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
THE FRIENDS OF IRISH STUDIES IN THE WEST
Employer identification number
26-1391012
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.") .
39,735
13,297
9,061
3,393
4,602
70,088
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......
14,309
17,760
70,169
51,432
77,269
230,939
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
28,538
32,504
61,042
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.
54,044
31,057
107,768
54,825
114,375
362,069
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.
5,349
c
Add lines 7a and 7b..
5,349
8
Public support (Subtract line 7c from line 6.)
356,720
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...
54,044
31,057
107,768
54,825
114,375
362,069
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.)..
54,044
31,057
107,768
54,825
114,375
362,069
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
98.520 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
94.380 %
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 %
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
THE FRIENDS OF IRISH STUDIES IN THE WEST
Employer identification number
26-1391012
Return Reference
Explanation
FORM 990-EZ, PART I, LINE 16
EXPENSES ADVERTISING AND PROMOTION 14,528 OFFICE 130 TELEPHONE 171 ATTRACTION ADMISSIONS-TOUR 2,192 BUS/VAN COSTS-TOUR 5,712 LODGING-TOUR 18,749 MEALS-TOUR 2,310 TRAVEL 12,279 INSURANCE 393 BANK SERVICE CHARGES 126 LICENSES 70 MEALS 2,452 SUPPLIES 2,346 VENUE RENTS 5,523 U OF MONTANA PROGRAMS 9,136 PERFORMER COSTS 5,600 RAFFLE PRIZES 5,900 TOTAL 87,617
FORM 990-EZ, PART II, LINE 24
PREPAID EXPENSES AND DEFERRED CHARGES 4,132 0 TOTAL 4,132 0
TO PROMOTE, ENCOURAGE & PRESERVE IRISH CULTURE IN MT AND NORTHERN ROCKIES; TO GATHER RESOURCES TO SUPPORT THE IRISH STUDIES PROGRAM AT U OF MT; TO OFFER GRANTS TO SUPPORT THE STUDY OF IRISH LANGUAGE AND CULTURE.
FORM 990-EZ, PART III, LINE 28
THE FRIENDS FULLY FUNDED THE IRISH DANCE COURSES TAUGHT AT THE UNIVERSITY OF MONTANA IN THE SPRING AND FALL OF 2013. 50 STUDENTS ENROLLED IN AND COMPLETED THESE COURSES. THE IRISH DANCE PROGRAM HAS BECOME ONE OF OUR MORE POPULAR OFFERINGS AND WE INDEND TO DEVELOP THE CURRICULUM IN A WAY THAT ENABLES STUDENTS TO ACHIEVE CERTIFICATION. THE FRIENDS ALSO DONATED MONEY TO THE IRISH LANGUAGE PROGRAM AT THE UNIVERSITY OF MONTANA TO OFFSET THE COSTS OF BRINGING ADDITIONAL IRISH LANGUAGE TEACHERS TO CAMPUS. THE FRIENDS OF IRISH STUDIES SPONSORED THE IRISH LANGUAGE MUSIC PROGRAM ON THE CAMPUS OF THE UNIVERSITY OF MONTANA IN 2013 AND COLLABORATED WITH THE PRESIDENT'S LECTURE SERIES TO BRING TWO MUSICOLOGISTS TO CAMPUS TO LECTURE ON THE ANCIENT MUSICAL INSTRUMENTS OF IRELAND. THIS LECTURE ALONE ATTRACTED NEARLY 700 PEOPLE AND WAS THE MOST POPULAR PRESIDENT'S LECTURE SERIES PROGRAM OF THE YEAR. THE FRIENDS FOLLOWED UP ON THE LECTURE BY BRINGING IN FIVE MUSICIANS WHO SPOKE TO STUDENTS OF THEIR PLACES IN IRISH MUSIC AND ABOUT THE INSTRUMENTS THEY PLAYED. THESE MUSICIANS GAVE PUBLIC CONCERTS IN MISSOULA AND BUTTE, MONTANA. THERE WAS AN AVERAGE ATTENDANCE OF 450 AT EACH EVENT. AROUND 1,800 OF PEOPLE IN WESTERN MONTANA BENEFITTED FROM THESE ACTIVITIES. 18 STUDENTS REGISTERED FOR AND COMPLETED THE LANGUAGE MUSIC COURSE.
FORM 990-EZ, PART III, LINE 29
THE ORGANIZATON REMAINED VERY ACTIVE IN PROMOTING IRISH CULTURE IN THE COMMUNITY IN OTHER WAYS. IN MARCH, 2013, THE GROUP ORGANIZED A ST. PATRICK'S DAY CELEBRATION SUPPORTED BY OVER 300 PEOPLE, DRAWING MANY FROM OUTLYING AREAS INCLUDING HAMILTON, ANACONDA, HELENA, BUTTE & GREAT FALLS, MONTANA. 126 TICKETS WERE SOLD TO THE ST. PATRICK DINNER AND AUCTION AND CONTRIBUTED TO FURTHERING THE ORGANIZATION'S GOAL OF PROMOTING A KNOWLEDGE OF IRISH CULTURE.
FORM 990-EZ, PART III, LINE 30
THE FRIENDS ORGANIZED A TWO-WEEK IRISH LANGUAGE IMMERSION COURSE IN BUTTE, MONTANA; ONE OF ONLY TWO OFFERED IN THE UNITED STATES. THIS COURSE IS OFFERED TO THOSE UNABLE TO TRAVEL TO IRELAND TO LEARN THE LANGUAGE AND TO IMMERSE THEMSELVES IN IRISH GAELIC CULTURE. THE COURSE HAS GROWN TO ATTRACT STUDENTS WISHING TO IMPROVE THEIR CONVERSATIONAL KNOWLEDGE OF THE LANGUAGE, NON-TRADITONAL STUDENTS WHO HAVE BEEN LEARNING THE LANGUAGE THROUGH SMALL GROUPS THROUGHOUT THE COUNTRY AND TEACHERS SEEKING RECERTIFICATION. THE COURSE ATTRACTED LEARNERS FROM DIFFERENT STATES IN THE WEST AS WELL AS FROM MONTANA. A TOTAL OF 18 STUDENTS PARTICIPATED. THE ORGANIZATION WAS VERY SUPPORTIVE OF A NEW COURSE BEGUN BY IRISH STUDIES IN 2012. THIS WAS THE STUDY ABROAD IRISH LANGUAGE IMMERSION PROGRAM IN WEST KERRY, IRELAND. AS A YOUNG COURSE, IT HAS YET TO ESTABLISH REPUTATIONS THAT WILL ENSURE INCREASING ANNUAL ENROLLMENT. IN ITS SECOND YEAR, THE COURSE REGISTERED ONLY SEVEN STUDENTS AND WAS IN DANGER OF CANCELLATION. TO AVOID THIS RESULT AND TO AID IN CEMENTING THE RELATIONSHIP WITH THE COMMUNITY AND TEACHING INSTITUTIONS IN IRELAND, FRIENDS DONATED 2,500 TO AID IN THE OFFSET OF TUITION COSTS. DUE TO THIS, THE COURSE WAS ABLE TO CONTINUE IN A SUCCESSFUL MANNER.
FORM 990-EZ, PART III, LINE 31
IN KEEPING WITH THEIR COMMITMENT OF PROMOTING AWARENESS OF AND A CLOSER ENGAGEMENT WITH IRISH CULTURE, THE FRIENDS SPONSORED A TRIP TO IRELAND. THIS WAS IN RESPONSE TO A DEMAND FROM THE COMMUNITY FOR A GUIDED TOUR TO THOSE PARTS OF IRELAND FROM WHICH THEIR ANCESTORS EMIGRATED. THE DEMAND FOR SUCH TRIPS IS A CLEAR INDICATION OF THE SUCCESS OF THE FRIENDS IN THE PURSUIT OF THEIR MISSION. A TOTAL OF 24 PEOPLE PARTICIPATED IN THE TOUR. THE ORGANIZATION ALSO HOSTED A RECEPTION FOR THE IRISH CONSULATE VISITING IN MISSOULA.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.