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
Medical Illness Counseling Center
Employer identification number
52-1244343
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.") ....
1,208,979
789,434
592,434
641,091
210,000
3,441,938
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
1,208,979
789,434
592,434
641,091
210,000
3,441,938
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)..
2,296,201
6
Public support. Subtract line 5 from line 4.
1,145,737
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..
1,208,979
789,434
592,434
641,091
210,000
3,441,938
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
3,024
3,546
57,627
66,609
25,752
156,558
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.)..
6,562
4
3
6,569
11
Total support (Add lines 7 through 10).
3,605,065
12
Gross receipts from related activities, etc. (see instructions)
..................
12
978,303
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
31.780 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
25.300 %
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
MICC meets the facts and circumstances test under Income Tax Regulations Sec. 1.170A-9T(f)(3) for the current tax year (2013), based on the four tax years immediately preceding the current tax year (2009 through 2012). Under the facts and circumstances test: (1) MICC maintains a continuous and bona fide program for soliciting funds from the general public, community, membership group involved, and governmental units, and (2) the sources of support provide services directly for the benefit of the general public on a continuing basis. MICC's fundraising, historically, has been conducted primarily by direct, personal contact with potential donors. MICC has also attempted to develop other programs for the solicitation of funds from the general public. MICC intends to continue its efforts to develop its public support program. In addition to the two requirements discussed above, the facts relative to the other relevant public support factors described in Reg. Sec. 1.170A-9T(f)(3) are presented below:(1) Percentage of financial support factor. MICC has received over 31.78 percent of its support from contributions made directly by the general public over the last five years (2009-2013). This constitutes significant public support, and substantially exceeds the minimum 10 percent of public support requirement.(2) Sources of support factor. As indicated above, MICC received contributions in the period 2009-2013 from a variety of organizations. MICC did not conduct any formal solicitation programs, and had to rely on personal contact to solicit funds.(3) Representative governing body factor. MICC is governed by a Board of Directors comprised of individuals who have special knowledge and expertise in the particular field in which MICC is operating, educating the public on matters of health maintenance, quality of life, self care, including appropriate medical treatments in the context of severe chronic illnesses and chronic pain, nationally and internationally. The members of MICC's Board of Directors are as follows:Dr. Stephen P. Hersh, M.D. evaluates and treats patients, collaboratively with members of the healing and medical professions. Dr. Hersh's services to the organization extend beyond treatment of individuals and families with medical illnesses to enhancing and focusing of clinical research into improved treatment and the development of new treatments for chronic illness and chronic pain. As a physician with a Master's Degree in Public Health, former director of NIH Institute, and retired Assistant Surgeon General, Dr. Bertram S. Brown remains actively involved in many areas of health policy and health care delivery, including, the promotion of clinical research. In all these areas he remains on an almost weekly basis engaged in his oversight of, and guidance to MICC and its Director, Dr. Hersh.Jean L. Hersh has experience and publications in psychopharmacologic research at the University of Pennsylvania, work at Bellevue Hospital New York with children suffering from the chronic illness of autism, and leadership of a non-profit organization, DateAble, which was created to provide socialization services to and reduce the isolation of adults with chronic disabilities (such as cerebral palsy and chronic illnesses such as multiple sclerosis).Dr. Waletzky received his medical degree from Columbia University and residency training at Mt. Sinai Hospital in New York and at the University of Chicago. Board certified in psychiatry and neurology he is a Clinical Professor of Behavioral Sciences and Psychiatry at George Washington University School of Medicine, the former Chairman of the Board of Trustees at the Fetzer Institute in Kalamazoo, Michigan, and is a member of the selection committee for the Jacob P. Waletzky Award of the Society for Neuroscience. He is appointed to the Board for a 3 year term.
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
Medical Illness Counseling Center
Employer identification number
52-1244343
Return Reference
Explanation
Form 990, Part III, line 3
MICC ceased conducting Patient services in May of 2013.
Form 990, Part VI, Section A, line 2
Dr. Stephen P. Hersh, M.D., President/Medical Director/Treasurer, and Mrs. Jean L. Hersh, Secretary/Administrator/Director, have a family relationship.
Form 990, Part VI, Section A, line 8b
There are no other committees that can act on behalf of the full Board of Directors.
Form 990, Part VI, Section B, line 11
MICC's Board of Directors reviews the tax return to determine that it correctly reflects the results of operations prior to filing with the Internal Revenue Service.
Form 990, Part VI, Section B, line 15
The compensation of Dr. Hersh is approved by the Board of Directors.
Form 990, Part VI, Section C, line 19
MICC's governing documents and Form 1023 are made available to the public upon request.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.