
623,597
1,078,471
1,150,393
1,132,465
5,170,181
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
4,645
1,238
586
110
341
6,920
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
4,645
1,238
586
110
341
6,920
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.)..
1,189,900
624,835
1,079,057
1,150,503
1,132,806
5,177,101
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
95.022 %
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
94.242 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
0.134 %
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
0.147 %
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
Schedule A (Form 990 or 990-EZ) 2012
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
2012
Open to Public Inspection
Name of the organization
GENERATION RESCUE INC
Employer identification number
20-2063267
Identifier
Return Reference
Explanation
FORM 990 REVIEW PROCESS
990 PART VI LINE 11A
THE RETURN PREPARER EMAILS A COPY OF THE DRAFT FORM 990 TO THE EXECUTIVE DIRECTOR WHO REVIEWS THE RETURN IN DETAIL WITH THE ACCOUNTING MANAGER AND EXCHANGES INQUIRIES AND INFORMATION WITH THE TAX PREPARER. AFTER ANY CHANGES ARE MADE TO THE DRAFT, A SECOND DRAFT IS CIRCULATED AMONG THE BOARD FOR REVIEW AND COMMENT. ANY CHANGES AS A RESULT OF THE BOARD'S REVIEW ARE INCORPORATED AND THE FORM 990 IS FINALIZED. A COPY OF THE FINAL VERSION OF THE FORM 990 IS EMAILED TO THE EXECUTIVE DIRECTOR WHO FORWARDS THE SAME TO EACH BOARD MEMBER.
CONFLICT OF INTEREST POLICY COMPLIANCE
990 PART VI LINE 12
THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT A BOARD MEETING WITH KEY EXECUTIVES PRESENT. BOARD MEMBERS, KEY EXECUTIVES AND DEPARTMENT HEADS ARE REQUIRED TO REVIEW AND SIGN THE POLICY ON AN ANNUAL BASIS AND TO DISCLOSE ANY BUSINESS ENTITY TO WHICH THEY OR THEIR SPOUSE HAVE AN INTEREST AND WHICH PROVIDED SERVICES TO GENERATION RESCUE OR TO WHICH GENERATION RESCUE PROVIDED GRANTS OR SERVICES. GENERATION RESCUE MAY IMPOSE SANCTIONS ON A COVERED PERSON FOR NON-COMPLIANCE INCLUDING TERMINATION.
COMPENSATION REVIEW
990 PART VI LINE 15
THE ORGANIZATION DOES NOT COMPENSATE BOARD MEMBERS. FOR KEY EMPLOYEES, A REVIEW OF COMPARABLE COMPENSATION DATA IS REVIEWED BY THE BOARD. MEMBERS OF THE BOARD APPROVE THE COMPENSATION PACKAGE AND WOULD NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT ISSUE. THE DECISION IS DISCUSSED AND RECORDED IN THE BOARD OF DIRECTORS MEETING MINUTES.
FAMILY OR BUSINESS RELATIONSHIPS
990 PART VI LINE 2
HUSBAND & WIFE FAMILY RELATIONSHIP: JONATHAN B. HANDLEY, DIRECTOR LISA HANDLEY, DIRECTOR
PUBLIC DISCLOSURE
990 PART VI LINE 19
THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST AND GR'S WEBSITE.
DOCUMENTATION OF MEETINGS
990 PART VI LINE 8B
THE ORGANIZATION HAD NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
CHANGES IN PROGRAM SERVICES
FORM 990 PART III LINE 2
REFER TO PROGRAM SERVICE DESCRIPTIONS AT FORM 990 PART III LINE 4.
OTHER PROGRAM SERVICES
FORM 990 PART III LINE 4
OTHER PROGRAM SERVICES: AUTISM ONE CONFERENCE: AutismOne is the largest US autism conference, encompassing novel therapies, behavioral therapies, family advocacy, and physician and first responder training. In Generation Rescues second year co-hosting, the conference was FREE to all attendees for the first time in its nine-year history. By providing new CME, CLE, CTE accredited training, first responder training and six specialized content learning tracks for families and medical professionals, attendance increased. The conference culminates with a keynote address by Generation Rescues president, Jenny McCarthy. ADVOCACY: GR ADVOCATES FOR THE EMPOWERMENT OF FAMILIES AFFECTED BY AUTISM TO ACHIEVE A BETTER QUALITY OF LIFE TODAY AND FOR FUTURE GENERATIONS. OUR COLLABORATIONS SUPPORT THE PARENTS INVOLVEMENT IN EDUCATING THE COMMUNITY AT LARGE ON AUTISM AND IT'S IMPACTS UPON SOCIETY. PUBLIC RELATIONS: GR IS DEDICATED TO RAISING PUBLIC AWARENESS ABOUT AUTISM, AUTISM TREATMENTS AND ITS EFFECTS ON INDIVIDUALS AND FAMILIES. GR'S MEDIA CAMPAIGNS, CORPORATE PARTNERSHIPS AND WEBSITE SHOWS THE STRIDES MADE IN AUTISM EDUCATION BY PROVIDING INFORMATION AND HOPE. 1-877-98 AUTISM - TOLL FREE HOTLINE: GR'S TRAINED SPECIALISTS PROVIDE SUPPORT, REFERRALS, AND ANSWERS TO QUESTIONS ON THIS TOLL-FREE INFORMATION HOTLINE. THE DIRECT INQUIRES COME FROM PATIENTS, CAREGIVERS, NURSES, SCHOOLS AND HEALTH CARE PROVIDERS, CALLS RANGE FROM REFERRALS FOR THERAPISTS TO DOCTORS TO HOW TO ACCESS A LOCAL RESOURCE IN THEIR COMMUNITY. IN ADDITION TO THE HOTLINE GR HOSTS SUPPORT GROUP MEETINGS FOR FAMILIES IN PARTICULAR AREAS LACKING RESOURCES. MARKETING & AWARENESS: GR IS DEDICATED TO SPREADING AWARENESS AND INFORMATION ABOUT AUTISM TO THE GENERAL POPULATION TO ENSURE THE UNDERSTANDING AND SUPPORT FOR THE DISORDER. GR WORKS CLOSELY ON A GRASSROOTS AND NATIONAL LEVEL TO ENGAGE FAMILIES IN THE PROCESS. WEBSITE: Generation Rescues website serves as an interactive information tool with resources on autism spectrum disorders. The website houses a blog with articles from leading physicians, community partners and parent mentors. Rescue Angels: Rescue Angels are parents of children who have greatly improved from symptoms of autism through the services of Generation Rescue. Comprised of more than 1,362 volunteers in 38 countries, Rescue Angels are parent mentors that help mentor families on how to access local resources in their area, find a doctor and learn about education opportunities. Rescue Angels supports calls and emails monthly from families around the world.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.