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
INSTITUTE OF NUCLEAR POWER OPERATIONS
Employer identification number
58-1382198
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.") ....
79,894,264
92,905,630
96,709,578
101,176,320
108,109,925
478,795,717
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
79,894,264
92,905,630
96,709,578
101,176,320
108,109,925
478,795,717
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)..
208,133,109
6
Public support. Subtract line 5 from line 4.
270,662,608
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..
79,894,264
92,905,630
96,709,578
101,176,320
108,109,925
478,795,717
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
3,026,424
2,079,873
1,670,560
974,633
1,468,747
9,220,237
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
42,410
2,214
44,624
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).
488,060,578
12
Gross receipts from related activities, etc. (see instructions)
..................
12
10,364,363
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
55.460 %
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
54.880 %
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.)
0
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
0 %
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
0 %
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
OTHER ADDL INFO: PART II, SECTION B, LINE 12-- GOVERNMENT CONTRACT REVENUE; 2007: $1,097,827; 2008: $996,117; 2009: $1,222,584; 2010: $1,766,335; 2011: $2,817,618; 2012: $3,561,709;
Explanation
Schedule A (Form 990 or 990-EZ) 2012
Additional Data
Software ID:
12000225
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
INSTITUTE OF NUCLEAR POWER OPERATIONS
Employer identification number
58-1382198
Identifier
Return Reference
Explanation
Pt VI, Line 15a
For all officers of the organization, market rates are determined
Pt VI, Line 15b
annually through collection and analysis of comparability data.
This analysis is reviewed by the Personnel and Compensation Committee (PD&C)
of the INPO Board of Directors and approved by that committee.
The comparable positions in the marketplace and INPO's
methodology for determining market rates are reviewed every
three to four years by an external compensation consultant who
reports the results of their review directly to the PD&C. As a result of the
consultant's review, adjustments (if needed) are made to the comparable
positions and methodology. The market rate analysis establishes salary ranges
for the officer level positions.
Actual salaries for the officers below the CEO are determined by the
individual's manager and are based on performance, position within
the approved salary range, and position in relation to other incumbents.
All salary recommendations for officers below the CEO level are reviewed by
the CEO and approved by the PD&C.
The CEO's salary is adjusted annually after PD&C review of market data.
The PD&C recommends all salary actions regarding the CEO to the
full Board for approval.
Pt VI, Line 7a
Each member shall have one vote in the election of directors of the Institute.
Pt VI, Line 11b
Form 990 is prepared internally by organization personnel. The completed return
is reviewed and signed by Bennett Thrasher PC and INPO executuve management.
A copy of the audited financial statements and the form 990 are provided to all members
of the finance and Audit Committee of the INPO Board of Directors prior to the
electronic filing of the form 990.
Pt VI, Line 6
Any person, firm, agency, or corporation, public or private,
Form 990, Part VI, Line 9
W.G. GATES 444 S 16TH ST MALL OMAHA NE 68102 T.F. FARRELL II 100 TREDEGAR ST RICHMOND VA 23219 L. HAY III 700 UNIVERSE BLVD JUNO BEACH FL 33408 D.E. BRANDT 400 NORTH 5TH STREET PHOENIX AZ 85004 M.A. SHATTUCK III 100 CONSTELLATION WAY, STE 1800P BALTIMORE MD 21202 J.E. ROGERS 550 S. TRYON ST. CHARLOTTE NC 28202 T.A. FANNING 30 IVAN ALLEN JR. BLVD. NW ATLANTA GA 30308 J.T. HERRON ECHELON ONE, 1340 ECHELON PKWY JACKSON MS 39213 A.J. ALEXANDER 76 S MAIN ST AKRON OH 44308 M.G. MORRIS ONE RIVERSIDE PL
holding an operating license or constructon permit issued by or
applying for an early site permit or a combined construction permit and
operating license from the authorized US government agency for the
generation of electricity or steam for commercial purposes through
the application nuclear power may be a member of the institute.
Pt VI, Line 12c
The organization's "Business Ethics and Professionalism" policy covers all
aspects of the reguired standard of ethical and professional conduct
for individuals involved in the conduct of the organization's work.
Activities must be conducted with integrity and independent of influences or conflicts
of interest that could impair professional judgement.
The policy states no formal monitoring program beyond manager observation, but
relies on the professionalism and good judgement of employees to disclose any
doubtful situation they encounter so that management can review it and render an
opinion as to its propriety. Compliance with this policy is strictly enforced.
Pt VI, Line 19
The organization's Certificate of Incorporation is on file with the Delaware Secretary
of State. Financial Statements are incorporated in the annual Form 990 files with the
Internal Revenue Service. Copies of audited financial statements and Form 990 are available upon request.
Pt XI
Line 9- Minimum Pension and Other Post Retirement Liabilities
Adjustments of $1,215,583 .
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.