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
NATIONAL FOUNDATION ON FITNESS SPORTS AND NUTRITION
Employer identification number
90-0732506
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.") ....
37,650
227,874
462,551
728,075
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
37,650
227,874
462,551
728,075
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)..
321,178
6
Public support. Subtract line 5 from line 4.
406,897
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..
37,650
227,874
462,551
728,075
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
2
625
627
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).
728,702
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.") .
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
NATIONAL FOUNDATION ON FITNESS SPORTS AND NUTRITION
Employer identification number
90-0732506
Return Reference
Explanation
FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES
THE NATIONAL FOUNDATION ON FITNESS, SPORTS AND NUTRITION (NFFSN) IS A CONGRESSIONALLY CHARTERED FOUNDATION THAT WAS CREATED ON DECEMBER 22, 2010 WHEN PRESIDENT OBAMA SIGNED THE NATIONAL FOUNDATION ON FITNESS, SPORTS AND NUTRITION ESTABLISHMENT ACT (PUBLIC LAW NO: 111-332). NFFSN IS THE OFFICIAL FOUNDATION OF THE PRESIDENT'S COUNCIL ON FITNESS, SPORTS, AND NUTRITION (PCFSN). THE LEGISLATION DIRECTS NFFSN TO COLLABORATE WITH THE PCSFN, IDENTIFY ALIGNMENT OF STRATEGIC PRIORITIES, CULTIVATE BENEFICIAL PARTNERSHIPS THAT ENCOURAGE INVESTMENTS IN THE ACHIEVEMENT OF THE STRATEGIC PRIORITIES OF NFFSN, AND FURTHER THE PURPOSES AND FUNCTIONS OF THE PCFSN. NFFSN WILL PARTNER WITH THE PCFSN TO: 1) EXPAND NATIONAL INTEREST IN AND AWARENESS OF THE BENEFITS OF REGULAR PHYSICAL ACTIVITY, FITNESS, SPORTS PARTICIPATION, AND GOOD NUTRITION; 2) STIMULATE AND ENHANCE COORDINATION OF PROGRAMS WITHIN AND AMONG THE PRIVATE AND PUBLIC SECTORS; 3) EXPAND AVAILABILITY OF QUALITY INFORMATION AND GUIDANCE REGARDING PHYSICAL ACTIVITY, FITNESS, AND SPORTS PARTICIPATION, AND GOOD NUTRITION; AND 4) TARGET ALL AMERICANS, WITH PARTICULAR EMPHASIS ON CHILDREN AND ADOLESCENTS, AS WELL AS POPULATIONS OR COMMUNITIES IN WHICH SPECIFIC RISKS OR DISPARITIES. IN ALLIGNMENT WITH THE COUNCIL'S AREA OF INVOLVEMENT - FITNESS, SPORTS AND NUTRITION - THE FOUNDATION HAS IDENTIFIED FOUR CONTENT FOCUS AREAS THAT ARE ALIGNED WITH THE COUNCIL'S PROGRAM PRIORITIES. THESE FOCUS AREAS ARE BORN FROM THE ENABLING LEGISLATION WHICH DIRECTS THE FOUNDATION TO COLLABORATE WITH THE PRESIDENT'S COUNCIL AND IDENTIFY STRATEGIC PRIORITIES WHICH WOULD FURTHER THE PURPOSES AND FUNCTIONS OF THE COUNCIL AS IDENTIFIED IN EXECUTIVE ORDER 13265.
FORM 990, PART VI, SECTION B, LINE 11
THE ORGANIZATION'S CHAIRPERSON REVIEWS THE FORM 990 AND DISTRIBUTES IT TO THE OTHER BOARD MEMBERS. EACH BOARD MEMBER IS GIVEN TIME TO REVIEW THE DOCUMENT AND ASK FOR CLARIFICATION, IF ANY, BEFORE IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT THIS TAX-EXEMPT ORGANIZATION'S (THE "ORGANIZATION") INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE ORGANIZATION OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. THIS POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE ANY APPLICABLE STATE AND FEDERAL LAWS GOVERNING CONFLICT OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE ORGANIZATIONS. COMPENSATION INCLUDES DIRECT AND INDIRECT REMUNERATION AS WELL AS GIFTS OR FAVORS THAT ARE NOT INSUBSTANTIAL. A FINANCIAL INTEREST IS NOT NECESSARILY A CONFLICT OF INTEREST. UNDER ARTICLE III, SECTION 2, A PERSON WHO HAS A FINANCIAL INTEREST MAY HAVE A CONFLICT OF INTEREST ONLY IF THE APPROPRIATE GOVERNING BOARD DECIDES THAT A CONFLICT OF INTEREST EXISTS. ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, AS DEFINED BELOW, IS AN INTERESTED PERSON. A PERSON HAS A FINANCIAL INTEREST IF THE PERSON HAS, DIRECTLY OR INDIRECTLY, THROUGH BUSINESS, INVESTMENT, OR FAMILY: A. AN OWNERSHIP OR INVESTMENT INTEREST IN ANY ENTITY WITH WHICH THE ORGANIZATION HAS A TRANSACTION OR ARRANGEMENT, B. A COMPENSATION ARRANGEMENT WITH THE ORGANIZATION OR WITH ANY ENTITY OR INDIVIDUAL WITH WHICH THE ORGANIZATION HAS A TRANSACTION OR ARRANGEMENT, OR, C. A POTENTIAL OWNERSHIP OR INVESTMENT INTEREST IN, OR COMPENSATION ARRANGEMENT WITH, ANY ENTITY OR INDIVIDUAL WITH WHICH THE ORGANIZATION IS NEGOTIATING A TRANSACTION OR ARRANGEMENT. IT IS THE DUTY OF THE INTERESTED PERSON TO DISCLOSE TO THE BOARD THE CONFLICT OF INTEREST AND WILL BE GIVEN AN OPPORTUNITY TO PRESENT HIS/HER CASE TO THE BOARD. THE BOARD WILL DECIDE IF THE CONFLICT EXISTS AND WILL IMPOSE CORRECTIVE ACTION IF IT DEEMS A CONFLICT HAS ARISEN. PERIODIC REVIEWS ARE PERFORMED TO ENSURE THE ORGANIZATION IS OPERATING IN A CONSISTENT MANNER WITH ITS TAX EXEMPT STATUS, AND IS NOT ENGAGING IN ACTIVITIES WHICH COULD JEOPARDIZE THAT STATUS.
FORM 990, PART VI, SECTION B, LINE 15
COMPENSATION FOR TOP MANAGEMENT OFFICIALS IS DETERMINED BY EMPLOYMENT SPECIALISTS AND BUDGETARY CONSTRAINTS OF THE ORGANIZATION. COMMUNICATION WITH OTHER LIKE ORGANIZATIONS IS ALSO CONSIDERED IN THIS PROCESS.
FORM 990, PART VI, SECTION C, LINE 19
THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11G
OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,500. OTHER CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 288,921. MANAGEMENT AND GENERAL EXPENSES 3,419. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 292,340.
FORM 990, PART XI, LINE 9:
MODIFICATION: 2012 GRANT ACCOUNTING: DEFERRED REVENUE -200,000. MODIFICATION: 2012 GRANT ACCOUNTING: ACCOUNTS PAYABLE -22,661.
FORM 990, PART XII, LINE 2C
THE BOARD OF DIRECTORS' PROCESS FOR SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED.
FORM 990, PART XI, LINE 9
THIS OTHER ADJUSTMENT IS A MODIFICATION OF THE GRANT ACCOUNTING USED WHEN RECORDING THE 2012 GRANT INCOME AND EXPENSES. THESE ADJUSTMENTS WILL REDUCE THE FUND BALANCE BY $222,661 AS OF DECEMBER 31, 2012. 1. INSTEAD OF RECORDING THE ENTIRE GRANT INCOME RECEIVED AS REVENUE IN 2012, IT WAS DETERMINED THAT A PORTION OF IT SHOULD HAVE BEEN REPORTED AS A LIABILITY OF $200,000 AT THE END OF 2012. THIS ADJUSTMENT WOULD REDUCE THE FUND BALANCE BY $200,000. 2. IT WAS DETERMINED THAT $22,661 OF ACCOUNTS PAYABLE AT THE END OF THE YEAR SHOULD HAVE BEEN RECOGNIZED AS OF DECEMBER 31, 2012. THIS ADJUSTMENT WOULD REDUCE THE FUND BALANCE BY $22,661.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.