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
Nonpareil Institute
Employer identification number
26-3351005
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.") ....
20,038
88,227
191,056
190,959
329,551
819,831
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
20,038
88,227
191,056
190,959
329,551
819,831
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)..
145,522
6
Public support. Subtract line 5 from line 4.
674,309
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..
20,038
88,227
191,056
190,959
329,551
819,831
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
0
476
146
27
49
698
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
0
0
9,868
15,110
24,978
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).
845,507
12
Gross receipts from related activities, etc. (see instructions)
..................
12
2,000,584
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
79.752 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
72.64 %
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:
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
Nonpareil Institute
Employer identification number
26-3351005
Return Reference
Explanation
Form 990, Part I, Line 1
nonPareil Institute was founded in 2008 by two fathers with backgrounds in technology and sons diagnosed with autism spectrum disorders (ASD). In 2009 CEO and co-founder Dan Selec began training adults with ASD in the kitchen of his home to test the concept: training adults with ASD to create video games, apps for mobile phones and other technology products. On September 1, 2010, nonPareil Institute opened its first office on the campus of SMU-in-Plano with 8 students and 3 employees. By the end of 2012, nonPareil Institute served 130 adults with autism, 28 of whom were employees of nonPareil. nonPareil has a very unique model: it is a software technology company, intent on employing adults with ASD. As part of their training, adults with ASD who demonstrate initiative and ability become members of project teams working on products that nonPareil can market. Over time, the goal is that these adults can earn income based on the sales of these technology products. Training consists of one-on-one technology sessions, group sessions focused on software development and skills needed in the information technology workplace, plus access to the nonPareil computer lab to practice the skills being learned. Much of the actual instruction, as well as computer lab support, is done by adults with ASD who have been in the program longer and who have become well-versed in the software and methods used at nonPareil. The group sessions focus on teamwork and collaboration, skills needed to participate in team projects to create apps, video games, e-books and other projects. Staff members understand the needs and concerns of adults with ASD and encourage these talented adults to work to their potential. Apps and books are available in markets such as iTunes, Google, OUYA, Amazon, Lulu and Ziosk. To partially offset the cost of the program, adults with ASD pay fees during the evaluation and training phases. nonPareil is working to expand the program to other cities so that more adults with ASD can benefit from this program. nonPareil also hopes to eventually provide housing options so that adults with ASD can live fulfilled lives with the level of independence that is right for them.
Form 990, Part VI, Section B, Line 11b
This Form 990 and all schedules were circulated to all of the directors via e-mail for their review and comments, with an opportunity for corrections, prior to filing with the IRS.
Form 990, Part VI, Section B, Line 12c
At least once per year, each director is provided with a copy of the conflict of interest policy and asked to sign a statement both confirming receipt of the policy and that the director is unaware of any interest that could give rise to a conflict of interest. An issue that could rise to a conflict of interest is brought to the board's attention and addressed under the terms of the policy.
Form 990, Part VI, Section B, Line 15
The board has a Compensation Committee composed of independent board members. The Compensation Committee reviews published data on comparable compensation, taking into account that nonPareil Institute is not just a nonprofit, but also a technology company. As a result, the CEO and certain other employees will need to have appropriate background in related technology industries in order to train adults with ASD, supervise the production of software and develop these adults with ASD into technology employees. The Compensation Committee reviews appropriate comparable data from the technology industry as well as from the nonprofit industry and brings a summary of its review and its recommendations to the full board. The employee in question is absent from portions of board meetings during which there is a discussion and/or vote regarding compensation. There is contemporaneous substantiation of the board discussion and decisions.
Form 990, Part VI, Section C, Line 19
Financial statements for nonPareil Institute are available on its website, as well as the most recently filed Form 990. Governing documents and the conflict of interest policy are available upon request.
Form 990, Part XI, Line 9
Line 10 says to line lines 3 through 9; however, line 6 is "Donated services and use of facilities". In the audited financials, this figure, $20,117, is in both revenue and expenses, so has no impact on revenue less expenses. Thus, the entry required in line 6 is being eliminated via this line 9 entry.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.