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
ARMENIAN RELIEF SOCIETY INC
Employer identification number
04-2219512
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.") ....
824,709
1,120,461
798,186
1,535,712
923,714
5,202,782
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
824,709
1,120,461
798,186
1,535,712
923,714
5,202,782
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.
5,202,782
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..
824,709
1,120,461
798,186
1,535,712
923,714
5,202,782
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
50,741
46,298
67,099
65,184
82,875
312,197
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).
5,514,979
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
94.340 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
95.110 %
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
ARMENIAN RELIEF SOCIETY INC
Employer identification number
04-2219512
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 7A
THE FIRST TWO ORGANIZATIONS BELOW ARE BASED IN THE USA, HAVE THEIR OWN TAX ID NUMBERS AND FILE THEIR OWN TAX RETURNS ANNUALLY. THE REMAINING ORGANIZATIONS THAT FOLLOW ARE BASED OUTSIDE OF THE USA. ALL OF THESE ORGANIZATIONS VOLUNTARILY ELECT TO WORK TOGETHER FOR A COMMON CAUSE WHICH IS TO SERVE THE HUMANITARIAN NEEDS OF THE ARMENIAN PEOPLE, AND PRESERVE THE CULTURAL IDENTITY OF ARMENIANS THROUGHOUT THE WORLD. THE ENTITIES BELOW ARE OF TWO TYPES: "REGION"-S AND "CHAPTER"-S. REGIONS ARE ARS ENTITIES THAT HAVE THEIR OWN CHAPTERS IN THEIR GEOGRAPHIC AREA WHICH REPORT TO THEM; CHAPTERS ARE ENTITIES ON THEIR OWN, OPERATING WITHIN A SPECIFIC GEOGRAPHIC AREA. ALL OF THESE ORGANIZATIONS MEET EVERY 3 YEARS TO ELECT THE GOVERNING BODY OF ARS, INC. THERE ARE 11 DIRECTORS THAT MAKE UP THE ENTIRE GOVERNING BODY OF ARS, INC. AND PER THE BYLAWS, 6 OF THOSE DIRECTORS MUST BE FROM THE USA, 1 FROM ARMENIA, 1 FROM CANADA, 1 FROM THE MIDDLE EAST, 1 FROM EUROPE AND 1 FROM ANY OF THE OTHER REGIONS NOT REPRESENTED; CURRENTLY THAT MEMBER COMES FROM SOUTH AMERICA. ARMENIAN RELIEF SOCIETY OF EASTERN USA REGIONAL EXECUTIVE BOARD 80 BIGELOW AVENUE, 2ND FLOOR WATERTOWN, MA 02472 USA ARMENIAN RELIEF SOCIETY OF WESTERN USA REGIONAL EXECUTIVE BOARD 517 WEST GLENOAKS BLVRD GLENDALE, CA 91202 USA ARMENIAN RELIEF SOCIETY REGIONAL EXECUTIVE BOARD 116 NALBANDIAN STREET, #24 375001 YEREVAN ARMENIA ARMENIAN RELIEF SOCIETY REGIONAL EXECUTIVE BOARD ARMENIA 1366 BUENOS AIRES 1414 ARGENTINA ARMENIAN RELIEF SOCIETY REGIONAL EXECUTIVE BOARD 259 PENSHURST STREET WILLOUGHBY N.S.W., 2068 AUSTRALIA ARMENIAN RELIEF SOCIETY REGIONAL EXECUTIVE BOARD 29 OTETZ PAISII STREET 4000 PLOVDIV BULGARIA ARMENIAN RELIEF SOCIETY REGIONAL EXECUTIVE BOARD 3401 OLIVAR ASSELIN MONTREAL, QUEBEC H4J 1L5 CANADA ARMENIAN BLUE CROSS BOARD OF DIRECTORS 17 RUE BLEUE PARIS 75009 FRANCE ARMENIAN BLUE CROSS REGIONAL EXECUTIVE BOARD 8, ARISTOTELOUS STREET GR-176 71 KALLITHEA GREECE ARMENIAN RELIEF SOCIETY REGIONAL EXECUTIVE BOARD DIALETTI - 4 54621 THESSALONICA GREECE ARMENIAN RELIEF CROSS REGIONAL EXECUTIVE BOARD CENTRE MEDICO - SOCIAL ARAXIE BOULGOURDJIAN RUE ASSAF KHOURY BOURJ HAMMOUD LEBANON ARMENIAN RELIEF CROSS OF SYRIA REGIONAL EXECUTIVE BOARD P.O. BOX 70317 ANTELIAS LEBANON ARMENIAN RELIEF SOCIETY P.O. BOX 26054 1666 NICOSIA CYPRUS ARMENIAN RELIEF CROSS P.O. BOX 502 ATTABA CAIRO EGYPT ARMENIAN RELIEF SOCIETY 19 SOMERVELL ROAD SOUTH HARROW MIDDLESEX HA2 8TY ENGLAND ARMENIAN RELIEF SOCIETY REINHOLD-FRANK-STR. 33 76133 KARLSRUHE GERMANY ARMENIAN RELIEF SOCIETY OF GEORGIA 51-4 NALBANDIAN STREET AKHAKALAK GEORGIA ARMENIAN RELIEF SOCIETY EFRAYEEM LUZON 13 A LOD ISRAEL ISRAEL ARMENIAN RELIEF SOCIETY P.O. BOX 14126 OLD CITY JERUSALEM ISRAEL ARMENIAN RELIEF SOCIETY HAGIFEN STREET, #47 35053 HAIFA ISRAEL ARMENIAN RELIEF SOCIETY P.O. BOX 525 AMMAN 11118 JORDAN ARMENIAN RELIEF SOCIETY P.O. BOX 4453 13045 SAFAT KUWAIT ARMENIAN RELIEF SOCIETY ZLATOUSNISKY PEREULOK 8/7 MOSCOW, BOLSHOY RUSSIA ARMENIAN RELIEF SOCIETY VASTERGARDEN 261 18637 VALLENTUNA, STOCKHOLM SWEDEN ARMENIAN RELIEF SOCIETY HERRHAGSVAGEN 407 75267 UPPSALA SWEDEN ARMENIAN RELIEF SOCIETY CHEMIN RONDELLE 9 2533 EVILARD SWITZERLAND
FORM 990, PART VI, SECTION B, LINE 11
THE FINANCIAL OFFICER WORKS IN CONJUNCTION WITH THE ACCOUNTANT TO PREPARE THE FORM 990. THE DATA IS EXAMINED AND DISCUSSED WITH THE EXECUTIVE DIRECTOR. ONCE THE DRAFT IS PREPARED, IT IS REVIEWED BY THE FINANCIAL OFFICER, EXECUTIVE DIRECTOR, AND THEN REVIEWED BY THE TREASURER AND CHAIRPERSON. ALL ISSUES ARE DISCUSSED, THEN FORM 990 IS FINALIZED FOR SUBMITTAL.
FORM 990, PART VI, SECTION B, LINE 15
RECRUITING AND RETAINING BI-LINGUAL/TRI-LINGUAL STAFF IN A NON-PROFIT ENVIRONMENT IS CHALLENGING GIVEN THAT COMPENSATION IS TYPICALLY LESS THAN MARKET VALUE. OFTEN THE EMPLOYEE ACCEPTS THE POSITION AS A WAY OF CONTRIBUTING TO THE ORGANIZATION BY ACCEPTING LESS THAN FMV COMPENSATION. ANY CHANGES IN EMPLOYMENT MUST BE WITHIN THE BUDGET AND ANY HIRING, FIRING OR PROMOTING MUST BE APPROVED BY BOTH THE EXECUTIVE DIRECTOR AND THE BOARD MEMBERS.
FORM 990, PART VI, SECTION C, LINE 18
THE FINANCIAL STATEMENTS AND TAX RETURN ARE AVAILABLE ON THE STATE ATTORNEY GENERAL'S WEBSITE AND GUIDESTAR.ORG.
FORM 990, PART VI, SECTION C, LINE 19
THE FINANCIAL STATEMENTS AND 990 ARE AVAILABLE ON THE STATE ATTORNEY GENERAL'S WEBSITE AND ON GUIDESTAR.ORG. ALL DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE ORGANIZATION.
FORM 990, PART XII, LINE 2C
THE AUDIT COMMITTEE RECEIVED A DRAFT OF THE AUDIT REPORT AND MET AND DISCUSSED THE AUDIT WITH THE AUDITORS PRIOR TO THE REPORT BEING FINALIZED.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.