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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
POPULATION ACTION INTERNATIONAL
Employer identification number
52-0812075
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
5,912,730
3,930,055
7,520,667
6,152,323
5,511,728
29,027,503
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
5,912,730
3,930,055
7,520,667
6,152,323
5,511,728
29,027,503
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)..
10,427,257
6
Public support. Subtract line 5 from line 4.
18,600,246
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
5,912,730
3,930,055
7,520,667
6,152,323
5,511,728
29,027,503
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
66,733
37,314
40,053
55,704
66,685
266,489
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.)..
5,264
20,822
1,604
420
3,065
31,175
11
Total support (Add lines 7 through 10).
29,325,167
12
Gross receipts from related activities, etc. (see instructions)
..................
12
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
63.430 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
62.630 %
16a
33 1/3% support test—2013.
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—2012.
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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
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
Schedule A (Form 990 or 990-EZ) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
POPULATION ACTION INTERNATIONAL
Employer identification number
52-0812075
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
THE PAI BOARD OF DIRECTORS DELEGATES RESPONSIBILITY FOR THE REVIEW OF THE COMPLETED FORM 990 TO THE AUDIT COMMITTEE. THE COMMITTEE REVIEWS THE FORM WITH THE VICE PRESIDENT OF FINANCE AND WHEN THE COMMITTEE IS IN AGREEMENT WITH MANAGEMENT ON THE INFORMATION IN THE RETURN IT APPROVES THE FINAL COPY FOR MANAGEMENT TO SIGN. A COMPLETE COPY OF THE FINAL RETURN IS DISTRIBUTED TO ALL BOARD MEMBERS AND THE AUDIT COMMITTEE REPORTS ITS APPROVAL TO THE FULL BOARD AT THE NEXT SCHEDULED MEETING OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 12C
EACH OFFICER AND DIRECTOR OF THE PAI BOARD OF DIRECTORS REVIEWS, COMPLETES, AND SIGNS THE CONFLICT OF INTEREST REVIEW FORM ANNUALLY. THE SIGNED FORM IS SUBMITTED TO THE CHAIR OF THE PAI BOARD OF DIRECTORS. ANY CONFLICT OF INTEREST THAT ARISES IS BROUGHT TO THE ATTENTION OF THE BOARD OF DIRECTORS AND THE OFFICER OR DIRECTOR INVOLVED DOES NOT VOTE ON THE MATTER. EACH STAFF MEMBER REVIEWS, COMPLETES, AND SIGNS THE PAI POLICY STATEMENTS (INCLUDING CONFLICT OF INTEREST) UPON HIRE. THE SIGNED FORM IS SUBMITTED TO THE VICE PRESIDENT OF FINANCE & ADMINISTRATION AND ANY CONFLICTS ARE REPORTED TO THE CHAIR OF THE BOARD OF DIRECTORS. THE STAFF MEMBER AGREES TO REPORT TO THE CHAIR OF THE BOARD OF DIRECTORS ANY FURTHER SITUATIONS THAT MAY DEVELOP DURING THEIR EMPLOYMENT.
FORM 990, PART VI, SECTION B, LINE 15
PAI DETERMINES COMPENSATION FOR ALL EMPLOYEES BY FOLLOWING THE GUIDELINES SET FORTH IN THE PAI SALARY ADMINISTRATION POLICY. THE PAI EXECUTIVE COMMITTEE AND BUDGET & FINANCE COMMITTEE PERIODICALLY REVIEW AND APPROVE THIS POLICY. EACH STAFF POSITION IS ANALYZED AND DEFINED IN A JOB DESCRIPTION DEVELOPED THROUGH A COOPERATIVE EFFORT OF THE DEPARTMENT VICE PRESIDENT OR DIRECTOR, THE CHIEF OPERATING OFFICER AND THE INCUMBENT (WHEN APPROPRIATE), AND APPROVED BY THE PRESIDENT/CEO. TO ACHIEVE INTERNAL AND EXTERNAL EQUITY A SALARY COMPARISON IS COMPLETED IN EVEN NUMBERED YEARS FOR EACH POSITION. THE OUTCOME OF THE SALARY COMPARISON IS THE ESTABLISHMENT OF A SALARY RANGE FOR EACH POSITION. THESE RANGES ARE DEVELOPED BY THE VP OF FINANCE & ADMINISTRATION AND APPROVED BY THE PRESIDENT/CEO BY UTILIZING UP TO THREE CURRENT SALARY STUDIES SUCH AS, PRM CONSULTING, INC. - MANAGEMENT COMPENSATION REPORT FOR NOT-FOR-PROFIT ORGANIZATIONS; INSIDE NGO - HEADQUARTERS SALARY, BENEFITS, AND HUMAN RESOURCE ADMINISTRATIVE POLICIES SURVEY COMPENSATION REPORT; AND TOTAL COMPENSATION SOLUTIONS - NOT-FOR-PROFIT COMPENSATION SURVEY. DEVELOPMENT OF THE SALARY COMPARISON RESULTS IN A SALARY RANGE INVOLVING A MINIMUM, MIDPOINT AND MAXIMUM AS DEFINED BELOW: - MINIMUM - THE LOWEST RATE PAID TO AN INDIVIDUAL WHO IS HIRED FOR OR PROMOTED TO A JOB/POSITION THAT HAS BEEN CLASSIFIED IN THE GRADE LEVEL. THE MINIMUM IS 15% BELOW THE MID-POINT. - MIDPOINT - COMPETITIVE RATE FOR THE PARTICULAR GRADE LEVEL WHICH REPRESENTS THE WORTH OF THE JOB/POSITION TO PAI - THAT IS, THE AMOUNT OF COMPENSATION CONSIDERED TO BE FAIR AND EQUITABLE FOR AN EMPLOYEE WHO IS FULLY QUALIFIED IN TERMS OF TRAINING AND EXPERIENCE. THE MID-POINT OF EACH SALARY RANGE IS THE WEIGHTED AVERAGE OF SURVEY COMPOSITES (STAFF SIZE, BUDGET SIZE, ORGANIZATION TYPE, SCOPE, ETC.) AT THE MEDIAN (50TH PERCENTILE) BASE SALARY OF EACH JOB/POSITION. - MAXIMUM - HIGHEST RATE WHICH MAY BE PAID TO AN INCUMBENT IN THE GRADE LEVEL. THE MAXIMUM IS 45% GREATER THAN THE MINIMUM. THE PAI BOARD OF DIRECTORS PLANS TO CONDUCT A 360 DEGREE PERFORMANCE APPRAISAL AND SALARY REVIEW OF THE PRESIDENT/CEO EVERY TWO YEARS. THE SALARY RANGE IS DETERMINED BY THE PROCESS DESCRIBED IN THE SALARY ADMINISTRATION POLICY AND GUIDELINES ABOVE. THE BOARD OF DIRECTORS REVIEWED THE SALARY OF THE CEO IN SPRING OF 2012 AND MANAGEMENT SALARIES IN THE FALL OF 2013.
FORM 990, PART VI, SECTION C, LINE 19
PAI MAKES ITS GOVERNING DOCUMENTS (E.G. MINUTES OF BOARD AND COMMITTEE MEETINGS, AUDITED FINANCIAL STATEMENTS, FORM 990, CONFLICT OF INTEREST STATEMENT, WHISTLEBLOWER POLICY AND DOCUMENT RETENTION POLICY) AVAILABLE TO THE GENERAL PUBLIC BY PROVIDING COPIES ON REQUEST OR ALLOWING INSPECTION AT THE WASHINGTON DC OFFICE OF THE ORGANIZATION. THE FORM 990 IS ALSO POSTED ON GUIDESTAR.ORG AND IS AVAILABLE FOR INSPECTION ANYTIME. THE FORM 990 AND CURRENT AUDITED FINANCIAL STATEMENTS ARE ALSO POSTED ON PAI'S WEB SITE FOR REVIEW ANYTIME.
FORM 990, PART IX, LINE 11G
OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 499,597. MANAGEMENT AND GENERAL EXPENSES 27,782. FUNDRAISING EXPENSES 767. TOTAL EXPENSES 528,146.
FORM 990, PART XII, LINE 2C
THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS IS OVERSEEN BY PAI'S AUDIT COMMITTEE. THE AUDIT COMMITTEE REPORTS SELECTIONS TO THE BOARD OF DIRECTORS.
FORM 990 PART I LINE 6
THIS ESTIMATE REPRESENTS THE NUMBER OF INDIVIDUALS WHO WHERE PART OF PAI'S BOARD OF DIRECTORS VOLUNTEERS.
FORM 990, PART VI, LINE 8A AND 8B
THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTS ALL MEETINGS OF THE BOARD OF DIRECTORS, BUDGET AND FINANCE COMMITTEE, AUDIT COMMITTEE, INVESTMENT SUB-COMMITTEE AND EXECUTIVE COMMITTEE. NO OTHER COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.