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
NAMI MARYLAND INC
Employer identification number
52-1295484
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.") .
323,453
368,605
359,128
386,234
398,735
1,836,155
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......
7,830
7,495
40,671
29,611
38,992
124,599
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.
331,283
376,100
399,799
415,845
437,727
1,960,754
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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.
0
c
Add lines 7a and 7b..
0
8
Public support (Subtract line 7c from line 6.)
1,960,754
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...
331,283
376,100
399,799
415,845
437,727
1,960,754
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
11,364
942
1,065
1,239
3,268
17,878
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11,364
942
1,065
1,239
3,268
17,878
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.)
..
2,772
2,988
3,969
5,186
14,915
13
Total support. (Add lines 9, 10c, 11, and 12.)..
342,647
379,814
403,852
421,053
446,181
1,993,547
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
98.360 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
98.320 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.900 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
1.000 %
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
NAMI MARYLAND INC
Employer identification number
52-1295484
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 7A
MEMBERS OF NAMI MARYLAND ELECT BOARD MEMBERS AND VOTE ON BY-LAWS AND CHARTER AMENDMENTS.
FORM 990, PART VI, SECTION A, LINE 7B
MEMBERS OF NAMI MARYLAND ELECT BOARD MEMBERS AND VOTE ON BY-LAWS AND CHARTER AMENDMENTS.
FORM 990, PART VI, SECTION B, LINE 11
EACH YEAR, PRIOR TO THE SUBMISSION OF THE ORGANIZATION'S FORM 990 TO THE INTERNAL REVENUE SERVICE, EACH VOTING MEMBER OF THE BOARD OF DIRECTORS SHALL BE PROVIDED WITH A COPY OF THE FINAL FORM 990. DISTRIBUTION MAY BE MADE EITHER IN PERSON, BY MAIL, OR BY E-MAIL. BOARD MEMBERS SHOULD BE PROVIDED WITH FIVE BUSINESS DAYS TO REVIEW THE FORM AND SHOULD HAVE AN OPPROTUNITY TO RAISE QUESTIONS, MAKE SUGGESTIONS, AND ADDRESS ANY POTENTIAL PROBLEMS OR CONCERNS WITH THE EXECUTIVE DIRECTOR OR BOARD CHAIR.
FORM 990, PART VI, SECTION B, LINE 12C
EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (2) HAS READ AND UNDERSTANDS THE POLICY; (3) HAS AGREED TO COMPLY WITH THE POLICY, AND (4) UNDERSTANDS THAT NAMI MARYLAND IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. TO ENSURE NAMI MARYLAND OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: (1) WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONBALE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING; AND (2) WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO NAMI MARYLAND'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES, AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT, OR IN AN EXCESS BENEFIT TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15
THE BOARD OF DIRECTORS IS RESPONSIBLE FOR CONDUCTING AN EVALUATION OF THE EXECUTIVE DIRECTOR (ED) EACH YEAR AND FOR SETTING THE EXECUTIVE DIRECTOR'S COMPENSATION. THE RESULTS OF THE EVALUATION AND A COMPENSATION REVIEW OF COMPARABLES WILL BE USED TO DETERMINE THE ANNUAL COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE MEETING TO DISCUSS THE EVALUATION AND COMPENSATION OF THE EXECUTIVE DIRECTOR SHOULD OCCUR PRIOR TO THE ANNIVERSARY MONTH OF THE HIRING OF THE EXECUTIVE DIRECTOR. THE PROCEDURES FOR DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION IS AS FOLLOWS: (1) THE PRESIDENT ESTABLISHES AN AD HOC COMMITTEE (THE COMMITTEE) TO CARRY OUT THE EVALUATION. THE PRESIDENT WILL CHAIR THE COMMITTEE. (2) THE COMMITTEE REVIEWS THE PREVIOUS YEAR'S EVALUATION FORM AND MAKES ANY MODIFICATIONS NECESSARY TO THE FORMAT FOR EVALUATION. THE GOALS AND PERSONAL DEVELOPMENT PLANS CREATED FOR THIS YEAR FROM THE PREVIOUS YEAR'S EVALUATION PROCESS ARE ADDED TO THE FORM. (3) THE DRAFT EVALUATION WITH GOALS AND PERSONAL DEVELOPMENT PLANS IS GIVEN TO THE EXECUTIVE DIRECTOR. (4) THE EXECUTIVE DIRECTOR COMPLETES THE EXECUTIVE DIRECTOR COMMENTS ON PERFORMANCE AREA AND PROVIDES A RATING FOR EACH SECTION OF THE EVALUATION. THE UPDATED FORM IS RETURNED TO THE PRESIDENT. (5) THE PRESIDENT FORWARDS THE EVALUATION FORM WITH THE ED COMMENTS TO THE BOARD FOR ITS COMMENTS. THE PRESIDENT ALSO SOLICITS FEEDBACK FROM THE AFFILIATE LEADERS ON THE PERFORMANCE OF THE ED AND NAMI MARYLAND. (6) BOARD MEMBERS COMPLETE THEIR COMMENTS ON PERFORMANCE AND SUBMIT THEM TO THE PRESIDENT BY THE REQUESTED DATE. (7) THE AFFILIATE LEADERS COMPLETE THEIR COMMENTS ON PERFORMANCE AND SUBMIT THEM TO THE PRESIDENT BY THE REQUESTED DATE. (8) THE PRESIDENT SUMMARIZES THE COMMENTS ON THE EVALUATION DOCUMENT AND PREPARES A RATING FOR EACH SECTION. THE PRESIDENT THEN REVIEWS THE RESPONSES AND THE SUMMARIZED COMMENTS AND RATINGS WITH THE COMMITTEE. (9) THE COMMITTEE DISCUSSES POTENTIAL SALARY CHANGES WITH THE PRESIDENT, WHO REVISES THE EVALUATION DOCUMENT, IF NECESSARY. (10) THE PRESIDENT GIVES THE EVALUATION DOCUMENT WITH BOARD COMMENTS AND RATINGS TO THE EXECUTIVE DIRECTOR TO REVIEW. (11) THE PRESIDENT AND EXECUTIVE DIRECTOR MEET TO DISCUSS THE EVALUATION. THEY ALSO DISCUSS GOALS AND PERSONAL DEVELOPMENT PLANS FOR NEXT YEAR. THE JOINTLY AGREED UPON GOALS AND DEVELOPMENT PLANS ARE ADDED TO THE EVALUATION DOCUMENT. (12) THE EXECUTIVE DIRETOR CAN ADD A RESPONSE TO THE REVIEW. (13) THE PRESIDENT CAN ADD COMMENTS TO THE EXECUTIVE DIRECTOR'S RESPONSE. (14) THE EXECUTIVE DIRECTOR AND THE PRESIDENT SIGN THE REVIEW. COPIES ARE GIVEN TO THE EXECUTIVE DIRECTOR, THE PRESIDENT, AND THE COMMITTEE. A COPY IS PLACED IN THE EXECUTIVE DIRECTOR'S PERSONNEL FILE. (15) THE COMMITTEE PERFORMS A COMPENSATION REVIEW AND DOCUMENTS THE REVIEW PROCESS CONTEMPORANEOUSLY. ED COMPARABLES ARE OBTAINED FROM MD NONPROFITS AND A REVIEW OF COMPARABLE ORGANIZATIONS' FORM 990'S IS PERFORMED. THE COST OF LIVING INDEX IS CONSIDERED AS A FACTOR IN THE RECOMMENDATION FOR COMPENSATION. (16) THE COMMITTEE PREPARES A RECOMMENDATION TO THE BOARD FOR COMPENSATION FOR THE EXECUTIVE DIRECTOR BASED ON THE EVALUATION AND THE COMPENSATION REVIEW. (17) THE BOARD DECIDES ON THE AMOUNT OF COMPENSATION AT THE NEXT BOARD MEETING. (18) THE COMPENSATION CHANGE WILL BE EFFECTIVE IN THE MONTH OF THE ANNIVERSARY OF THE EXECUTIVE DIRECTOR'S HIRING.
FORM 990, PART VI, SECTION C, LINE 19
NAMI MARYLAND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G
CONTRACTUAL SERVICES: PROGRAM SERVICE EXPENSES 49,467. MANAGEMENT AND GENERAL EXPENSES 18,369. FUNDRAISING EXPENSES 9,260. TOTAL EXPENSES 77,096.
FORM 990, PART XII, LINE 2C:
THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.