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
MARTHAS VINEYARD DONORS COLLABORATIVE INC
Employer identification number
90-0066486
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.") ....
60,511
75,539
74,280
63,499
67,212
341,041
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
0
0
0
0
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
0
0
0
0
0
4
Total. Add lines 1 through 3
60,511
75,539
74,280
63,499
67,212
341,041
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)..
229,527
6
Public support. Subtract line 5 from line 4.
111,514
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..
60,511
75,539
74,280
63,499
67,212
341,041
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
890
520
256
203
124
1,993
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
0
0
0
0
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
0
0
0
0
0
0
11
Total support (Add lines 7 through 10).
343,034
12
Gross receipts from related activities, etc. (see instructions)
..................
12
7,766
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
32.508 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
31.477 %
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
ATTRACTION OF PUBLIC SUPPORT. The primary exempt purpose of the Martha's Vineyard Donors Collaborative Inc. (MVDC) is to increase philanthropy on Martha's Vineyard so its nonprofits can provide more and better services to the community. Given this mission, the MVDC does not want to compete for donations with the organizations it is trying to raise support for. So the MVDC does actively solicit the general public for funds but asks that donations be made directly to the nonprofit of one's choice or to the Vineyard's Community Foundation. The MVDC does accept donations for itself from the general public but it does not solicit them. The MVDC charges fees for its workshops and receives grants to subsidize some of its programs. The MVDC receives the majority of its funding by requiring a significant financial commitment from its Board members. Self-funding from the Board and the desire not to compete for donations with other nonprofits does limit the organization's public support. However, the MVDC is organized and operates in a manner to attract new and additional public support, and Board members, on a continuous basis as is shown by its record. For its first five years the MVDC received 28.4% % of its support from the general public, and has increased that percentage every year for the last six years, except for one. Between 2008 and 2011 public support increased from 33.8% to 38.1%. Unfortunately, in 2012 it dropped to 31.48% because in the post 2008 economic crisis environment the significant financial contribution required from Board members made it difficult to attract new ones and retain existing ones when their terms expired. In 2013, however, public support went back up to 32.51% as a reduction of the financial requirement and other adjustments were made to attract new public support and Board members. The goal is to increase public support back above 33.3%. PERCENTAGE OF PUBLIC SUPPORT. In 2013 the percentage of public support for the MVDC was 32.51%, just .82 less than required by the one-third support test, but significantly greater than the 10% minimum requirement. This is up from 31.48% in 2012 and as mentioned above, the organization has made changes designed to bring it back over 33.3% where it had been since the end of the first five years. It should be noted that the public support percentage is not low because the MVDC receives a high percentage total support from investment income on an endowment. The MVDC has no endowment and receives less than 1% of its total support from investment income. SOURCES OF SUPPORT. The MVDC is a small organization primarily self-funded by Board members and does not publicly solicit funds for itself, so its public support naturally comes from a relatively small number of people. None of MVDC's Board members or major donors have been related to each other, and the Board has regular turnover. The activities of the MVDC are limited to the island of Martha's Vineyard so the organization's appeal is limited to just seasonal and year round residents and not to the Island's many visitors. Furthermore, the appeal of the work of the MVDC, to increase philanthropy and support the nonprofit community, is limited to those familiar with philanthropy and nonprofit issues and those interested in supporting the whole community instead of specific causes and needs. Although small, the number of people supporting the MVDC is a diverse group of both seasonal and year round residents. The only thing this group has in common is a love of Martha's Vineyard and a belief in the importance of its nonprofit community. REPRESENTATIVE GOVERNING BODY. The MVDC has a Board that represents the broad interests of the people of Martha's Vineyard because the Board is made up of individuals with special knowledge and expertise in philanthropy and the issues facing Vineyard nonprofits, which is the focus of the MVDC's work. Furthermore, the nonprofit community the Board works to support, in turn serves the broad interests of Vineyarders. A majority of Board members are philanthropists or major donors to organizations in both their home community and in Martha's Vineyard. All Board members serve on multiple non-profit boards. Almost all MVDC Board members have hands on non-profit management experience working as a Chairperson, President, Founder or officer. All Board members are community leaders on Martha's Vineyard since they sit on boards or work as officers at one, or more, Vineyard non-profits or civic or religious organizations in addition to their responsibilities at the MVDC. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES. The nonprofit resource center, support services and workshops the MVDC offers each year are services that benefit the general public because they are used or attended by community leaders; the people who run or serve on the Board of the Island's nonprofit, civic and municipal organizations. Furthermore, the programs of the MVDC support the Vineyard's entire nonprofit community which in turn provides a full spectrum of public facilities and services.
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
13000241
Software Version:
v1.00
-
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
MARTHAS VINEYARD DONORS COLLABORATIVE INC
Employer identification number
90-0066486
Return Reference
Explanation
Form 990-EZ, Part I, Line 10
Island Food Pantry, Box 1874 Vineyard Haven, MA 02568, $5,000 grant for operations. Island Housing Trust, Box 779, West Tisbury, MA 02575, $10,569 grant for affordable housing.
Form 990-EZ, Part I, Line 16
Description;Amount^Equipment and non occupancy facilties rental;2243|Travel Expense;443|Other website office program and overhead costs;1065^Total;3751^
Form 990-EZ, Part V, Line 34
Both the Statement of Governance and the Bylaws were amended to facilitate governance with a smaller Board and to adapt our corporate structure to changes in strategy. Board members can now serve terms of less than three years and there is no longer a required one year absence before re-election after serving two consecutive terms. Instead of the designated five standing committees, the Board may now establish committees and task forces as the need may arise. The Records Retention and Whistleblower policies will be reviewed annually by the Board. The division of labor between the Treasurer and the Executive Director, and between the Clerk and the Executive Director were changed to ease the burden on the Clerk and Treasurer and to facilitate operation of our virtual office.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.