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 | ||||
| (1)
Smith College |
041843040 | 2 | Yes | Yes | Yes | 159,311 | |||
| Total | 159,311 | ||||||||
| 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 | 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. | ||||||
| Calendar year(or fiscal year beginning in) | (a) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (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. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets.. | ||||||
| 11 | Total support (Add lines 7 through 10). | ||||||






| 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 |
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| Software ID: | 11000218 |
| Software Version: | 2011.0.0 |
Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Form 990 Part V | 2 | The Trustees of the Smith College, 04-1843040, is the fiscal agent for the Smith Students Aid Society, Inc. The Societys one employee is paid through the Colleges payroll system therefore, her W2 form is reported under the Colleges W3. The College has filed all required federal employment tax returns. |
| Form 990 Part VI | 11A | The Smith Students Aid Society, Incs Form 990 was prepared by the Trustees of the Smith College, its fiscal agent. The Societys draft Form 990 was reviewed by the Smith College Controller, the Director of Accounting and the Societys Officers and Board of Directors. An electronic copy of the final Form 990 was provided to the Board of Directors prior to filing with the IRS. |
| Form 990 Part VI | 12c | The Smith Students Aid Society, Inc has a conflict of interest policy that includes a questionnaire that all members of its Board of Directors must complete and sign their names to annually certifying that the statements therein are true and complete. Any member of the Board of Directors is expected to refrain from participation in any decision of the Board in which there is a conflict of interest. |
| Form 990 Part VI | 19 | The Smith Students Aid Society, Inc. makes its governing documents, conflict of interrest policy, financial statements and Form 990 available to the public upon request. The Form 990 and the Societys financial statements are also available on the website of the Massachusetts Attorney General. |
| Form 990 Part VII | 1 | Per the Smith Students Aid Society, Inc.s bylaws, no member of the Board of Directors may be compensated for their service nor are they eligible for contracts. |
| Form 990 Part XI | 5 | Investment return decreasing long-term investments 126,751. |
| Form 990 Part III | 1-7 | Part III and Schedule I. The Smith Students Aid Society, Inc SSAS provides small individual grants to Smith College students as funding allows for fine arts supplies, credit-bearing programs, beyond smith, emergencies uninsured medical and dental expenses, textbooks, summer study, special opportunities. Students must submit an application in accordance with SSAS published guidelines. In that application, students must submit a complete budget that includes their own contribution toward the activity for which they are requesting aid as well as a complete description of the program, trip or activity. |
| Form 990 Part III | 1-7 | For some programs, receipts for expenses must be submitted before reimbursement can be approved. Grant applications must be submitted by specified deadlines for consideration. Grants are carefully monitored by the SSAS administrator to ensure compliance with published guidelines and the SSAS Board of Directors approved budget. |
| Form 990 Part V Section A Line 2 The Trustees of the Smith College, 04-1843040, is the fiscal agent for the Smith Students Aid Society, Inc. The Societys one employee is paid through the Colleges payroll system therefore, her W2 form is reported under the Colleges W3. The College has filed all required federal employment tax returns. Form 990 Part VI Section B Line 11A The Smith Students Aid Society, Incs Form 990 was prepared by the Trustees of the Smith College, its fiscal agent. The Societys draft Form 990 was reviewed by the Smith College Controller, the Director of Accounting and the Societys Officers and Board of Directors. An electronic copy of the final Form 990 was provided to the Board of Directors prior to filing with the IRS. Form 990 Part VI Section B Line 12c The Smith Students Aid Society, Inc has a conflict of interest policy that includes a questionnaire that all members of its Board of Directors must complete and sign their names to annually certifying that the statements therein are true and complete. Any member of the Board of Directors is expected to refrain from participation in any decision of the Board in which there is a conflict of interest. Form 990 Part VI Section C Line 19 The Smith Students Aid Society, Inc. makes its governing documents, conflict of interrest policy, financial statements and Form 990 available to the public upon request. The Form 990 and the Societys financial statements are also available on the website of the Massachusetts Attorney General. Form 990 Part VII Section A Line 1 Per the Smith Students Aid Society, Inc.s bylaws, no member of the Board of Directors may be compensated for their service nor are they eligible for contracts. Form 990 Part XI Line 5 Investment return decreasing long-term investments 126,751. Form 990 Part III Section III Line 1-7 Part III and Schedule I. The Smith Students Aid Society, Inc SSAS provides small individual grants to Smith College students as funding allows for fine arts supplies, credit-bearing programs, beyond smith, emergencies uninsured medical and dental expenses, textbooks, summer study, special opportunities. Students must submit an application in accordance with SSAS published guidelines. In that application, students must submit a complete budget that includes their own contribution toward the activity for which they are requesting aid as well as a complete description of the program, trip or activity. Form 990 Part III Section III Line 1-7 For some programs, receipts for expenses must be submitted before reimbursement can be approved. Grant applications must be submitted by specified deadlines for consideration. Grants are carefully monitored by the SSAS administrator to ensure compliance with published guidelines and the SSAS Board of Directors approved budget. |
| Software ID: | 11000218 |
| Software Version: | 2011.0.0 |