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
CENTER FOR AMERICAN PROGRESS
Employer identification number
30-0126510
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.") ....
38,187,695
36,517,866
33,795,845
38,215,459
40,013,311
186,730,176
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
38,187,695
36,517,866
33,795,845
38,215,459
40,013,311
186,730,176
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)..
54,216,950
6
Public support. Subtract line 5 from line 4.
132,513,226
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..
38,187,695
36,517,866
33,795,845
38,215,459
40,013,311
186,730,176
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
565,481
403,787
372,227
549,349
676,309
2,567,153
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10,170
9,577
10,447
5,162
35,356
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
21,895
130,794
303,688
110,466
128,836
695,679
11
Total support (Add lines 7 through 10).
190,028,364
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,666,386
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
69.730 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
68.010 %
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
CENTER FOR AMERICAN PROGRESS
Employer identification number
30-0126510
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
THE FINANCE DEPARTMENT WORKS DIRECTLY WITH AN INDEPENDENT ACCOUNTING FIRM TO PREPARE THE 990 ON BEHALF OF THE CORPORATION. THE FINANCE DEPARTMENT MANAGES THE PROCESS, WITH CLOSE COORDINATION WITH THE LEGAL DEPARTMENT. THE ACCOUNTING FIRM PROVIDES A DRAFT 990, WHICH IS REVIEWED AND COMMENTED ON BY FINANCE, LEGAL AND THE CORPORATE OFFICERS. THE COMPLETE 990 AND SUMMARY MATERIALS WERE PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD FOR REVIEW AND CONSIDERATION ON BEHALF OF THE FULL BOARD. THE AUDIT COMMITTEE IS OFFERED THE OPPORTUNITY TO DISCUSS THE MATERIALS WITH CORPORATION STAFF AND THE ACCOUNTING FIRM THAT PREPARED THE 990. THE AUDIT COMMITTEE MUST APPROVE THE FORM 990 BEFORE IT IS FILED, AND THE FULL BOARD RECEIVES THE APPROVED VERSION BEFORE IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
THE CORPORATION IS COMMITTED TO PREVENTING OUTSIDE FINANCIAL INTERESTS OF ITS BOARD MEMBERS, OFFICERS OR EMPLOYEES FROM INFLUENCING ITS ACTIVITIES. TO THAT END, IT HAS ADOPTED AND ENFORCES POLICIES TO PREVENT CONFLICTS OF INTEREST AND THE APPEARANCE OF CONFLICTS OF INTEREST, INCLUDING SEPARATE POLICIES GOVERNING (1) OFFICERS, DIRECTORS, AND KEY EMPLOYEES; AND (2) ALL EMPLOYEES. COMPLIANCE WITH POLICIES GOVERNING OFFICERS, DIRECTORS AND KEY EMPLOYEES OFFICERS, DIRECTORS AND KEY EMPLOYEES (IF ANY) RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY ANNUALLY, AND ARE ASKED TO REVIEW THE POLICY AND SIGN AN ACKNOWLEDGEMENT AFFIRMING RECEIPT, REVIEW AND AGREEMENT TO COMPLY WITH THE POLICY, AS WELL AS UNDERSTANDING THAT THE CORPORATION IS A CHARITABLE ORGANIZATION. IN ADDITION, OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE ASKED TO COMPLETE AN ANNUAL INDEPENDENCE QUESTIONNAIRE, WHICH SEEKS DISCLOSURE OF CERTAIN RELATIONSHIPS, ARRANGEMENTS AND TRANSACTIONS IN ORDER TO DETERMINE INDEPENDENCE AND THE EXISTENCE OF CONFLICTS OF INTEREST. THESE POLICIES DESCRIBE POTENTIAL CONFLICTS, PROVIDE MEANS FOR DISCLOSURE, AND PROVIDE PROCESSES FOR INVESTIGATING AND RESOLVING POTENTIAL CONFLICTS.
FORM 990, PART VI, SECTION B, LINE 15
IT IS THE POLICY OF CAP THAT THE PRESIDENT SUBMITS HIS OR HER RECOMMENDATIONS FOR COMPENSATION OF NEWLY HIRED SENIOR MANAGERS AT CAP TO THE COMPENSATION COMMITTEE OF THE BOARD FOR ITS APPROVAL WHEN, AMONG OTHER THINGS, THE RECOMMENDED SALARY EQUALS OR EXCEEDS AN INFLATION ADJUSTED THRESHOLD. FOR FELLOWS, THE BOARD APPROVES A RANGE OF COMPENSATION, ADJUSTED ANNUALLY FOR INFLATION. SALARIES FOR HALF-TIME AND FULL-TIME FELLOWS AND FOR OTHER SALARIES ARE PROPORTIONAL TO THIS PAY SCALE. THE PRESIDENT SUBMITS RECOMMENDATIONS FOR ANY FELLOW TO BE COMPENSATED OUTSIDE OF THIS RANGE. THIS POLICY WAS ESTABLISHED IN ORDER TO PREVENT PAYING EXCESSIVE COMPENSATION TO EMPLOYEES. TO THIS END, COMPENSATION RECOMMENDATIONS FOR NEW SENIOR STAFF OR FELLOWS ABOVE THE APPLICABLE INFLATION ADJUSTED THRESHOLD ARE SUBMITTED TO THE COMPENSATION COMMITTEE. THE RECOMMENDATION INCLUDES A JOB DESCRIPTION, INFORMATION ABOUT THE QUALIFICATIONS OF THE CANDIDATE, AND INFORMATION ABOUT WHAT COMPARABLE ORGANIZATIONS ARE PAYING FOR SIMILAR SERVICES. THE COMPENSATION COMMITTEE WILL CONSIDER AND MAY APPROVE THESE RECOMMENDATIONS. THE COMMITTEE DOCUMENTS THE BASIS FOR ITS DECISION WITH A CONTEMPORANEOUS RECORD THAT IS KEPT IN THE CORPORATION'S BOOKS AND RECORDS. ONCE COMPENSATION IS APPROVED BY THE BOARD, THE PRESIDENT IS AUTHORIZED TO ADJUST THE SALARY LEVELS OF CERTAIN HIGHLY COMPENSATED EMPLOYEES AND FELLOWS WITHOUT APPROVAL BY THE COMPENSATION COMMITTEE WHEN (1) THE RELEVANT SUPERVISOR HAS COMPLETED AN EVALUATION OF THE EMPLOYEE'S OR FELLOW'S WORK AND IT WAS DETERMINED THAT HIS OR HER WORK "MET OR EXCEEDED EXPECTATIONS" FOR THAT POSITION; (2) THE PRESIDENT HAS REVIEWED RECENT DATA AS TO WHAT COMPARABLE ORGANIZATIONS ARE PAYING FOR SIMILAR SERVICES AND DETERMINED THAT THE ADJUSTED SALARY WOULD BE REASONABLE AND APPROPRIATE; (3) THE PRESIDENT HAS DETERMINED THAT THE ADJUSTMENT WOULD BE COMMENSURATE WITH OTHER HIGHLY COMPENSATED EMPLOYEES OR FELLOWS WITH SIMILAR RESPONSIBILITIES, AUTHORITY, AND PERFORMANCE WITHIN CAP; AND (4) THE SALARY INCREASE IS NOT MORE THAN 20% OF THE SENIOR STAFF OR FELLOW'S PER ANNUM SALARY, AND THAT THE TOTAL INCREASES OVER THREE YEARS NOT EXCEED 35%. THE COMPENSATION COMMITTEE IS COMPRISED OF INDEPENDENT DIRECTORS; ONLY MEMBERS WITHOUT A CONFLICT OF INTEREST VOTE FOR EACH RECOMMENDATION. THE EMPLOYEES FOR WHICH THE COMPENSATION REVIEW AND APPROVAL PROCESS DESCRIBED ABOVE WAS USED DURING 2013 THROUGH THE DATE OF SUBMISSION IS AS FOLLOWS: EXECUTIVE DIRECTOR OF THE ENOUGH PROJECT, FEBRUARY 2013; SVP OF OPERATIONS, FEBRUARY 2013; VP OF COMMUNICATIONS, FEBRUARY 2013; EVP FOR POLICY, MARCH 2013; PRESIDENT, JANUARY 2014 (BY THE EXECUTIVE COMMITTEE); VP OF POSTSECONDARY EDUCATION, FEBRUARY 2014; EXECUTIVE DIRECTOR OF THE WASHINGTON CENTER FOR EQUITABLE GROWTH, FEBRUARY 2014; VP OF ECONOMIC POLICY, FEBRUARY 2014; SENIOR FELLOW IN NATIONAL SECURITY, FEBRUARY 2014.
FORM 990, PART VI, SECTION C, LINE 19
CAP MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. CAP'S GOVERNING DOCUMENTS ARE INCLUDED IN ITS FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(C)(3). CHANGES TO ITS GOVERNING DOCUMENTS ARE FILED WITH ITS ANNUAL FORM 990. BOTH FORMS AND THE 990-T ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. CAP'S ANNUAL FORM 990 IS ALSO MADE AVAILABLE TO THE PUBLIC BY WAY OF THE ONLINE INFORMATION SERVICE, GUIDESTAR.ORG, AS WELL AS BY SOME OF THE STATES WHERE IT IS REQUIRED TO SUBMIT ITS 990 FOR STATE REGISTRATION. CAP'S AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH GUIDESTAR.ORG AND UPON REQUEST. CAP'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTANT ON AN ANNUAL BASIS. CAP'S AUDIT COMMITTEE, ACTING WITH DELEGATED AUTHORITY ON BEHALF OF THE FULL BOARD OF DIRECTORS, OVERSEES ALL ASPECTS OF THE CORPORATION'S FINANCIAL STATEMENT AUDIT. EACH YEAR, THE AUDIT COMMITTEE APPROVES THE ORGANIZATION'S AUDITOR. AT ANY STAGE OF THE AUDIT, THE AUDIT COMMITTEE HAS THE OPPORTUNITY TO MEET WITH THE AUDITOR WITH OR WITHOUT CAP MANAGEMENT OR STAFF PRESENT. AT THE CONCLUSION OF THE AUDIT, THE AUDIT COMMITTEE REVIEWS THE AUDIT REPORT, WHICH INCLUDES COMMUNICATIONS TO THE AUDIT COMMITTEE REQUIRED UNDER STATEMENT OF AUDITING STANDARDS #114. AFTER ITS REVIEW AND DISCUSSION WITS THE AUDITOR, THE AUDIT COMMITTEE VOTES TO ACCEPT OR REJECT THE AUDIT.
FORM 990, PART XI, LINE 9:
RECOVERY OF PRIOR YEAR GRANT 245,431.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.