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
DOWN SYNDROME ASSOCIATION OF MINNESOTA
Employer identification number
41-1631873
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.") ....
368,394
390,685
436,410
405,050
370,159
1,970,698
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
368,394
390,685
436,410
405,050
370,159
1,970,698
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)..
33,791
6
Public support. Subtract line 5 from line 4.
1,936,907
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..
368,394
390,685
436,410
405,050
370,159
1,970,698
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
16,509
17,852
19,319
17,542
18,537
89,759
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).
2,060,457
12
Gross receipts from related activities, etc. (see instructions)
..................
12
97,412
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
94.000 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
95.330 %
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
DOWN SYNDROME ASSOCIATION OF MINNESOTA
Employer identification number
41-1631873
Return Reference
Explanation
FORM 990, PAGE 2, PART III, LINE 4A
ACCESSIBLE FOR MEMBERS FROM GREATER MINNESOTA TO BE ABLE TO ACCESS WEBINARS AND LIVE STREAMING OF CONFERENCES MOVING FORWARD. IN 2012, THE ASSOCIATION HOSTED ITS FIRST BIKE CAMP FOR INDIVIDUALS WITH DOWN SYNDROME 8 AND OLDER. IN 2013 THE SECOND BIKE CAMP WAS HELD WITH 40 PARTICIPANTS. THE PROGRAM, LOSE THE TRAINING WHEELS, IS A ONE WEEK LONG CAMP OPEN TO PEOPLE WITH DOWN SYNDROME, RANGING IN AGES FROM 8 TO 21, WHO WOULD NOT BE ABLE TO EXPERIENCE BIKE RIDING WITHOUT THE ONE ON ONE SUPPORT GIVEN DURING THIS WEEK CAMP. THE GOALS OF THE CAMP PROVIDE AN OPPORTUNITY TO LEARN TO RIDE A TWO WHEEL BICYCLE INDEPENDENTLY; PROVIDE BIKE SAFETY TRAINING TO THE CAMPERS; PROMOTE LIFELONG FITNESS AND HEALTHY ACTIVITY FOR A GROUP OF INDIVIDUALS WHO ARE AT HIGH RISK FOR SEDENTARY LIFESTYLES; PROMOTE ACTIVE, INCLUSIVE COMMUNITY RECREATION ACTIVITIES TO ALL CAMP PARTICIPANTS.
FORM 990, PAGE 2, PART III, LINE 4B
OF SUPPORT AND PROGRAMS AVAILABLE THROUGH THE ORGANIZATION. AS A WAY OF ENGAGING THE PARENTS, WE HAVE ALSO BEGUN SENDING OUT A HAPPY BIRTHDAY GIFT ON THE CHILD'S FIRST BIRTHDAY . A TEDDY BEAR. NEW PARENTS ARE ALSO OFFERED A ONE-YEAR COMPLIMENTARY MEMBERSHIP IN THE ASSOCIATION. DSAM CURRENTLY SUPPORTS 26 PARENT GROUPS THROUGHOUT THE STATE OF MINNESOTA AND TWO IN WESTERN WISCONSIN. OUR PARENT GROUP FACILITATORS RECEIVE TRAINING FROM DSAM; IN ADDITION, YEARLY FACILITATOR GET-TOGETHERS ARE HELD AS AN OPPORTUNITY FOR THEM TO LEARN FROM AND NETWORK WITH EACH OTHER. OUR PARENT GROUPS MEET MONTHLY; AND MEETINGS OFTEN HAVE A SOCIAL AS WELL AS INFORMATIONAL COMPONENT. APPROXIMATELY 350 DSAM FAMILIES ATTEND PARENT GROUPS. THE ASSOCIATION ALSO HOSTS A GRANDPARENT GROUP. GRANDPARENTS FROM THE METRO AREA COME TOGETHER ONCE A MONTH FOR FELLOWSHIP AND SPEAKER PRESENTATIONS. IN 2011 WE LAUNCHED A NEW PROGRAM DADS APPRECIATING DOWN SYNDROME (DADS). THIS PROGRAM AFFORDS DADS AN OPPORTUNITY TO COME TOGETHER IN FELLOWSHIP TO DISCUSS CONCERNS AND JOYS OF RAISING A CHILD WITH DOWN SYNDROME. THE GROUP MEETS MONTHLY AND IS RECEIVING GROUP GRANTS FROM DSAM.
FORM 990, PAGE 2, PART III, LINE 4C
120 PEOPLE ATTENDED OUR YEARLY EDUCATOR CONFERENCE. THE CONFERENCE DREW TEACHERS AND PARENTS FROM THROUGHOUT THE STATE OF MINNESOTA. TOPICS INCLUDED INCLUSIVE EDUCATION AND SOCIALIZATION. TWO REGIONAL ONE-HALF DAY CONFERENCES WERE HELD IN 2013. OUR DULUTH PARENT GROUP HOSTED A ONE-HALF DAY CONFERENCE IN APRIL. 45 PARENTS AND TEACHERS ATTENDED THE WORKSHOP ON BEHAVIOR PRESENTED BY BRIH DESIGN. OUR NEWLY FORMED PARENT GROUP IN SW MINNESOTA HOSTED A ONE-HALF DAY CONFERENCE IN ADRIAN ON IPAD TECHNOLOGY. PARENTS AND TEACHERS ATTENDED FROM SW MINNESOTA.
FORM 990, PAGE 6, PART VI, LINE 6
SEE RESPONSE TO PART VI, QUESTION 7A.
FORM 990, PAGE 6, PART VI, LINE 7A
DSAM HAS MEMBERS THAT VOTE ON THE SLATE OF OFFICERS EACH YEAR.
FORM 990, PAGE 6, PART VI, LINE 8B
THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WHICH HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11B
THE EXECUTIVE DIRECTOR REVIEWS FORM 990 PRIOR TO SUBMISSION TO THE TREASURER AND PRESIDENT OF THE BOARD OF DIRECTORS. BOTH THE TREASURER AND PRESIDENT REVIEW THE DOCUMENT PRIOR TO BEING SIGNED BY THE PRESIDENT. THE FULL BOARD IS ADVISED THAT THE DOCUMENT IS AVAILABLE FOR REVIEW.
FORM 990, PAGE 6, PART VI, LINE 12C
THE CONFLICT OF INTEREST IS REVIEWED EVERY SIX MONTHS WITH ALL BOARD MEMBERS. IT IS RE-SIGNED EVERY YEAR AT THE FIRST MEETING OF THE YEAR. THOSE WHO HAVE INDICATED A POTENTIAL COI ARE EXPECTED AND HAVE AGREED TO DISCUSSION ON A MORE REGULAR BASIS.
FORM 990, PAGE 6, PART VI, LINE 15A
THE BOARD PRESIDENT BEGINS BY REVIEWING THE MOST RECENT COMPENSATION NUMBERS FOUND ON GUIDESTAR FOR SIMILAR SIZED ORGANIZATIONS. THAT INFORMATION IS SENT TO THE EXECUTIVE COMMITTEE, ALONG WITH THE EXECUTIVE DIRECTOR'S (ED) EXISTING COMPENSATION PACKAGE INFORMATION. AS A COMMITTEE THEY REVIEW THE ED'S RESULTS FOR THE PREVIOUS YEAR, AND LOOK AT THE SALARIES OF THOSE IN SIMILAR SIZED ORGANIZATIONS. THEY ALSO ANALYSE COMPETITIVENESS OF SALARY RANGE. THE COMMITTEE ALSO DISCUSSES THE GENERAL ECONOMY, WHAT OTHER LOCAL COMPANIES ARE DOING FOR INCREASES GIVEN THE ECONOMY AND REVIEWS OUR BUDGET POTENTIAL FOR ANY CHANGES.
FORM 990, PAGE 6, PART VI, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.