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
NATIONAL DISASTER SEARCH DOG FOUNDATION
Employer identification number
77-0412509
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.") ....
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.
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..
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. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
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
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
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.") .
3,383,870
5,376,275
4,955,004
9,553,975
5,037,149
28,306,273
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......
14,618
21,900
32,615
20,809
23,640
113,582
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
3,398,488
5,398,175
4,987,619
9,574,784
5,060,789
28,419,855
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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.
0
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
28,419,855
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...
3,398,488
5,398,175
4,987,619
9,574,784
5,060,789
28,419,855
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
25,498
32,139
40,027
37,355
56,445
191,464
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
25,498
32,139
40,027
37,355
56,445
191,464
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
0
13
Total support. (Add lines 9, 10c, 11, and 12.)..
3,423,986
5,430,314
5,027,646
9,612,139
5,117,234
28,611,319
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
99.330 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
99.280 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.670 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.720 %
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:
13000170
Software Version:
2013v3.1
-
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
NATIONAL DISASTER SEARCH DOG FOUNDATION
Employer identification number
77-0412509
Return Reference
Explanation
Form 990, Part VI, Line 11b: Form 990 Review Process
All Board members review and approve the 990 before it is filed.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
THE BOARD OF DIRECTORS AND KEY EMPLOYEES ARE QUESTIONED ANNUALLY TO ENSURE COMPLIANCE; THEY ARE ALSO REMINDED THEY SHOULD DO SO IF CHANGES OCCUR THROUGHOUT THE YEAR.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
THE BOARD OF DIRECTOR'S CHAIR DOES AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTOR; THE DEPARTMENT SUPERVISOR DOES AN ANNUAL EVALUATION OF EACH STAFF MEMBER.THE CENTER FOR NONPROFIT MANAGEMENT COMPENSATION AND BENEFITS SURVEY IS USED TO DETERMINE THE SALARIES OF ALL STAFF, INCLUDING THE EXECUTIVE DIRECTOR. SALARIES ARE BASED ON SIMILAR NONPROFITS FIELDS OF SERVICE, BUDGET, STAFF SIZE, POSITION AND GEOGRAPHIC LOCATION.THE OPERATIONS COMMITTEE REVIEWS THE DRAFT BUDGET SUBMITTED BY STAFF; THIS BUDGET INCLUDES THE BREAK OUT OF ALL SALARIES, INCLUDING THE EXECUTIVE DIRECTOR. THE OPERATION COMMITTEE SUBMITS THE AGREED UPON BUDGET TO THE BOARD OF DIRECTORS WITH A RECOMMENDATION FOR APPROVAL.THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE ANNUAL BUDGET BY A MAJORITY VOTE.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
THIS PROCESS IS USED TO DETERMINE THE EXECUTIVE DIRECTOR AND STAFF COMPENSATION:THE BOARD OF DIRECTOR'S CHAIR DOES AN ANNUAL EVALUATON OF THE EXECUTIVE DIRECTOR; THE DEPARTMENT SUPERVISOR DOES AN ANNUAL EVALUATION OF EACH STAFF MEMBER.THE CENTER FOR NONPROFIT MANAGEMENT COMPENSATION AND BENEFITS SURVEY IS USED TO DETERMINE THE SALARIES OF ALL STAFF, INCLUDING THE EXECUTIVE DIRECTOR. SALARIES ARE BASED ON SIMILAR NONPROFITS FIELDS OF SERVICE, BUDGET, STAFF SIZE, POSITION AND GEOGRAPHIC LOCATION.THE OPERATIONS COMMITTEE REVIEWS THE DRAFT BUDGET SUBMITTED BY STAFF; THIS BUDGET INCLUDES THE BREAK OUT OF ALL SALARIES, INCLUDING THE EXECUTIVE DIRECTOR. THE OPERATIONS COMMITTEE SUBMITS THE AGREED UPON BUDGET TO THE BOARD OF DIRECTORS WITH A RECOMMENDATON FOR APPROVAL.THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE ANNUAL BUDGET BY A MAJORITY VOTE.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
THE AUDITED FINANCIAL STATEMENTS, FORM 990, DOCUMENT RETENTION POLICY, CONFLICT OF INTEREST POLICY AND CEO COMPENSATON PROCESS ARE PUBLISHED ON THE NATIONAL DISASTER SEARCH DOG FOUNDATION'S WEBSITE; ALL AVAILABLE FOR PUBLIC VIEWING.
Form 990, Part IX, Line 24e: Other Expenses
ADP FEES : Column (A) - Total = $4493; Column (B) - Program Services = $0; Column (C) - Management & General = $4493; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
ADVERTISING: Column (A) - Total = $17587; Column (B) - Program Services = $14773; Column (C) - Management & General = $879; Column (D) - Fundraising = $1935
Form 990, Part IX, Line 24e: Other Expenses
AUTOMOBILE: Column (A) - Total = $4244; Column (B) - Program Services = $4179; Column (C) - Management & General = $6; Column (D) - Fundraising = $59
Form 990, Part IX, Line 24e: Other Expenses
Bank Charges: Column (A) - Total = $9918; Column (B) - Program Services = $0; Column (C) - Management & General = $9918; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
BOARD OF DIRECTORS: Column (A) - Total = $1154; Column (B) - Program Services = $0; Column (C) - Management & General = $1154; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
CAMPAIGN COSTS NTC: Column (A) - Total = $39483; Column (B) - Program Services = $33560; Column (C) - Management & General = $1974; Column (D) - Fundraising = $3949
Form 990, Part IX, Line 24e: Other Expenses
CANINE RECRUITERS: Column (A) - Total = $59060; Column (B) - Program Services = $59060; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
COLLATERAL MATERIALS: Column (A) - Total = $10167; Column (B) - Program Services = $8197; Column (C) - Management & General = $685; Column (D) - Fundraising = $1285
Form 990, Part IX, Line 24e: Other Expenses
COMMUNITY EVENTS: Column (A) - Total = $5471; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $5471
Form 990, Part IX, Line 24e: Other Expenses
CONTRACT LABOR: Column (A) - Total = $2700; Column (B) - Program Services = $2700; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
CONTRACTED SERVICES: Column (A) - Total = $3213; Column (B) - Program Services = $1863; Column (C) - Management & General = $111; Column (D) - Fundraising = $1239
Form 990, Part IX, Line 24e: Other Expenses
DUES AND SUBSCRIPTIONS: Column (A) - Total = $5050; Column (B) - Program Services = $0; Column (C) - Management & General = $130; Column (D) - Fundraising = $4920
Form 990, Part IX, Line 24e: Other Expenses
EMPLOYEE COSTS: Column (A) - Total = $4294; Column (B) - Program Services = $3357; Column (C) - Management & General = $470; Column (D) - Fundraising = $467
Form 990, Part IX, Line 24e: Other Expenses
EQUIPMENT RENTAL: Column (A) - Total = $7082; Column (B) - Program Services = $5949; Column (C) - Management & General = $354; Column (D) - Fundraising = $779
Form 990, Part IX, Line 24e: Other Expenses
ESTATE PROGRAM: Column (A) - Total = $1723; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $1723
Form 990, Part IX, Line 24e: Other Expenses
FOUNDATIONS: Column (A) - Total = $269; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $269
Form 990, Part IX, Line 24e: Other Expenses
HANDLER COURSE: Column (A) - Total = $20465; Column (B) - Program Services = $20465; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
HANDLER FIELD REP PRGM: Column (A) - Total = $20587; Column (B) - Program Services = $20587; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
HANDLER PROGRAM: Column (A) - Total = $8595; Column (B) - Program Services = $8595; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
LIFETIME CARE FUNDS: Column (A) - Total = $13642; Column (B) - Program Services = $13642; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
MEALS & ENTERTAINMENT: Column (A) - Total = $164; Column (B) - Program Services = $-6; Column (C) - Management & General = $50; Column (D) - Fundraising = $120
Form 990, Part IX, Line 24e: Other Expenses
MEETINGS NTC: Column (A) - Total = $1478; Column (B) - Program Services = $1256; Column (C) - Management & General = $74; Column (D) - Fundraising = $148
Form 990, Part IX, Line 24e: Other Expenses
MONITORING WELLS: Column (A) - Total = $1302; Column (B) - Program Services = $1107; Column (C) - Management & General = $65; Column (D) - Fundraising = $130
Form 990, Part IX, Line 24e: Other Expenses
NTC OTHER: Column (A) - Total = $33200; Column (B) - Program Services = $28220; Column (C) - Management & General = $1660; Column (D) - Fundraising = $3320
Form 990, Part IX, Line 24e: Other Expenses
OFFICE CLEANING: Column (A) - Total = $6025; Column (B) - Program Services = $5061; Column (C) - Management & General = $301; Column (D) - Fundraising = $663
Form 990, Part IX, Line 24e: Other Expenses
Postage and Shipping: Column (A) - Total = $16267; Column (B) - Program Services = $13548; Column (C) - Management & General = $796; Column (D) - Fundraising = $1923
Form 990, Part IX, Line 24e: Other Expenses
Printing and Publications: Column (A) - Total = $69324; Column (B) - Program Services = $37967; Column (C) - Management & General = $2260; Column (D) - Fundraising = $29097
Form 990, Part IX, Line 24e: Other Expenses
PROGRAM EVENTS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
PROGRAM MARKETING: Column (A) - Total = $2940; Column (B) - Program Services = $2940; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
PROGRAM SUPPLIES: Column (A) - Total = $21258; Column (B) - Program Services = $21258; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
RAINBOW BRIDGE: Column (A) - Total = $4315; Column (B) - Program Services = $4315; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
RENT: Column (A) - Total = $34800; Column (B) - Program Services = $29232; Column (C) - Management & General = $1740; Column (D) - Fundraising = $3828
Form 990, Part IX, Line 24e: Other Expenses
REPAIRS & MAINTENANCE: Column (A) - Total = $1700; Column (B) - Program Services = $1428; Column (C) - Management & General = $85; Column (D) - Fundraising = $187
Form 990, Part IX, Line 24e: Other Expenses
SALES TAX ADJUSTMENT: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
SOFTWARE: Column (A) - Total = $517; Column (B) - Program Services = $434; Column (C) - Management & General = $26; Column (D) - Fundraising = $57
Form 990, Part IX, Line 24e: Other Expenses
SPECIAL EVENTS: Column (A) - Total = $11471; Column (B) - Program Services = $9635; Column (C) - Management & General = $574; Column (D) - Fundraising = $1262
Form 990, Part IX, Line 24e: Other Expenses
STAFF DEVELOPMENT: Column (A) - Total = $9915; Column (B) - Program Services = $9555; Column (C) - Management & General = $57; Column (D) - Fundraising = $303
Form 990, Part IX, Line 24e: Other Expenses
STEWARDSHIP NTC: Column (A) - Total = $1188; Column (B) - Program Services = $1010; Column (C) - Management & General = $59; Column (D) - Fundraising = $119
Form 990, Part IX, Line 24e: Other Expenses
STEWARDSHIP: Column (A) - Total = $13909; Column (B) - Program Services = $5252; Column (C) - Management & General = $1132; Column (D) - Fundraising = $7525
TELECOMMUNICATIONS: Column (A) - Total = $16794; Column (B) - Program Services = $14107; Column (C) - Management & General = $840; Column (D) - Fundraising = $1847
Form 990, Part IX, Line 24e: Other Expenses
TRAINERS FEES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
UNDERWRITing EXPENSE: Column (A) - Total = $18533; Column (B) - Program Services = $9538; Column (C) - Management & General = $625; Column (D) - Fundraising = $8370
Form 990, Part IX, Line 24e: Other Expenses
UTILITIES: Column (A) - Total = $9812; Column (B) - Program Services = $8242; Column (C) - Management & General = $491; Column (D) - Fundraising = $1079
Form 990, Part IX, Line 24e: Other Expenses
VOLUNTEER & INTERN: Column (A) - Total = $546; Column (B) - Program Services = $459; Column (C) - Management & General = $27; Column (D) - Fundraising = $60
Form 990, Part IX, Line 24e: Other Expenses
WEBSITE AND EMAIL SERVICE: Column (A) - Total = $9972; Column (B) - Program Services = $8690; Column (C) - Management & General = $476; Column (D) - Fundraising = $806
Form 990, Part IX, Line 24e: Other Expenses
WORKPLACE GIVING: Column (A) - Total = $2158; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $2158
Other Changes In Net Assets Or Fund Balances - Other Decreases
prior period adjustment = -$545
Form 990, Part XII, Line 2: Change of Oversight or Selection Process
THE BOARD'S OPERATIONS COMMITTEE OVERSEES THE ANNUAL AUDIT PROCESS, INCLUDING THE REVIEW AND APPROVAL OF ALL FINANCIAL STATEMENTS AND COMPLETE OVERSIGHT OF THE INDEPENDENT AUDITOR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.