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
PEACEMAKER MINISTRIES
Employer identification number
36-3206639
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.") .
1,197,687
1,115,685
1,122,920
841,864
653,846
4,932,002
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......
1,666,928
1,599,623
1,212,570
1,123,134
813,862
6,416,117
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.
2,864,615
2,715,308
2,335,490
1,964,998
1,467,708
11,348,119
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
51,300
74,400
88,350
74,521
17,550
306,121
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..
51,300
74,400
88,350
74,521
17,550
306,121
8
Public support (Subtract line 7c from line 6.)
11,041,998
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...
2,864,615
2,715,308
2,335,490
1,964,998
1,467,708
11,348,119
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
382
637
451
4,943
541
6,954
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
382
637
451
4,943
541
6,954
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.)
..
1,162
1,162
13
Total support. (Add lines 9, 10c, 11, and 12.)..
2,864,997
2,715,945
2,335,941
1,969,941
1,469,411
11,356,235
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
97.230 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
96.850 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.060 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.060 %
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
PEACEMAKER MINISTRIES
Employer identification number
36-3206639
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 8B
COMMITTEE WORK IS OFTEN BY EMAIL AND TELEPHONE RATHER THAN FORMAL MEETINGS, CONTEMPORANEOUS NOTES ARE KEPT BUT NOT FORMAL "MINUTES". COMMITTEE REPOSNIBILITIES ARE SPECIFIED IN BOARD POLICIES, INCLUDING ACTIONS THAT DO OR DO NOT REQUIRE FULL BOARD APPROVAL. ALL COMMITTEE DECISIONS AND ACTIONS ARE RECORDED IN THE BOARD MINUTES AT THE NEXT MEETING AFTER THE COMITTEE ACTION/DECISION, WHETHER OR NOT A FULL BOARD VOTE WAS REQUIRED.
FORM 990, PART VI, SECTION B, LINE 11
THE PROCESS FOR BOARD REVIEW AND APPROVAL OF PEACEMAKER MINISTRIES (PM) AUDIT AND FORM 990 IS AS SPECIFIED IN THE BOARD RESOLUTION. WHEREAS, THE BOARD OF DIRECTORS OF THE CORPORATION DESIRES TO DELEGATE TO ITS AUDIT COMMITTEE THE RESPONSIBILITY TO REVIEW AND APPROVE PEACEMAKER MINISTRIES ANNUAL EXTERNAL AUDIT AND IRS FORM 990 ON THE BOARD'S BEHALF, AND WHEREAS, THE AUDIT COMMITTEE IS CHARGED TO REPORT TO THE BOARD OF DIRECTORS ITS APPROVAL OF THE ANNUAL AUDIT AND IRS FORM 990, EXPLAINING ANY AND ALL MATERIAL ISSUES RELATED THERETO, AND WHEREAS, THE BOARD WILL RECORD IN ITS MINUTES THE REPORT OF THE AUDIT COMMITTEE WITH RESPECT TO THE ANNUAL AUDIT AND IRS FORM 990, NOW THEREFOR, BE IT RESOLVED THAT THE AUDIT COMMITTEE IS AUTHORIZED BY THE BOARD OF DIRECTORS TO BE RESPONSIBLE FOR THE REVIEW AND APPROVAL OF THE ANNUAL EXTERNAL AUDIT AND IRS FORM 990, FULFILLING THE BOARD'S LEGAL AND FIDUCIARY RESPONSIBILITY IN THESE MATTERS.
FORM 990, PART VI, SECTION B, LINE 12C
A FORMAL CONFLICT OF INTEREST POLICY WAS DRAFTED AND APPROVED BY PEACEMAKER MINISTRIES BOARD ON DECEMBER 17, 2003. EACH EMPLOYEE AND BOARD MEMBER OF PEACEMAKER MINISTRIES MUST COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE UPON INITIATION INTO THEIR ROLE. IN ADDITION, HR EXECUTES AND ANNUAL UPDATE OF THIS QUESTIONNAIRE FOR ALL EMPLOYEES AND BOARD MEMBERS. IF ANY CONFLICTS OF INTEREST ARE NOTED DURING THE QUESTIONNAIRE PROCESS, HR FORWARDS THE NOTED ITEMS ON TO THE EXECUTIVE VICE PRESIDENT, WHO REVIEWS THE NOTED ITEMS AND DETERMINES IF A SIGNIFICANT IMPACT (OR POTENTIAL IMPACT) IS CREATED BY THE CONFLICT OF INTEREST. IF SO, THE CONFLICT OF INTEREST IS DISCUSSED AND ACTION STEPS TAKEN TO REMEDY THE SITUATION.
FORM 990, PART VI, SECTION B, LINE 15
COMPENSATION FOR THE PRESIDENT OF PEACEMAKER MINISTRIES IS DETERMINED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE BOARD GATHERS INFORMATION ON HOW COMPARABLE NON-PROFITS COMPENSATE THEIR PRESIDENT/CEO. THIS INFORMATION, ALONG WITH AN OVERALL UNDERSTANDING OF THE MINISTRY'S FINANCES, IS TAKEN INTO CONSIDERATION WHEN DETERMINING THE COMPENSATION FOR THE PRESIDENT. HUMAN RESOURCES REQUIRES ANNUAL DOCUMENTATION (BOARD MINUTES) IN ORDER TO CHANGE THE SALARY OF THE PRESIDENT. PEACEMAKER MINISTRIES BOARD OF DIRECTORS IS NOT COMPENSATED, SO THIS QUESTION ONLY APPLIES TO OUR OTHER KEY EMPLOYEES, THE EXECUTIVE VICE PRESIDENT AND CONTROLLER. SALARY COMPENSATION DATA FOR ORGANIZATIONAL STAFF POISITIONS IS GATHERED ON AN ANNUAL BASIS. THIS DATA IS USED TO HELP DETERMINE IF THE OVERALL PAY STRUCTURE AT PEACEMAKER MINISTRIES IS AN APPROPRIATE RANGE. STAFF SALARIES ARE COMPARED TO SALARIES OF EMPLOYEES AT OTHER REGIONAL BUSINESSES, AS WELL AS TO OTHER NON-PROFIT CORPORATIONS. WHILE ALL POSITIONS DOE NOT HAVE RELIABLE COMPARISON DATA, MANY DO AND THIS ENABLES US TO DEVELOP A COMPENSATION STRUCTURE FOR THE ORGANIZATION. THE COMPARISON PACKAGES FOR THE CONTROLLER AND EXECUTIVE VICE-PRESIDENT MUST FALL WITHIN THE RANGES SET FORTH IN THIS STRUCTURE. THEIR SALARIES ARE EVALUATED ON AN ANNUAL BASIS, AND ANY REQUESTS FOR CHANGES IN PAY MUST BE APPROVED THROUGH HUMAN RESOURCES, AND BY THE PRESIDENT IN THE CASE OF THE EXECUTIVE VICE-PRESIDENT, TO ENSURE THAT THEY ARE CONSISTEN WITH THE OVERALL PAY SCALE.
FORM 990, PART VI, SECTION C, LINE 19
IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) AND CONFLICT OF INTEREST POLICY OF OUR ORGANIZATION ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES), THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT.
FORM 990, PART XII, LINE 2C:
THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTIONOF AN INDEPENDENT ACCOUNTANT.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.