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
ART OF CONSERVATION INC
Employer identification number
20-8119983
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.") ....
80,128
167,118
160,783
137,422
251,455
796,906
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
80,128
167,118
160,783
137,422
251,455
796,906
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)..
585,581
6
Public support. Subtract line 5 from line 4.
211,325
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..
80,128
167,118
160,783
137,422
251,455
796,906
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
5
3
3
11
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).
796,917
12
Gross receipts from related activities, etc. (see instructions)
..................
12
3,308
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.") .
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
ART OF CONSERVATION INC FILED THEIR INITIAL 990EZ RETURN FOR THE CALENDAR YEAR ENDING 12/31/2009. THE ORGANIZATION FILED THEIR 2ND CALENDAR YEAR RETURN FOR THE YEAR ENDING 12/31/2010. THE ORGANIZATION SWITCHED TO A FISCAL YEAR ENDING IN JUNE AND FILED A SHORT YEAR RETURN FOR 01/01/2011 TO 06/30/2011. THE 06/30/2011 RETURN IS FOR HALF OF A YEAR USING THE 2010 990EZ TAX FORM. THE ORGANIZATION FILED A 06/30/12 FISCAL YEAR TAX RETURN. THE ORGANIZATION IS FILING THEIR 06/30/2013 FISCAL YEAR TAX RETURN. THROUGH 06/30/2013, THE ORGANIZATION HAS FILED RETURNS FOR 4.5 YEARS.
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
ART OF CONSERVATION INC
Employer identification number
20-8119983
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
MISSION TO PROVIDE AN INNOVATIVE AND COMPREHENSIVE YEAR-LONG CONSERVATION AND HEALTH EDUCATION PROGRAM FOR CHILDREN ATTENDING SCHOOL IN RURAL COMMUNITIES BORDERING RWANDA'S VOLCANOES NATIONAL PARK. TO INSPIRE IN THE STUDENTS CREATIVITY AND RESPECT FOR THEMSELVES, THEIR PEERS, AND THE NATURAL WORLD. TO SUPPORT LOCAL COMMUNITIES INITIATIVES, INCLUDING ALTERNATIVE COOKING FUEL TECHNOLOGY, TO COMBAT DEFORESTATION AND TO DETER CHARCOAL PRODUCTION IN THE MOUNTAIN GORILLA HABITAT. TO FURTHER EMPHASIZE ACC'S CODE OF CONDUCT, AS WELL AS TO PROMOTE TEAMWORK AND ENCOURAGE GOOD HEALTH IN THE COMMUNITY, THE ORGANIZATION COORDINATES SPORT INSTRUCTION ACTIVITIES, INCLUDING AN ANNUAL 3K GORILLA FUN RUN AND THE IBIRUNGA TENNIS TOURNAMENT. METHODOLOGY AOC TEACHES LESSONS ABOUT CONSERVATION AND HEALTH THROUGH ENGLISH AND KINYARWANDA INSTRUCTION UTILIZING VISUAL, AUDITORY, AND PERFORMANCE ARTS. THIS PROGRAM PROVIDES A SAFE LEARNING ENVIRONMENT FOR STUDENTS TO DISCOVER AND EXPLORE THEIR WORLD THROUGH HANDS-ON ACTIVITIES.
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS
FORM 990, PAGE 1, PART I, LINE 6
VOLUNTEERS IN THE UNITED STATES ARE MADE UP OF OUR ADVISORY COUNCIL, BOARD MEMBERS AND OTHER INDIVIDUALS WHO MAY VOLUNTEER FOR SPECIFIC EVENTS. OUR KEY VOLUNTEERS PROVIDE LEGAL, ACCOUNTING, WEBMASTER AND MARKETING/FUNDRAISING SERVICES.
ALL OTHER ACCOMPLISHMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
SALE OF MARKETING ITEMS AND T-SHIRTS ITEMS TO PROMOTE ART OF CONSERVATION INC.
FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES
FORM 990, PART V, LINE 4B
RWANDA
OFFICERS WHO CANNOT BE REACHED
FORM 990, PAGE 6, PART VI, LINE 9
MARY G JAMES PO BOX 5355 CAREFREE, AZ 85377 TRACY LEVINE 2410 TERRACE ROAD DES MOINES, IA 50312 VIRGINIA CROSKERY 3800 WATERWORKS PARKWAY DES MOINES, IA 50312 CARLENE HINDS 11409 DAKOTA STREET NORWALK, IA 50211 RICHARD LOZIER 666 WALNUT ST DES MOINES, IA 50309 AMY CLANIN 2900 ADAMS MILL ROAD NW 305 WASHINGTON, DC 20009 CHRISTINA ELLIS 221 BOUVERIE STREET CARLTON, VIC, AUSTRALIA 3053, AS CHERYL STOCKTON 257 WEST 12TH STREET 5E NEW YORK, NY 10014 LORI HOWE 815 S 11TH ST ADEL, IA 50003 ALLISON HANES 5465 LAWTON AVENUE OAKLAND, CA 94618 KELLY OVERTON 420 PALM LAKE DRIVE PENSACOLA, FL 32507 MARTHA PARKER 1513 CAMBRIDGE ST HOUSTON, TX 77030 DAVID WHEELER 12 SOUTH HEATHCOTE AVENUE EDISON, NJ 08817 DANIELLE PERE 4903 EDGEMOOR LANE, 714 BETHESDA, MD 20814
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
ALL DIRECTORS ARE PROVIDED A COPY OF THE 990 AND INFORMED THAT THEY ARE RESPONSIBLE FOR THE 990 AND SHOULD REVIEW THE CONTENTS. PREPARER'S NAME AND PHONE NUMBER ARE PROVIDED TO ALL MEMBERS WITH THE INSTRUCTION THAT THEY SHOULD ASK QUESTIONS IF THEY HAVE THEM.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.