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
ASSOCIATION FOR NEUROLOGICALLY IMPAIRED BRAIN INJURED CHILDREN INC
Employer identification number
11-2348663
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.") .
100,251
110,040
120,699
101,377
222,357
654,724
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......
8,134,301
8,036,529
8,040,921
8,531,540
9,214,759
41,958,050
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.
8,234,552
8,146,569
8,161,620
8,632,917
9,437,116
42,612,774
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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..
0
8
Public support (Subtract line 7c from line 6.)
42,612,774
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...
8,234,552
8,146,569
8,161,620
8,632,917
9,437,116
42,612,774
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
7,773
3,475
1,148
765
1,764
14,925
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
7,773
3,475
1,148
765
1,764
14,925
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.)
..
80,736
48,563
52,605
130,220
312,124
13
Total support. (Add lines 9, 10c, 11, and 12.)..
8,323,061
8,198,607
8,215,373
8,763,902
9,438,880
42,939,823
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
99.240 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
99.210 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.030 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.220 %
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
ASSOCIATION FOR NEUROLOGICALLY IMPAIRED BRAIN INJURED CHILDREN INC
Employer identification number
11-2348663
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
VICE PRESIDENT - MRS. HELENE NIEMAN AND MR. ELI NIEMAN HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6
MEMBERSHIP IN THE ASSOCIATION IS OPEN TO ALL PERSONS WHO ARE INTERESTED IN THE WELFARE OF THOSE INDIVIDUALS REFERRED TO IN THE MISSION STATEMENT. THERE ARE FOUR CLASSES OF MEMBERSHIP: GENERAL, CORPORATE/ORGANIZATIONAL, PROFESSIONAL AND HONORARY. GENERAL MEMBERS ARE THOSE WHO PAY ANNUAL DUES, THE AMOUNT OF WHICH IS FIXED BY THE BOARD OF DIRECTORS. GENERAL MEMBERS IN GOOD STANDING SHALL HAVE THE RIGHT TO VOTE AND HOLD OFFICE. GENERAL MEMBERSHIP IS HELD BY AN INDIVIDUAL OR JOINTLY BY FAMILY UPON PAYMENT OF THE REQUIRED DUES. THERE IS ONE VOTE FOR EACH MEMBERSHIP. PROFESSIONAL MEMBERS ARE THOSE WHO HAVE A PROFESSIONAL INTEREST IN THE FIELD. THEY ALSO PAY ANNUAL DUES, THE AMOUNT OF WHICH IS FIXED BY THE BOARD OF DIRECTORS. PROFESSIONAL MEMBERS IN GOOD STANDING, EXCLUDING EMPLOYEES AND THEIR FAMILIES, HAVE THE RIGHT TO VOTE AND HOLD OFFICE. CORPORATE/ORGANIZATIONAL MEMBERS ARE THOSE WHO CONTRIBUTE TO THE ASSOCIATION AND EXPRESS THEIR DESIRE TO BE CONSIDERED MEMBERS. CORPORATE/ORGANIZATIONAL MEMBERS DO NOT HAVE THE RIGHT TO VOTE OR HOLD OFFICE. HONORARY MEMBERS ARE THOSE PERSONS WHO HAVE DISTINGUISHED THEMSELVES BY THEIR ATTAINMENTS IN THE FIELD OF BRAIN INJURY, LEARNING DISABILITIES, NEUROLOGICAL IMPAIRMENTS OR RELATED AREAS OR HAVE RENDERED SPECIAL SERVICE IN PROMOTING THE INTERESTS OF PERSONS WITH BRAIN INJURIES, LEARNING DISABILITIES, NEUROLOGICAL IMPAIRMENTS, AND DEVELOPMENTAL DISABILITIES, AND WHO HAVE BEEN ELECTED TO SUCH MEMBERSHIP BY THE BOARD OF DIRECTORS. HONORARY MEMBERS DO NOT PAY DUES AND DO NOT HAVE THE RIGHT TO VOTE OR HOLD OFFICE. THE MEMBERSHIP LIST OF THE ASSOCIATION IS NOT PUBLISHED, CIRCULATED OR OTHERWISE MADE AVAILABLE EXCEPT AS REQUIRED BY LAW OR AUTHORIZED BY THE BOARD OF DIRECTORS. A MEMBER IN GOOD STANDING IS ONE WHOSE DUES ARE NOT MORE THAN FOUR MONTHS IN ARREARS.
FORM 990, PART VI, SECTION A, LINE 7A
THE ANNUAL MEETING OF THE MEMBERS OF THE ASSOCIATION SHALL BE HELD EACH YEAR ON A DATE DURING THE MONTH OF JUNE TO BE DESIGNATED BY THE BOARD. THE ANNUAL MEETING AND SPECIAL MEETINGS OF THE MEMBERS OF THE ASSOCIATION SHALL BE HELD AT THE ASSOCIATION'S ADMINISTRATIVE BUILDING LOCATED AT 61-35 220TH STREET, BAYSIDE, NEW YORK. NOTICE OF THE TIME AND PLACE, AND IN THE CASE OF SPECIAL MEETINGS, THE PURPOSE, OF EACH MEETING OF THE MEMBERS SHALL BE GIVEN BY THE SECRETARY TO EACH MEMBER IN GOOD STANDING AS OF THE DATE THE NOTICE IS MAILED. THE SECRETARY SHALL INCLUDE IN THE NOTICE OF EACH ANNUAL MEETING GIVEN TO THE MEMBERS THE SLATE OF NOMINEES FOR DIRECTORS. ONLY GENERAL MEMBERS AND PROFESSIONAL MEMBERS (EXCLUDING EMPLOYEES AND THEIR FAMILIES) IN GOOD STANDING HAVE THE AUTHORITY TO ELECT THE CANDIDATES ON THE SLATE FOR POSITIONS ON THE BOARD OF DIRECTORS. NO OTHER NOMINATIONS FOR THE BOARD SHALL BE CONSIDERED AT THE ANNUAL MEETING EXCEPT THOSE APPROVED BY THE BOARD OF DIRECTORS, UNLESS SUCH ADDITIONAL NOMINATIONS ARE MADE BY WRITTEN PETITION SIGNED BY AT LEAST TWENTY (20) MEMBERS OF THE SOCIETY AND PRESENTED TO THE SECRETARY AT LEAST TEN (10) DAYS PRIOR TO THE SCHEDULED TIME OF THE ANNUAL MEETING. LEAST TEN (10) DAYS PRIOR TO THE SCHEDULED TIME OF THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7B
ALL RESOLUTIONS AND ELECTIONS AT ANY MEETING SHALL BE BY MAJORITY VOTE OF THE MEMBERS PRESENT IN PERSON.
FORM 990, PART VI, SECTION B, LINE 11
THE ASSOCIATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS SUBMITTED ELECTRONICALLY AND/OR IN PAPER TO THE MEMBERS OF THE ASSOCIATION'S BOARD OF DIRECTORS FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE BOARD OF DIRECTORS IS FURNISHED WITH ONE WEEK TO REVIEW THE PREPARED FORM 990 AND PROVIDE THEIR COMMENTS. ANY COMMENTS THAT HAVE BEEN MADE ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE MEMBERS OF MANAGEMENT IN CHARGE OF FILING THE RETURN FOR THEIR REVIEW. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING BY THE ASSOCIATION'S PRESIDENT.
FORM 990, PART VI, SECTION B, LINE 12C
THE ASSOCIATION CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT ANNUALLY MONITORS AND ENFORCES. THE SIGNED CONFLICT OF INTEREST POLICY IS SUBMITTED TO THE CFO WHO PRESENTS THE SIGNED DOCUMENTS TO THE BOARD OF DIRECTORS. THE BOARD REVIEWS THE SIGNED ATTESTATIONS FOR POTENTIAL OR ACTUAL CONFLICTS. IF AN ACTUAL CONFLICT EXISTS, THE MEMBER OF MANAGEMENT OR BOARD MEMBER WILL BE NOTIFIED IMMEDIATELY AND WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS INVOLVING TRANSACTIONS THAT HAVE TO DO WITH THE IDENTIFIED CONFLICT UNTIL SUCH TIME THAT THE CONFLICT NO LONGER EXISTS.
FORM 990, PART VI, SECTION B, LINE 15A
THE PROCESS FOR DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR INCLUDES 1) COMPARISON DATA: COMPARE SALARY INFORMATION OF OTHER NON-PROFITS IN OUR SECTOR AND/OR THOSE WITH A SIMILAR BUDGET 2) COMPENSATION IN CONTEXT WITH THE PROPOSED BUDGET; 3) EMPLOYEE ANNUAL PERFORMANCE REVIEW; 4) APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE; AND 5) DOCUMENTATION OF APPROVED SALARIES IN THE BOARD MINUTES. ANIBIC HAS A COMPENSATION CONSULTANT & STUDY PERFORMED AS PART OF THE EXECUTIVE COMPENSATION REVIEW. THE PROCESS FOR DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR WAS LAST UNDERTAKEN IN 2013.
FORM 990, PART VI, SECTION C, LINE 19
THE ASSOCIATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE BY POSTING IT ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. ADDITIONALLY, FORM 990 AND THE ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST AT 61-35 220TH STREET, BAYSIDE, NY. 11364, OR BY CALLING THE ASSOCIATION DIRECTLY AT (718) 423-9550. EACH BOARD MEMBER IS REQUIRED ANNUALLY TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE CONFLICT OF INTEREST POLICY IS MADE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:
ANIBIC HAS AN INFORMAL COMMITTEE CHAIRED BY THE TREASURER THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.