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
DONORSCHOOSEORG
Employer identification number
13-4129457
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.") ....
24,050,065
32,681,400
41,145,968
52,474,931
60,854,821
211,207,185
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
24,050,065
32,681,400
41,145,968
52,474,931
60,854,821
211,207,185
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)..
16,476,056
6
Public support. Subtract line 5 from line 4.
194,731,129
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..
24,050,065
32,681,400
41,145,968
52,474,931
60,854,821
211,207,185
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
89,819
78,195
61,576
66,382
68,325
364,297
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).
211,571,482
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
92.040 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
92.210 %
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
DONORSCHOOSEORG
Employer identification number
13-4129457
Return Reference
Explanation
FORM 990, PART I, LINE 6
IN ADDITION TO THE VOLUNTEER WORK DONE BY OUR BOARD OF DIRECTORS, THE MAJOR AREAS WHERE DONORSCHOOSE.ORG BENEFITS FROM VOLUNTEER HOURS IS IN OUR "TEACHERS AS SCREENERS" AND OUR "DONOR APPRECIATION" INITIATIVES. IN THE TEACHERS AS SCREENERS INITIATIVE, TEACHER VOLUNTEERS REVIEW CLASSROOM PROJECT PROPOSAL DESCRIPTIONS, TO ENSURE THEY CONTAIN THE ELEMENTS NECESSARY TO PROVIDE A CLEAR AND COMPELLING DESCRIPTION OF THE PROJECT OBJECTIVES AND EXPECTED OUTCOMES. IN THE DONOR APPRECIATION INITIATIVE, VOLUNTEERS HELP WITH THE PROCESS OF TAKING STUDENT THANK-YOU LETTERS THAT WE RECEIVE FROM THE CLASSROOM TEACHER AND PREPARING THEM FOR SUBSEQUENT MAILING TO THE PROJECT DONORS. WE ESTIMATE THAT 23,450 HOURS OF VOLUNTEER TIME WERE PROVIDED IN FISCAL YEAR 2014.
FORM 990, PART I, LINE 5
DONORSCHOOSE.ORG EMPLOYED 104 PERSONS DURING CALENDAR YEAR 2013. MANY OF THESE INDIVIDUALS WERE EITHER SEASONAL OR TEMPORARY WORKERS. AT JUNE 30, 2014, THE FULL TIME EQUIVALENT STAFF WAS 66.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 IS PREPARED BY OUR PUBLIC ACCOUNTING FIRM. AFTER PREPARATION, IT IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE CHIEF EXECUTIVE OFFICER. FOLLOWING THEIR REVIEW, IT IS REVIEWED AT A MEETING OF THE FINANCE AND AUDIT COMMITTEE, THE CHIEF FINANCIAL OFFICER, THE CHIEF EXECUTIVE OFFICER AND THE PUBLIC ACCOUNTING FIRM. AT THIS MEETING, THE CHIEF FINANCIAL OFFICER AND THE PUBLIC ACCOUNTING FIRM WALK THE ATTENDEES THROUGH THE DOCUMENT AND ANSWER ANY QUESTIONS THAT THEY MAY HAVE. WHEN THE FINANCE AND AUDIT COMMITTEE IS SATISFIED WITH THE FORM 990, THEY APPROVE IT. FOLLOWING APPROVAL BY THE FINANCE AND AUDIT COMMITTEE, THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. IF THERE ARE NO FURTHER QUESTIONS FROM THE BOARD, THE FORM 990 IS FILED BY THE CHIEF FINANCIAL OFFICER.
FORM 990, PART VI, SECTION B, LINE 12C
PERSONS COVERED UNDER THIS POLICY INCLUDE THE BOARD OF DIRECTORS AND THE KEY EMPLOYEES. THE POLICY IS DISCUSSED AT LEAST ANNUALLY AT A BOARD MEETING. EACH PERSON COVERED UNDER THIS POLICY IS AWARE OF HOW TO REPORT A POTENTIAL CONFLICT OF INTEREST. NO POTENTIAL CONFLICTS OF INTEREST HAVE BEEN REPORTED, BUT IF THEY HAD BEEN, THE POTENTIAL CONFLICT WOULD BE REVIEWED BY THE CHAIRMAN OF THE BOARD AND THE CHAIRMAN OF THE FINANCE AND AUDIT COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 15
THE COMPENSATION COMMITTEE MEETS ANNUALLY TO DECIDE ON THE BASE SALARY, BONUS TARGETS, AND ON THE CRITERIA FOR AWARDING BONUSES TO THE CHIEF EXECUTIVE OFFICER AND HIS DIRECT REPORTS. THIS PROCESS WAS LAST COMPLETED IN 2014 TO SET COMPENSATION FOR THE YEAR ENDING JUNE 30, 2015.
FORM 990, PART VI, SECTION C, LINE 19
FINANCIAL STATEMENTS, TAX RETURNS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, NON-DISCRIMINATION POLICY, COMPENSATION COMMITTEE CHARTER, AUDIT COMMITTEE CHARTER, CORPORATE GOVERNANCE COMMITTEE CHARTER, GIFT ACCEPTANCE POLICY AND CAUSE MARKETING DISCLOSURES ARE ALL AVAILABLE FOR VIEWING AND DOWNLOAD AT WWW.DONORSCHOOSE.ORG.
FORM 990, PART IX, LINE 24
CLASSROOM MATERIALS INCLUDES THE COSTS OF CLASSROOM PROJECT MATERIALS, DELIVERY AND WHERE APPLICABLE, SALES TAX. GIFT CARD PRODUCTION IS THE COST OF MANUFACTURING GIFT CARDS. GIFT CARDS GIVE A POTENTIAL DONOR THE OPPORTUNITY TO HELP BRING A CLASSROOM PROJECT TO LIFE, WITH THE HOPE THAT THE DONOR WILL MAKE SUBSEQUENT CASH DONATIONS TO ADDITIONAL CLASSROOM PROJECTS. GIFT CARDS GENERALLY HAVE A FACE VALUE OF $25 AND UP. THE FACE VALUE OF THE GIFT CARD IS GENERALLY PAID FOR BY A CORPORATION OR FOUNDATION AND IS RECORDED IN DONATION REVENUE. CREDIT CARD FEES ARE THE FEES PAID TO THIRD PARTIES TO PROCESS CREDIT CARD DONATIONS MADE AT WWW.DONORSCHOOSE.ORG. THANK YOU PACKAGE EXPENSE IS PRIMARILY THE COST OF SUPPLIES AND POSTAGE REQUIRED TO MAIL STUDENT THANK YOU LETTERS TO DONORS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.