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
Grants Managers Network Inc
Employer identification number
74-3158155
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.") ....
482,194
626,664
683,420
826,736
891,176
3,510,190
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
482,194
626,664
683,420
826,736
891,176
3,510,190
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)..
143,698
6
Public support. Subtract line 5 from line 4.
3,366,492
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..
482,194
626,664
683,420
826,736
891,176
3,510,190
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
2,133
7,059
4,407
5,518
9,665
28,782
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.)..
7,560
4,515
7,208
20,049
20,022
59,354
11
Total support (Add lines 7 through 10).
3,598,326
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,338,044
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
93.560 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
94.030 %
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
Grants Managers Network Inc
Employer identification number
74-3158155
Return Reference
Explanation
Form 990, Part VI, Section A, line 6
The Organization has both Individual and Honorary members, but only Individual members have voting rights.
Form 990, Part VI, Section A, line 7a
At an annual meeting, the voting members have the right to vote on the election of the Board of Directors.
Form 990, Part VI, Section A, line 7b
Voting members have the right to vote to approve any amendments to the Organization's Bylaws proposed by the Board of Directors.
Form 990, Part VI, Section B, line 11
The Executive Director works with the auditor to prepare the return. It is then reviewed by the Finance Committee. The Finance Committee presents it to the Board for review. Once the Board votes to accept the return, it is filed with the IRS.
Form 990, Part VI, Section B, line 12c
GMN shall adhere to the following procedures to address any conflict of interest identified by the Board or a delegated committee thereof. - An interested person may make a presentation to the Board or committee, but after the presentation he or she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. - The Co-Chairs of the Board (or one of the Co-Chairs, if the conflict of interest relates to one of the Chairs) or the chair of a delegated committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. - After exercising due diligence, the Board or delegated committee shall determine whether GMN can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. - If a more advantageous transaction or a arrangement is not reasonably possible under circumstances not producing a conflict of interest, the Board or delegated committee shall determine by a majority vote of the disinterested board members whether the transaction or arrangement is in GMN's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. Violations of the Conflicts of Interest Policy. - If the Board or delegated committee has reasonable cause to believe an interested person has failed to disclose any actual or possible conflict of interest, it shall inform the interested person of the basis for such belief and afford the interested person an opportunity to explain the alleged failure to disclose. - If, after hearing the interested person's response and making further investigation as warranted by the circumstances, the Board or delegated committee determines that the interested person has failed to disclose an actual or possible conflict of interest as required, it shall take corrective action, including potential disciplinary action, as it deems appropriate under the circumstances.
Form 990, Part VI, Section B, line 15a
GMN uses three sources of data to benchmark salaries - the American Society of Association Executives, PRM Consulting Group, and 990 data of peer organizations. Salary benchmarking data is compiled by Raffa, GMN human resources consultant. Following completion of the written year-end performance review, the Executive Director will determine if any salary adjustments or merit increases are warranted and within budget for staff and will make those decisions effective January 1 of the following year. The Board Co-Chairs review the Executive Director's performance with input from the full board. The Co-Chairs recommend any salary adjustments or merit increases for approval by the Executive Committee. The results of the review and any salary changes are shared with the full board at its next scheduled meeting.
Form 990, Part VI, Section C, line 19
GMN makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
Form 990, Part IX, line 11g
Speaker Fees: Program service expenses 18,235. Management and general expenses 4,462. Fundraising expenses 0. Total expenses 22,697. Learning Program: Program service expenses 51,816. Management and general expenses 12,680. Fundraising expenses 0. Total expenses 64,496. Project Management: Program service expenses 52,450. Management and general expenses 12,835. Fundraising expenses 0. Total expenses 65,285. Event Planning: Program service expenses 19,504. Management and general expenses 4,773. Fundraising expenses 0. Total expenses 24,277. Payroll Services: Program service expenses 6,952. Management and general expenses 1,701. Fundraising expenses 0. Total expenses 8,653. Evaluation: Program service expenses 12,051. Management and general expenses 2,949. Fundraising expenses 0. Total expenses 15,000. Content and Tool Development: Program service expenses 44,001. Management and general expenses 10,767. Fundraising expenses 0. Total expenses 54,768. Graphic Design: Program service expenses 2,195. Management and general expenses 537. Fundraising expenses 0. Total expenses 2,732. Web Development: Program service expenses 20,914. Management and general expenses 5,118. Fundraising expenses 0. Total expenses 26,032. Other Professional Expenses: Program service expenses 37,291. Management and general expenses 9,127. Fundraising expenses 0. Total expenses 46,418.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.