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
PACHYONYCHIA CONGENITA FUND
Employer identification number
68-0567493
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.") ....
381,318
232,702
214,562
271,722
492,160
1,592,464
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
381,318
232,702
214,562
271,722
492,160
1,592,464
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)..
1,085,117
6
Public support. Subtract line 5 from line 4.
507,347
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..
381,318
232,702
214,562
271,722
492,160
1,592,464
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
1,398
329
199
61
107
2,094
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).
1,594,558
12
Gross receipts from related activities, etc. (see instructions)
..................
12
67,505
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
31.820 %
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
27.170 %
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
THE FOLLOWING FACTS AND CIRCUMSTANCES ALSO WERE REPORTED TO COME TO A FINAL DETERMINATION THAT THE TAXPAYER IS A PUBLIC CHARITY: 1.170A-9(E)(3)(II) ATTRACTION OF PUBLIC SUPPORT. PACHYONYCHIA CONGENITA (PC) IS AN ULTRA RARE SKIN DISORDER WHICH CAUSES PAINFUL BLISTERS AND CALLUSES ON FEET AS WELL AS THICKENED NAILS, CYSTS, AND OTHER PAINFUL SYMPTOMS. THE TAXPAYER'S PRIMARY GOALS HAVE BEEN (1)TO INTEREST LEADING SCIENTISTS AND PHYSICANS WHO SPECIALIZE IN KERATIN DISORDERS IN RESEARCH FOR THE ULTRA-RARE DISORDER, PC AND TO ESTABLISH COLLABORATION AMONG RESEARCHERS; (2) TO ESTABLISH AND MAINTAIN AN INTERNATIONAL PC PATIENT REGISTRY (IPCRR) AS A RESOURCE FOR SCIENTIFIC RESEARCH; AND (3) TO PROVIDE EDUCATION AND SUPPORT FOR PHYSICIANS, SCIENTISTS AND PC PATIENTS AND THEIR FAMILIES WORLDWIDE. BY THEIR VERY NATURE, THESE TYPES OF ACTIVITIES HAVE THE POTENTIAL TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS AND PUBLIC CHARTIEIS ON A CONTINUOUS BASIS. AT NO TIME HAS PC PROJECT CONDUCTED ACTIVITIES WHICH SERVE THE PERSONAL OR PRIVATE INTEREST OF ITS FOUNDERS OR OTHER INSIDERS. THE TAXPAYER MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICIATION OF FUNDS. BROCHURES REQUESTING DONATIONS ARE WIDELY DISTRIBUTED AT SCIENTIFIC, PATIENT SUPPORT, AND PUBLIC EVENTS. THESE BROCHURES WERE ALSO DISTRIBUTED THROUGH DIRECT MAILINGS TO PERSONAL AND PROFESSIONAL CONTACTS. GRANT APPLICATIONS HAVE BEEN MADE TO FOUNDATIONS SUCH AS NFED, NORD, FDA/OOPD, NIH/NIAMS AND OTHERS. 1.170A-9(E)(3)(III) PERCENTAGE OF FINANCIAL SUPPORT. THE TAXPAYER RECEIVED 31.82 OF IT'S SUPPORT FROM PUBLIC SOURCES FROM 2008 TO 2012. 1.170A-9(E)(3)(IV) SOURCES OF SUPPORT. THE TAXPAYER HAS RECEIVED ITS SUPPORT FROM INDIVIDUALS, BUSINESSES AND FOUNDATIONS NOT RELATED TO THE ORGANIZATION THROUGH EITHER BUSINESS OR FAMILY RELATIONS. IN ADDITION TO DIRECT DONATIONS, MANY INDIVIDUALS HAVE DONATED TIME AND SERVICES TO ASSIST THE TAXPAYER IN ITS EXEMPT PURPOSE. 1.170A-9(E)(3)(V) REPRESENTATIVE GOVERNING BODY. THE TAXPAYER HAS THREE BOARDS THAT GOVERN ITS ACTIVITIES: 1. THE BOARD OF TRUSTEES DOES NOT REPRESENT THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS OR RELATED PERSONS. ALL BOARD MEMBERS SERVE WITHOUT COMPENSATION. MEMBERS OF THE BOARD HAVE SPECIAL KNOWLEDGE OR EXPERTISE TO ASSIST IN FULFILING ITS EXEMPT PURPOSE. 2. THE MEDICAL AND SCIENTIFIC ADVISORY BOARD IS A VOLUNTEER BOARD CONSISTING OF 14 PHYSICIANS AND SCIENTISTS WHO HAVE A SPECIALTY IN DETMATOLOGICAL RESEARCH AND GENETICS, WITH AN EMPHASIS ON KERATIN DISORDERS. SOME MEMBERS OF THIS BOARD ARE IN CONTACT DAILY WITH THE TAXPAYER REGARDING RESEARCH AND PATIENT CARE. MANY ARE IN CONTACT SEVERAL TIMES A MONTH. CONFERENCE CALLS ARE REGULARLY HELD WITH THE ENTIRE GROUP AND WITH SPECIAL SUB-GROUPS FOR PLANNING. THIS BOARD IS AVAILABLE FOR CONSULTATION REGARDING PATIENT CARE AND PATIENT NEEDS. 3. VOLUNTARY PATIENT ADVOCATES WORK TRHOUGH VARIOUS SOCIAL MEDIA SUCH AS FACEBOOK TO PROVIDE PATIENT OUTREACH AND PATIENT-TO-PATIENT SUPPORT. 1.170A-9(E)(3)(VI) AVILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES. (A) THE FACT THAT AN ORGANIZATION IS THE TYPE WHICH GENERALLY PROVIDES FACILITIES OR SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL...WILL BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED." IN FEBRUARY 2004, THE TAXPAYER ORGANIZED THE FIRST INTERNATIONAL PC CONFERENCE IN WHICH 23 OF THE LEADING KERATIN SPECIALISTS ATTENDED INCLUDING MARIO CAPECCHI (WINNER OF 2007 NOBEL PRIZE FOR MEDICINE). AT THE MEETING, THE GROUP FORMED THE INTERNATIONAL PC CONSORTIUM (IPCC) TO ENCOURAGE COLLABORATION FOR PC RESEARCH. THERE ARE NOW 141 EXPERTS WHO ARE ACTIVE MEMBERS OF THE IPCC AND EACH HAS AGREED TO COLLABORATE AND SHARE REAGANTS AND EXPERTISE TO ASSIST OTHER IPCC MEMBERS IN REGARD TO PC RESEARCH AND PATIENT CARE. THE MAJORITY OF THESE PARTICIPANTS REPRESENT NON-GOVERNMENTAL ORGANIZATIONS THAT SERVE MEMBERS OF A CHARITABLE CLASS IN THEIR HOME COUNTRIES. A LIST OF PARTICIPANTS CAN BE PROVIDED FOR REVIEW IF NEEDED. BEGINNING WITH THE 2004 SYMPOSIUM, THE TAXPAYER HAS SPONSORED AN ANUAL SCIENTIFIC MEETING EACH YEAR. THE TAXPAYER ALSO PROVIDES EXPERTISE DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC BY RESPONDING TO DOZENS OF TELEPHONE, MAIL, AND INTERNET INQUIRIES EACH WEEK AT NO CHARGE FROM PUBLIC HEALTH OFFICALS, PRACTITIONERS IN THE FIELD, AND/OR MEMBERS OF THE GENERAL PUBLIC. IN MANY CASES, MEMBERS OF THE MEDICAL AND SCIENTIFIC ADVISORY BOARD PROVIDED RESPONSES WHEN SPECIFIC SCIENTIFIC OR MEDICAL OPINIONS WERE NEEDED. THE IPCC HAS 3 WORKING TEAMS (1) RESEARCH TEAM CONDUCTING BASIC AND TRANSLATIONAL RESEARCH (2) DIAGNOSTICS AND GENETICS TEAM (3) PHYSICIANS NETWORK. EACH OF THESE TEAMS ARE ACTIVELY PROVIDED PUBLIC SERVICE TO THOSE WITH PC AND MANY OTHER RELATED SKIN DISORDERS. (B) THE FACT THAT AN ORGANIZATION IS AN EDUCATION OR RESEARCH INSTITUTION WHICH REGULARLY PUBLISHES SCHOLARLY STUDIES...WILL ALSO BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED." FROM 2004 TO 2012, THE TAXPAYER'S BOARD MEMBERS AND VOLUNTEERS HAVE CONTRIBUTED TO A NUMBER OF SCHOLARLY STUDIES RELATED TO PC AND PC RESEARCH. PUBLICATIONS CAN BE PROVIDED FOR REVIEW IF NEED AND MANY ARE ON-LINE AND AVAILABLE AT HTTP://WWW.PACHYONYCHIA.ORG/RESEARCH_ARTICLES.PHP . ALSO, IPCC NEWSLETTERS HAVE BEEN PUBLISHED EVERY QUARTER SINCE 2004. THE LATEST EDITION WAS DISTRIBUTED TO OVER 200 VIA E-MAIL AND MAIL. IN ADDITION, NUMEROUS PRESENTATIONS ON PC HAVE BEEN MADE BY BOARD MEMBERS AND VOLUNTEERS IN SCIENTIFIC MEETINGS IN ST LOUIS, MISSOURI; PHILADELPHIA, PENNSYLVANIA; LOS ANGELES, CALIFORNIA; SAN FRANCISCO, CALIFORNIA; WASHINGTON, DC; BUENOS AIRES, ARGENTINA; MAASTRICHT, THE NETHERLANDS;AND VARIOUS OTHER STATES & COUNTRIES. (C) SIMALARLY, THE FOLLOWING FACTORS WILL ALSO BE CONSIDERED EVIDENCE THAT AN ORGANIZATION IS "PUBLICLY SUPPORTED:" (1) THE PARTICIPATION IN, OR SPONSORSHIP OF, PROGRAMS OF THE ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE, PUBLIC OFFICALS, OR CIVIC OR COMMUNITY LEADERS. PLEASE SEE (A) ABOVE FOR A DESCRIPTION OF THE TAXPAYER'S INTERNATIONAL SCIENTIFIC CONFERENCES FOR EXAMPLES OF PARTICIPATION IN, AND SPONSORSHIP OF PROGRAMS OF THE ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE, PUBLIC OFFICALS, OR CIVIC OR COMMUNITY LEADERS. IN ADDITION, THE TAXPAYER HAS SEVERAL OTHER ACTIVITIES WHICH DEMONSTRATE THIS BROAD PUBLIC SUPPORT: 1. PATIENT SUPPORT MEETINGS HAVE BEEN HELD IN SALT LAKE CITY, UTAH (2004 AND 2009); KANSAS CITY, MISSOURI (2004); DUNDEE, SCOTLAND (2004 AND 2006); NIAGRA FALLS, ONTARIO (2005); PARK CITY, UTAH (2007); PITLOCHRY, SCOTLAND (2008); EDINBURGH, SCOTLAND AND PARIS, FRANCE (2010 AND 2012); PHEONIX, AZ AND PITTSBURG, PA (2011). MORE THAN A DOZEN PHYSICIANS AND SCIENTISTS VOLUNTEERED THEIR TIME AND PAID THEIR OWN EXPENSES TO ATTEND THE 2007 MEETING AND SIMILAR NUMBERS HAVE ATTENDED EACH MEETING. THERE WERE OVER 50 PC PATIENTS AND MANY OF THEIR FAMILY MEMBERS AT THE 2007 MEETING; AND ATTENDANCE HAS CONTINUED TO INCREASE SINCE. THE 2004 MEETING IN KANSASY CITY WAS HOSTED BY THE FOUNDATION FOR ICHTHYOSIS AND RELATED SKIN TYPES (F.I.R.S.T.). THE MEETING IN 2004, 2006, AND 2008 WERE HOSTED BY THE UNIVERSITY OF DUNDEE, SCOTLAND. THE MEETING IN 2009 WAS HOSTED BY THE UNIVERSITY OF UTAH 2. THE INTERNATIONAL PC RESEARCH REGISTERY HAS RECEIVED INSTITUTIONAL REVIEW BOARD APPROVAL THROUGH THE WESTERN INSTIUTIONAL REVIEW BOARD (STUDY NO. 2004/0468/1057496. IRB APPROVAL HAS BEEN RENEWED EACH YEAR. THIS IS THE ONLY ACTIVE REGISTRY FOR PC PATIENTS IN THE WORLD. THERE ARE NEARLY 1,000 PATIENTS REGISTERED. PC PATIENTS REGISTERED ARE FROM 45 COUNTRIES AND 42 U.S. STATES. 1.170A-9(E)(3)(VII) ADDITIONAL FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS. THE TAXPAYER IS NOT A MEMBERSHIP ORGANIZATION.
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
PACHYONYCHIA CONGENITA FUND
Employer identification number
68-0567493
Identifier
Return Reference
Explanation
RELATED PARTY INFORMATION AMONG OFFICERS
FORM 990, PAGE 6, PART VI, LINE 2
MARY SCHWARTZ JANICE SCHWARTZ TRUSTEE/MNGR TRUSTEE MOTHER-IN-LAW/DAUGHTER-IN-LAW
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
NO BOARD REVIEW WILL BE CONDUCTED PRIOR TO FILING FORM 990. RETURN WILL BE REVIEWED BY A FEW OF THE BOARD MEMBERS PRIOR TO FILING.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
GOVERNING DOCUMENTS AVAILABLE UPON REQUEST
OTHER FEES FOR SERVICES
FORM 990, PART IX, LINE 11G
CLINICAL TRIALS 17,484 0 0 OTHER PROFESSIONAL COSTS 0 19,252 7,387 0 0 0 GOLF TOURNAMENT OTHER FEES 0 0 2,648
RECONCILIATION OF CHANGES - OTHER
FORM 990, PART XI, LINE 9
BOOK / TAX DEPRECIATION DIFFERENCE 52
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.