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
Support Center For Nonprofit Management Inc
Employer identification number
13-3911548
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.") .
245,637
518,122
385,700
452,660
729,462
2,331,581
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......
811,767
883,992
965,281
1,010,001
843,271
4,514,312
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.
1,057,404
1,402,114
1,350,981
1,462,661
1,572,733
6,845,893
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
2,250
2,550
3,180
4,312
8,550
20,842
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.
175,036
264,682
269,681
368,372
381,212
1,458,983
c
Add lines 7a and 7b..
177,286
267,232
272,861
372,684
389,762
1,479,825
8
Public support (Subtract line 7c from line 6.)
5,366,068
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...
1,057,404
1,402,114
1,350,981
1,462,661
1,572,733
6,845,893
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
841
505
571
199
700
2,816
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
841
505
571
199
700
2,816
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.)
..
2,206
146
2,352
13
Total support. (Add lines 9, 10c, 11, and 12.)..
1,060,451
1,402,765
1,351,552
1,462,860
1,573,433
6,851,061
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
78.320 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
83.520 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.040 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.110 %
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
Support Center For Nonprofit Management Inc
Employer identification number
13-3911548
Return Reference
Explanation
Form 990, Part VI, Section B, line 11
Support Center For Nonprofit Management, Inc. has its Form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the Form 990 has been drafted, it's then reviewed by the Chief Operating Officer, together with the Staff Accountant and the Chief Executive Officer. Any comments are then grouped, summarized and provided during the review process until the return is finalized. Prior to its submission with the Internal Revenue Service, the governing body is provided with an electronic copy to conduct their review of the prepared Form 990 and provide their comments. Each issue is documented and addressed until the return is finalized and approved for filing.
Form 990, Part VI, Section B, line 12c
Support Center For Nonprofit Management, Inc. currently has in place a conflict of interest policy which it annually monitors and enforces. The Board currently mandates that all members of management and the governing body annually sign a conflict of interest policy and disclose any potential or actual conflicts that may exist. If it is established that a potential or actual conflict exists, the member of management or the governing body will be notified immediately and will not be allowed to vote or be part of any such decisions about any such transactions that have to do with the conflict until such time there is no longer a conflict.
Form 990, Part VI, Section B, line 15
Support Center For Nonprofit Management, Inc. has established a written compensation policy for their compensation committee to follow in establishing the compensation for the CEO, Executive Director, Top Management Officials, other Officers or Key Employees. Compensation for the organization's CEO, Executive Director, other Officers and Key Employees is a five fold process. The organization compares their salaries to that of similar organizations by reviewing the 990 of other like organizations. The organization also takes part in compensation surveys and studies in order to help base their salary amount on similar organization's salaries. The organization also uses written employment contracts and finally after obtaining the information, approval is required by the compensation committee, who then reviews the reasonableness of the compensation being considered. The policy mandates that the executive compensation be periodically reviewed by the compensation committee and that the executive compensation committee should be free of conflicts of interest. The CEO performance is formally reviewed on an annual basis. The last review of the CEO's compensation was done in January 2013. For all other positions this review was done in December 2013.
Form 990, Part VI, Section C, line 19
Support Center For Nonprofit Management, Inc. as a 501(c) (3) public charity, welcomes scrutiny of our documents and policies as required under section 6104 of the Internal Revenue Code by frequently sharing documents with other organizations that are looking for models, as well as with donors and supporters based on their request. The organization also maintains hard copies of all documentation in easily accessible files at our NYC office and readily make most of these documents available through our own website, as well as guidestar.org and other similar types of websites. We make our governing documents, financial statements and conflict of interest policy available upon request, either by written request at 42 Broadway, New York, NY 10004 or telephone request at (212) 924-6744.
Form 990, Part IX, line 11g
Consulting/coaching fees: Program service expenses 304,426. Management and general expenses 0. Fundraising expenses 0. Total expenses 304,426. Training workshop fees: Program service expenses 56,802. Management and general expenses 0. Fundraising expenses 0. Total expenses 56,802. ETMS consultant fees: Program service expenses 26,024. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,024. Grantmaker program consultant fees: Program service expenses 47,401. Management and general expenses 0. Fundraising expenses 0. Total expenses 47,401. Disability advocacy consultant fees: Program service expenses 31,192. Management and general expenses 0. Fundraising expenses 0. Total expenses 31,192. Technical assistance consultant fee: Program service expenses 0. Management and general expenses 10,281. Fundraising expenses 0. Total expenses 10,281. Business development and senior fellow consultants: Program service expenses 0. Management and general expenses 0. Fundraising expenses 46,300. Total expenses 46,300. Filing Fees: Program service expenses 418. Management and general expenses 51. Fundraising expenses 41. Total expenses 510. Payroll Processing Fees: Program service expenses 2,598. Management and general expenses 317. Fundraising expenses 253. Total expenses 3,168.
FORM 990, PART XII, LINE 2C
THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.