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
AMHERST H WILDER FOUNDATION
Employer identification number
41-0693889
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.") ....
12,316,818
15,151,856
9,833,781
10,035,220
10,321,949
57,659,624
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
12,316,818
15,151,856
9,833,781
10,035,220
10,321,949
57,659,624
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)..
4,056,180
6
Public support. Subtract line 5 from line 4.
53,603,444
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..
12,316,818
15,151,856
9,833,781
10,035,220
10,321,949
57,659,624
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
2,317,319
5,257,717
3,802,088
3,215,575
3,518,744
18,111,443
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.)..
10,000
10,000
11
Total support (Add lines 7 through 10).
75,781,067
12
Gross receipts from related activities, etc. (see instructions)
..................
12
81,419,418
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
70.730 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
73.620 %
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
AMHERST H WILDER FOUNDATION
Employer identification number
41-0693889
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 IS PREPARED BY THE FOUNDATION'S AUDITORS WITH ASSISTANCE FROM FINANCIAL SERVICES AND CORPORATE COMPLIANCE STAFF, OTHER DEPARTMENTS MAY BE CALLED UPON TO PROVIDE ADDITIONAL INFORMATION OR ASSISTANCE AS REQUIRED. PREPARATION OF THE FORM 990 BEGINS AFTER COMPLETION OF THE FOUNDATION'S JUNE 30 FISCAL YEAR-END AUDIT. A DRAFT OF THE DOCUMENT IS REVIEWED BY FOUNDATION STAFF (FINANCIAL SERVICES AND CORPORATE COMPLIANCE) AND IS THEN PRESENTED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. ONCE THE AUDIT COMMITTEE HAS REVIEWED AND APPROVED THE DRAFT, THE FORM 990 IS THEN SUBMITTED TO THE FULL BOARD FOR APPROVAL AND SUBMISSION TO THE IRS, THE STATE OF MINNESOTA AND ANY OTHER STATES AS REQUIRED.
FORM 990, PART VI, SECTION B, LINE 12C
IT IS THE POLICY OF THE FOUNDATION TO IDENTIFY, ADDRESS AND ACTIVELY MANAGE ISSUES OF ACTUAL, POTENTIAL AND PERCEIVED CONFLICTS OF INTEREST INVOLVING ALL TRUSTEES, OFFICERS, AND EMPLOYEES. COVERED INDIVIDUALS ARE REQUIRED TO COMPLETE, AND UPDATE AS NEEDED, AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. ANY POTENTIAL CONFLICT INVOLVING A MEMBER OF BOARD, CORPORATE OFFICER, SENIOR MANAGEMENT OR KEY EMPLOYEE IS REVIEWED BY THE CHAIR OF THE BOARD, THE PRESIDENT AND THE COMPLIANCE DIRECTOR. WHEN AN APPEARANCE OF IMPROPRIETY OR ACTUAL CONFLICT OF INTEREST EXISTS, APPROPRIATE ACTION IS TAKEN, WHICH VARIES DEPENDING UPON THE PARTICULAR FACTS. THE INDIVIDUAL INVOLVED IN THE CONFLICT SITUATION WORKS COOPERATIVELY WITH THE APPROPRIATE FOUNDATION PERSONNEL TO ACHIEVE A RESOLUTION OF THE CONFLICT ISSUES IN THE BEST INTERESTS OF THE FOUNDATION. THIS MAY INCLUDE REMOVING THE INDIVIDUAL FROM A POSITION OF DECISION-MAKING AUTHORITY WITH RESPECT TO THE CONFLICT SITUATION OR OTHER MORE SERIOUS ACTIONS, DEPENDING UPON THE NATURE OF THE CONFLICT. IF THE CONFLICT INVOLVES A CONTRACT OR AGREEMENT BEING ENTERED INTO, THE CONFLICT MUST BE DISCLOSED AND THE STEPS TAKEN TO ADDRESS THE CONFLICT DOCUMENTED. THIS DOCUMENTATION IS PROVIDED AND KEPT ON FILE IN THE CORPORATE COMPLIANCE DEPARTMENT.
FORM 990, PART VI, SECTION B, LINE 15
THE GOVERNANCE COMMITTEE SET FORTH THAT THE FOUNDATION WOULD OBTAIN AND USE APPROPRIATE COMPENSATION DATA TO SET EXECUTIVE COMPENSATION LEVELS THAT ARE ALIGNED WITH THE FOUNDATION'S MISSION AND VALUES. ANNUALLY, THE HUMAN RESOURCES COMMITTEE OF THE BOARD DISCUSSES RESULTS OF A RECENT REVIEW OF OFFICER COMPENSATION RELATED TO FISCAL YEAR SALARY RANGES. THE RANGES ARE DETERMINED BY USING COMPARABLE MARKET DATA. THROUGH THIS PROCESS, THE PAY RANGE FOR THE PRESIDENT/CEO POSITION IS DETERMINED AND RECOMMENDED BY THE HUMAN RESOURCES COMMITTEE OF THE BOARD TO THE FULL BOARD FOR APPROVAL. AFTER THE FISCAL YEAR BASE PAY SALARY RANGE IS APPROVED FOR THE POSITION THE GOVERNANCE COMMITTEE REVIEWS THE MARKET SALARY ANALYSIS AND RECOMMENDS MARKET PAY MOVEMENT FOR THE PRESIDENT FOR APPROVAL BY THE BOARD OF DIRECTORS. THE PRESIDENT'S PERFORMANCE REVIEW IS ALSO CONDUCTED ANNUALLY IN A SEPARATE PROCESS, REVIEWED BY THE GOVERNANCE COMMITTEE, AND APPROVED BY THE BOARD OF DIRECTORS. THE PROCESS INCLUDES A CLEAR DETERMINATION OF THE PERFORMANCE OBJECTIVES FOR THE CURRENT FISCAL YEAR; A REVIEW AND ANALYSIS OF THE PERFORMANCE OBJECTIVES OUTCOMES FOLLOWING THE END OF THE FISCAL YEAR; AND A FINAL DETERMINATION OF PERFORMANCE PAY FOR THE POSITION. THIS PROCESS WAS CONDUCTED TO DETERMINE THE FISCAL YEAR 2014 AND FISCAL YEAR 2015 COMPENSATION FOR THE PRESIDENT. THE METHOD USED FOR DETERMINING THE COMPENSATION LEVELS FOR ALL OFFICERS OF THE FOUNDATION, WITH THE EXCEPTION OF THE PRESIDENT, IS SUBJECT TO REVIEW BY THE HUMAN RESOURCES COMMITTEE AND APPROVAL BY THE BOARD OF DIRECTORS. IN DETERMINING REASONABLE COMPENSATION, CONSIDERATION IS GIVEN TO THE AMOUNT ORDINARILY COMPENSATED FOR LIKE SERVICES, BY LIKE ENTERPRISES (WHETHER TAXABLE OR TAX EXEMPT), AND UNDER LIKE CIRCUMSTANCES. THIS PROCESS WAS CONDUCTED TO DETERMINE THE FISCAL YEAR 2014 AND FISCAL YEAR 2015 COMPENSATION RANGE OF THE VICE PRESIDENT, FINANCE AND ADMINISTRATION, TREASURER, ASSISTANT TREASURER, ASSISTANT SECRETARY, AND KEY EXECUTIVES OF THE FOUNDATION.
FORM 990, PART VI, SECTION C, LINE 19
THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:
PENSION ADDITIONAL MINIMUM LIABILITY 2,874,880.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.