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
AUSTIN COMMUNITY SCHOLARSHIP COMMITTEE
Employer identification number
41-6020807
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.") ....
71,363
39,934
40,730
133,750
33,820
319,597
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
71,363
39,934
40,730
133,750
33,820
319,597
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)..
248,473
6
Public support. Subtract line 5 from line 4.
71,124
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..
71,363
39,934
40,730
133,750
33,820
319,597
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
3,840
783
2,213
1,705
1,022
9,563
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).
329,160
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
21.610 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
18.450 %
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
ORGANIZATION HISTORY:AUSTIN COMMUNITY SCHOLARSHIP COMMITTEE (ACSC) WAS ORGANIZED IN 1963 BY A GROUP OF AUSTIN MN COMMUNITY LEADERS INTERESTED IN PROMOTING SCHOLARSHIPS FOR COLLEGE STUDENTS THAT HAVE COMPLETED THEIR FIRST TWO YEARS OF COLLEGE. THE ORGANIZATION CURRENTLY AWARDS SCHOLARSHIPS TO STUDENTS WHOSE RESIDENCE IS IN EITHER MOWER COUNTY MN OR IN LONDON TOWNSHIP IN FREEBORN COUNTY MN OR IN UNION OR OTRANTO TOWNSHIPS IN MITCHELL COUNTY IN IA.THE AMOUNT OF THE SCHOLARSHIPS HAS RANGED FROM $375/STUDENT IN THE EARLY YEARS OF THE ORGANIZATION UP TO $2,000/STUDENT IN RECENT YEARS. THE NUMBER OF STUDENTS RECEIVING SCHOLARSHIPS EACH YEAR HAS VARIED AS WELL RANGING FROM 3 IN THE INITIAL YEAR UP TO A HIGH OF 21 STUDENTS IN 2009. CUMULATIVELY THROUGH 2013, SCHOLARSHIPS HAVE BEEN AWARDED TOTALING $763,435.SOURCES OF SUPPORT:THE PHILOSOPHY OF ACSC SINCE INCEPTION HAS BEEN TO AWARD SCHOLARSHIPS TO STUDENTS WHO HAVE ALREADY COMPLETED THEIR SECOND YEAR OF COLLEGE TO ENABLE THEM TO CONTINUE THEIR HIGHER EDUCATION. THEN UPON COMPLETION OF COLLEGE AND IN THE WORKFORCE, THEY ARE ENCOURAGED (BUT NOT REQUIRED) TO IN TURN MAKE CONTRIBUTIONS IN A LIKE AMOUNT BACK TO THE ORGANIZATION SO ADDITIONAL SCHOLARSHIPS CAN BE AWARDED TO FUTURE STUDENTS IN A LIKE MANNER. THUS ONE PRIMARY SOURCE OF FUNDS WITH WHICH TO MAKE THE ANNUAL SCHOLARSHIPS IS THE ANTICIPATED CONTRIBUTIONS FROM THE BROAD NUMBER OF PAST RECIPIENTS.ACSC ALSO RECEIVES CONTRIBUTIONS EACH YEAR FROM THE GENERAL PUBLIC, LOCAL BUSINESSES, AND FROM A 509(A)(3) SUPPORTING ORGANIZATION.EACH YEAR SCHOLARSHIP APPLICANTS MUST COMPLETE AN APPLICATION TO BE CONSIDERED FOR A SCHOLARSHIP. SCHOLARSHIPS ARE AWARDED TO QUALIFYING STUDENTS BASED ON VARIOUS CRITERIA INCLUDING GRADES, COLLEGE EDUCATION HISTORY, FINANCIAL NEED, EMPLOYMENT STATUS, ETC. THE APPLICATION INCLUDES A NARRATIVE ENCOURAGING SUCCESSFUL APPLICANTS TO SUPPORT ACSC FINANCIALLY ONCE THEY HAVE COMPLETED THEIR SCHOOLING. ACSC ISSUES A NEWS RELEASE IN TWO LOCAL NEWSPAPERS EACH YEAR INFORMING THE GENERAL PUBLIC ABOUT THE ORGANIZATION, ITS HISTORY, STRUCTURE AND PURPOSE. THIS NEWS RELEASE IS ALSO ONE OF THE METHODS BY WHICH FINANCIAL SUPPORT FROM THE GENERAL PUBLIC IS SOLICITED AND AS A WAY OF NOTIFYING QUALIFYING STUDENTS OF THE APPLICATION PROCESS.SINCE CONTRIBUTIONS FROM PAST RECIPIENTS AND THE GENERAL PUBLIC HAVE BEEN LESS THAN EXPECTED, THE ASCS HAS IMPLEMENTED A NUMBER OF PROACTIVE PLANS SEEKING EXPANDED PUBLIC SUPPORT. IN 2009, THE DIRECTORS OF ACSC BEGAN A THOROUGH PROCESS OF REVIEWING STUDENT DIRECTORIES FOR PAST GRADUATES OF AUSTIN HIGH SCHOOL. THE OBJECTIVE OF THIS REVIEW WAS TO DEVELOP AN ONGOING DATA BASE OF PAST STUDENTS AND THEIR CURRENT ADDRESSES FOR PURPOSES OF DIRECT MAILINGS. THIS DATA BASE HAS BEEN UPDATED AND EXPANDED EACH YEAR. A FULL COLOR TRI-FOLD BROCHURE HAS BEEN PREPARED ALONG WITH A COVER LETTER TELLING ABOUT THE HISTORY OF ACSC. EACH YEAR THIS LETTER AND BROCHURE ARE MAILED TO WELL OVER 300 PAST SCHOLARSHIP RECIPIENTS AND THEIR PARENTS INCLUDED IN THIS DATA BASE, TO OTHER RESIDENTS OF THE COMMUNITY AND TO LOCAL SERVICE CLUBS TO SOLICIT DONATIONS FOR ACSC. IT IS PLANNED TO CONTINUE THESE DIRECT MAILINGS ANNUALLY IN THE FUTURE TO FURTHER BROADEN THE PUBLIC SUPPORT OF THIS ORGANIZATION.DURING THE PAST THREE YEARS ACSC BOARD MEMBERS MADE PRESENTATIONS TO LOCAL SERVICE CLUBS RESULTING IN DONATIONS FROM THESE ORGANIZATIONS AND FROM THEIR MEMBERS. THESE PRESENTATIONS GIVE THE DIRECTORS OF ACSC AN OPPORTUNITY TO FURTHER EXPAND THE AWARENESS OF THE COMMUNITY ABOUT ITS HISTORY, PURPOSE, AND THE SCHOLARSHIPS AVAILABLE FOR QUALIFYING STUDENTS. SINCE MANY OF THESE LOCAL SERVICE CLUBS ARE ORGANIZED TO SUPPORT YOUTH, THIS ALSO IS A WAY FOR ACSC TO EXPAND ITS DONOR BASE.A PRESENTATION WAS ALSO GIVEN TO A COMMUNITY LANDLORD ASSOCIATION IN 2010. AGAIN, THIS FURTHER EXPANDED THE AWARENESS OF THE COMMUNITY ABOUT THE ACSC AND IT ALSO RESULTED IN A DONATION FROM THIS ORGANIZATION AS WELL, THUS BROADENING THE PUBLIC SUPPORT OF ACSC.THE OBJECTIVE OF THE ANNUAL NEWS RELEASES, DIRECT MAILINGS AND PUBLIC SPEAKING ENGAGEMENTS IS TO FURTHER EXPAND THE BASE OF SUPPORT FOR ACSC THUS PROVIDING EVEN MORE FUNDING FOR ADDITIONAL SCHOLARSHIPS IN THE FUTURE AND TO HELP INCREASE AWARENESS OF THE AVAILABLE SCHOLARSHIPS. GOVERNING BODY:AUSTIN COMMUNITY SCHOLARSHIP COMMITTEE HAS NINE UNPAID VOLUNTEER BOARD MEMBERS/DIRECTORS REPRESENTING A BROAD CROSS SECTION OF THE GENERAL PUBLIC. THESE MEMBERS/DIRECTORS INCLUDE BUSINESS OWNERS, ATTORNEYS, EMPLOYEES, A TEACHER, HOMEMAKERS, A RETIREE, AND A CPA. NONE OF THE MEMBERS/DIRECTORS ARE RELATED TO EACH OTHER OR HAVE ANY DIRECT AFFILIATION WITH ANY OF THE RECURRING DONORS TO ACSC. REPLACEMENT BOARD MEMBERS/DIRECTORS ARE NOMINATED BASED ON THEIR COMMUNITY INVOLVEMENT AND ABILITY TO REPRESENT A BROAD CROSS-SECTION OF THE GENERAL PUBLIC.AVAILABILITY OF SCHOLARSHIPS:CURRENTLY, ALL STUDENTS WHO ARE RESIDENTS OF EITHER MOWER COUNTY MN OR LONDON TOWNSHIP IN FREEBORN COUNTY MN OR UNION OR OTRANTO TOWNSHIPS IN MITCHELL COUNTY IA THAT HAVE COMPLETED TWO YEARS OF COLLEGE ARE ELIGIBLE TO APPLY FOR SCHOLARSHIPS.AS EXPLAINED ABOVE, EACH YEAR ACSC ISSUES A NEWS RELEASE IN THE LOCAL NEWSPAPER TO NOTIFY QUALIFYING STUDENTS ABOUT THE AVAILABILITY OF SCHOLARSHIPS AND THE APPLICATION PROCESS. IN ADDITION, INFORMATION ABOUT THE SCHOLARSHIP PROGRAM IS ALSO PROVIDED TO AREA HIGH SCHOOL AND COLLEGE COUNCILORS THAT ADVISE STUDENTS PURSING A COLLEGE EDUCATION. SCHOLARSHIP APPLICATIONS CAN ALSO BE ACCESSED THROUGH THE LOCAL RIVERLAND COMMUNITY COLLEGE WEBSITE. FINALLY, THE SPEAKING ENGAGEMENTS AT LOCAL SERVICE CLUBS AND COMMUNITY ORGANIZATIONS ALSO ASSISTS IN EXPANDING THE AWARENESS OF THE SCHOLARSHIP OPPORTUNITIES. PUBLICLY SUPPORTED ORGANIZATION:BASED ON THE ACTUAL BROAD BASED OPERATIONS OF THE AUSTIN COMMUNITY SCHOLARSHIP COMMITTEE AS EXPLAINED ABOVE, THE ORGANIZATION BELIEVES THE FACTS-AND-CIRCUMSTANCES TEST IS MET THUS CONTINUING ITS QUALIFICATION AS A PUBLICLY SUPPORTED ORGANIZATION.
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
AUSTIN COMMUNITY SCHOLARSHIP COMMITTEE
Employer identification number
41-6020807
Return Reference
Explanation
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
DESCRIPTION: INVESTMENT INCOME. AMOUNT: 1,022.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
ACTIVITY CLASSIFICATION: GRANTS FOR SCHOLARSHIPS. GRANTEE NAME: INDIVIDUALS NOT OVER $5,000/SCHOLARSHIP GRANT. AMOUNT GIVEN: 34,000.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
DESCRIPTION: FILING FEES. AMOUNT: 25. DESCRIPTION: POSTAGE/POST OFFICE BOX/BANK CHG. AMOUNT: 321. TOTAL TO FORM 990-EZ, LINE 16: 346.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
TY 2013 TransferPrsnlBnftContractsDecl
Name:
AUSTIN COMMUNITY SCHOLARSHIP COMMITTEE
EIN: 41-6020807
Declaration:
THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.