Attach to Form 990 or Form 990-EZ.
See separate instructions.| (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? |
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|---|---|---|---|---|---|---|---|---|---|
| Yes | No | Yes | No | Yes | No | ||||
| Total | |||||||||
| 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.") .... | 11,533 | 28,275 | 39,108 | 13,113 | 16,428 | 108,457 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3.. | 11,533 | 28,275 | 39,108 | 13,113 | 16,428 | 108,457 |
| 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).. | 0 | |||||
| 6 | Public Support. Subtract line 5 from line 4. | 108,457 | |||||
| Calendar year(or fiscal year beginning in) | (a) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 11,533 | 28,275 | 39,108 | 13,113 | 16,428 | 108,457 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 59,284 | 58,756 | 57,812 | 52,166 | 54,706 | 282,724 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | 0 | |||||
| 10 | Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets.. | 0 | |||||
| 11 | Total support (Add lines 7 through 10). | 391,181 | |||||






| 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 | 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.) | ||||||
| Calendar year (or fiscal year beginning in) | (a) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (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.). | ||||||




| Facts And Circumstances Test |
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| Explanation |
|---|
| Part II, Line 17a - 10% Facts and Circumstances TestThe Foundation is attaching the following "detailed statement of the facts upon which the organization bases its conclusion." The headings for each section correspond with those in Regulation Section 1.170A-9(f)(3).I. Ten Percent-of-Support Limitation (Regulation Section 1.170A-9(f)(3)(i)The Foundation meets this requirement as it received over 27% of its support from the public in the current year. See Form 990-EZ, Schedule A, Part II, Section C, Line 14.II. Attraction of Public Support (Regulation Section 1.170A-9(f)(3)(ii)The Foundation is organized and operated to attract new and additional public support on a continuous basis. The Foundation has designated officers and a board of directors that work directly with the American Federation of Mineralogical Societies and its members to solicit donations to the Foundation. The Mineralogical Societies are located throughout the United States and each society generates contributions for the Foundation.III. Percentage of Financial Support (Regulation Section 1.170A-9(f)(3)(iii)As noted in Section I above, the Foundation receives over 27% of its support from the public. This is well over the 10% minimum required by the Regulations, and close to the 33 1/3% safe harbor amount. The Regulations also state the following: "If the percentage of the organization's support from public or governmental sources is low because it receives a high percentage of its total support from investment income on its endowment funds, such fact will be treated as evidence of compliance with this subdivision if such endowment funds were originally contributed by a governmental unit or by the general public."This statement accurately describes the current situation of the Foundation. The Foundation was established in 1958, and through public donations over the years has generated a substantial endowment. The majority of the Foundation's income is from the interest and dividends earned by the endowment. Public contributions decreased over several years due to the poor economic conditions throughout the country.IV. Sources of Support (Regulation Section 1.170A-9(f)(3)(iv)The Foundation receives its support from multiple persons located throughout the United States. It does not receive a significant amount of support from the members of a single family. As indicated above, the Foundation has been in existence since 1958 and works with Mineralogical Societies throughout the country to generate donations. V. Representative Governing Body (Regulation Section 1.170A-9(f)(3)(v)The Foundation's officers and directors are selected from the various Mineralogical Societies. Each Society has at least one director to ensure that all regions of the country are represented in the Foundation's governing body.The two remaining items described in the Regulations, "Availability of Public Facilities and Services" and "Additional Factors Pertinent to Membership Organizations" are not applicable to the Foundation. |
| Software ID: | 11000144 |
| Software Version: | 2011v1.5 |
Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | No documents available to the public. |
| Form 990, Part VI, Line 11 | Form 990, Part VI, Line 11: Form 990 Review Process | Form 990 provided to and reviewed by officers of the board prior to filing - all board members povided access to Form 990 and reviewed financial statements |
| Software ID: | 11000144 |
| Software Version: | 2011v1.5 |