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
STEER INC
Employer identification number
45-0262160
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.") .
144,824
164,927
156,878
220,139
282,159
968,927
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......
1,185,953
1,423,965
1,737,787
1,644,420
1,844,839
7,836,964
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
16,891
25,199
48,251
39,631
129,972
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.
1,330,777
1,605,783
1,919,864
1,912,810
2,166,629
8,935,863
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
15,978
28,707
31,083
29,975
28,412
134,155
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.
68,408
109,234
73,654
90,581
174,455
516,332
c
Add lines 7a and 7b..
84,386
137,941
104,737
120,556
202,867
650,487
8
Public support (Subtract line 7c from line 6.)
8,285,376
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...
1,330,777
1,605,783
1,919,864
1,912,810
2,166,629
8,935,863
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
19,700
19,488
21,498
25,751
42,513
128,950
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
19,700
19,488
21,498
25,751
42,513
128,950
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.)..
1,350,477
1,625,271
1,941,362
1,938,561
2,209,142
9,064,813
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
91.400 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
91.200 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
1.420 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
1.580 %
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
STEER INC
Employer identification number
45-0262160
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
IT IS STEER, INC.'S POLICY THAT STEER'S BOARD OF DIRECTORS SHALL REVIEW THE IRS FORM 990 THAT IS FILED ON THE ORGANIZATIONS BEHALF BEFORE IT IS FILED WITH THE IRS. A BOARD RESOLUTION IS NOT REQUIRED IN ORDER FOR THE FORM 990 TO BE FILED. THE MEANS OF DELIVERY SHALL BE EITHER BY A HARD COPY AVAILABLE AT A QUARTERLY BOARD OF DIRECTORS MEETING OR VIA AN EMAIL LINK TO THE 990 FORM ON STEER'S WEB-SITE (WWW.STEERINC.COM) SENT TO EACH DIRECTOR'S EMAIL ADDRESS.
FORM 990, PART VI, SECTION B, LINE 12C
THE DIRECTORS ARE REQUIRED TO DISCLOSE YEARLY IF THERE IS A CONFLICT OF INTEREST. THE STAFF MONITORS TRANSACTIONS THROUGHOUT THE YEAR AND IF A CONFLICT OR A POTENTIAL CONFLICT ARISES IT IS BROUGHT TO THE ATTENTION OF THE EXECUTIVE COMMITTEE WHO THEN REPORTS TO THE GENERAL BOARD OF DIRECTORS. ANY CONFLICT OF INTEREST IS THEN RESOLVED THROUGH BOARD DISCUSSION/ACTION.
FORM 990, PART VI, SECTION B, LINE 15
STEER, INC. WILL PAY THE EXECUTIVE DIRECTOR A JUST AND DECENT WAGE SO THAT HE/SHE MAY PROVIDE APPROPRIATELY HIS/HER NEEDS AND HIS/HER FAMILY. THE EXECUTIVE DIRECTOR SHOULD RECEIVE PAY AND BENEFITS THAT ARE COMPETITIVE TO SIMILAR JOBS WITHIN THE NONPROFIT ORGRANIZATIONS AND THAT PERMIT STEER TO HIRE AND RETAIN HIGH CALIBER INDIVIDUALS. TO MAINTAIN THIS PHILOSOPHY, STEER IS COMMITTED TO CONDUCTING SALARY AND BENEFIT REVIEWS ON AN ANNUAL BASIS. IN DETERMINING COMPENSATION, STEER, INC. ACKNOWLEDGES NOT ONLY THE BUSINESS LEADERSHIP THE EXECUTIVE DIRECTOR PROVIDES, BUT ALSO THE VALUABLE SPIRITUAL LEADERSHIP COMPONENT OF HIS/HER RESPONSIBILITIES. IN DETERMINING EXECUTIVE DIRECTOR COMPENSATION, THE DIRECTORS WILL COMPARE LIKE SERVICES PROVIDED TO SIMILAR ORGANIZATIONS CONSIDERING SIMILAR DUTIES, TIME DEVOTED TO WORK, SIZE OF THE ORGANIZATION, EXPERIENCE, FAMILIARITY WITH THE ORGANIZATIONS'S MISSION, EDUCATIONAL REQUIREMENT, AND ECONOMIC CONDITIONS ALONG WITH THE EXECUTIVE DIRECTOR'S SPIRITUAL LEADERSHIP CAPABILITIES. IN DETERMINING COMPENSATION, THE FOLLOWING ELEMENTS WILL BE COSIDERED: BASE SALARY, CONTRIBUTIONS TO QUALIFIED RETIREMENT PLAN, HEALTH INSURANCE BENEFITS, CHRISTMAS BONUS. COMPENSATION APPROVAL--THE EXECUTIVE COMMITTEE WILL ANNUALLY REVIEW THE EXECUTIVE DIRECTOR'S PERFORMANCE. THE COMMITTEE WILL REVIEW HIS/HER CURRENT SALARY, CONSIDER THE DIRECTOR'S PERFORMANCE, DETERMINE A RECOMMENDED SALARY, AND COMPARE THE SALARY RECOMMENDATION TO OTHERS IN LIKE POSITIONS. THE EXECUTIVE COMMITTEE WILL BRING THEIR COMPENSATION RECOMMENDATION TO THE ENTIRE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. OTHER KEY EMPLOYEES---THE EXECUTIVE DIRECTOR ANNUALLY REVIEWS THE STAFF'S PERFORMANCE. THE EXECUTIVE DIRECTOR COMPARES LIKE SERVICES PROVIDED TO SIMILAR ORGANIZATIONS CONSIDERING SIMILAR DUTIES, TIME DEVOTED TO WORK, SIZE OF THE ORGANIZATION, EXPERIENCE, FAMILIARITY WITH THE ORGANIZATION'S MISSION, EDUCATIONAL REQUIREMENTS AND ECONOMIC CONDITIONS. AN ANNUAL REVIEW REPORT IS GENERATED BY THE EXECUTIVE DIRECTOR WHO THEN REPORTS TO THE EXECUTIVE COMMITTEE HIS FINDINGS ALONG WITH THE RECOMMENDED SALARY ADJUSTMENTS. THE DIRECTOR HAS THE AUTHORITY TO RECOMMEND UP TO A 4% SALARY INCREASE. THE GENERAL BOARD OF DIRECTORS EVALUATES THE STAFF PERFORMANCE EVERY TWO TO FIVE YEARS AND MAKES ANY SALARY ADJUSTMENTS AS DEEMED APPROPRIATE.
FORM 990, PART VI, SECTION C, LINE 19
WHEN THE GOVERNING DOCUMENTS(ARTICLES OF INCORPORATION, BYLAWS AND CONSTITUTION) AND CONFLICT OF INTEREST POLICY OF THE ORGANIZATION ARE SUBJECT TO THE FEDERAL OR STATE PUBLIC DISCLOSURE RULES, THESE DOCUMENTS WILL BE MADE AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. COPIES OF STEER INC.'S AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO ANY PERSON OR ENTITY UPON WRITTEN OR VERBAL REQUEST.
FORM 990, PART XII, LINE 2 (C)
THERE WAS NO CHANGE FROM PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.