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
REGISTRY OF INTERPRETERS FOR THE DEAF INC
Employer identification number
23-7360218
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.") .
1,283,961
5,854
4,673
3,584
9,255
1,307,327
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......
2,255,299
2,608,168
3,904,860
3,043,471
3,392,215
15,204,013
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.
3,539,260
2,614,022
3,909,533
3,047,055
3,401,470
16,511,340
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.
50,000
50,000
c
Add lines 7a and 7b..
50,000
50,000
8
Public support (Subtract line 7c from line 6.)
16,461,340
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...
3,539,260
2,614,022
3,909,533
3,047,055
3,401,470
16,511,340
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9,178
6,420
8,064
9,958
9,521
43,141
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
20,135
44,132
48,596
37,323
17,696
167,882
c
Add lines 10a and 10b.
29,313
50,552
56,660
47,281
27,217
211,023
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.)
..
43,709
83,177
450
1,001
202
128,539
13
Total support. (Add lines 9, 10c, 11, and 12.)..
3,612,282
2,747,751
3,966,643
3,095,337
3,428,889
16,850,902
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
97.690 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
97.180 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
1.250 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
1.630 %
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
REGISTRY OF INTERPRETERS FOR THE DEAF INC
Employer identification number
23-7360218
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
CERTIFIED MEMBER: ANY INTERPRETER OR TRANSLATER OF AMERICAN SIGN LANGUAGE AND/OR ENGLISH WHO HOLDS VALID CERTIFICATION ACCEPTED BY THE RID. ASSOCIATE MEMBER (PRE-CERTIFIED): ANY INDIVIDUAL WHO IS ACTIVELY ENGAGED IN THE INTERPRETATION OF AMERICAN SIGN LANGUAGE AND ENGLISH AND/OR THE TRANSLITERATION OF ENGLISH, BUT WHO DOES NOT HOLD VALID CERTIFICATION ACCEPTED BY THE RID. CERTIFIED MEMBER: INACTIVE - A CERTIFIED MEMBER WHO EXPERIENCES, VOLUNTARILY OR INVOLUNTARILY, A LIFE ALTERING EVENT OR ACTIVITY WHICH PRECLUDES THEM FROM WORKING AS AN INTERPRETER OR TRANSLITERATOR. CERTIFIED MEEMBER: RETIRED - A CERITIFED MEMBER WHO UPON REACHING THE AGE OF 55 OR OLDER ELECTS TO RETIRE FROM WORKING AS AN INTERPRETER OR TRANSLITERATOR. STUDENT MEMBER: ANY PRE-CERTIFIED INDIVIDUAL CURRENTLY ENROLLED IN A COURSE OF STUDY IN INTERPRETATION OF AMERICAN SIGN LANGUAGE AND ENGLISH AND/OR THE TRANSLITERATION OF ENGLISH. SUPPORTING MEMBER: ANY NON-CERTIFIED INDIVIDUAL WITH AN INTEREST IN SUPPORTING THE PURPOSES AND ACTIVITIES OF THE CORPORATION WHO DOES NOT MEET ELIGIBILITY REQUIREMENTS FOR SECTIONS 2.A, 2.B, OR 2.C UNDER ARTICLE III: MEMBERSHIP. ORGANIZATIONAL/INSTITUTIONAL MEMBER: ANY ORGANIZATION/INSTITUTION WITH AN INTEREST IN SUPPORTING THE PURPOSES AND ACTIVITIES OF THE CORPORATION.
FORM 990, PART VI, SECTION A, LINE 7A
A CALL FOR NOMINATIONS IS GENERATED BY RID HEADQUARTERS EVERY JANUARY. THIS CALL IS MAILED OR SENT TO ALL VOTING MEMBERS (CERTIFIED AND ASSOCIATE) ELECTRONICALLY. IN EVEN-NUMBERED YEARS, THE CALL IS FOR NOMINATIONS FOR REGION REPRESENTATIVES. IN ODD NUMBERED YERAS, THE CALL IS FOR NOMIATIONS FOR OFFICERS. CANDIDATES FOR OFFICERS OF THE BOARD MUST RECEIVE NOMINATING SIGNATURES OF AT LEAST TWENTY-FIVE VOTING MEMBERS IN GOOD STANDING REPRESENTATIVE OF ALL REGIONS, WHILE CANDIDATES FOR REPRESENTATIVES OF THE BOARD OR BOARD MEMBERS MUST RECEIVE NOMINATING SIGNATURES OF AT LEAST TWENTY-FIVE VOTING MEMBERS IN GOOD STANDING FROM WITHIN THE CANDIDATE'S RESPECTIVE REGION. BALLOTS ARE SENT TO VOTING MEMBERS BY MAY 1 OF EACH YEAR.
FORM 990, PART VI, SECTION A, LINE 7B
ANY DECISION OF THE BOARD OF DIRECTORS MAY BE VETOED BY A TWO-THIRDS MAJORITY VOTE OF THOSE ELIGIBLE (CERTIFIED AND ASSOCIATE MEMBERS) AND VOTING DURING A REGULAR OR SPECIAL METTING OF THE MEMBERSHIP OR THROUGH MAIL REFERENDUM.
FORM 990, PART VI, SECTION B, LINE 11
UPON COMPLETION AND PRIOR TO THE FILING DUE DATE OF FORM 990, THE EXECUTIVE DIRECTOR, DIRECTOR OF FINANCE AND ADMINISTRATION, BOARD CHAIR, TREASURER, AND AUDIT COMMITTEE WILL REVIEW THE ANNUAL AUDIT REPORT, THE AUDIT COMMITTEE'S RECOMMENDATIONS, THE FORM 990 AND ALL SCHEDULES. IF NEEDED, THE GROUP WILL MEET TO DISCUSS THE REPORT, FORMS, AND SCHEDULES. IF A MEETING IS CALLED, A REPRESENTATIVE FROM THE ACCOUNTING FIRM THAT PREPARED THE FORM WILL BE AVAILABLE TO ANSWER QUESTIONS AND DISCUSS THE PREPARATION OF THE FORM 990. TEN DAYS BEFORE FILING FORM 990, EACH MEMBER OF THE BOARD OF DIRECTORS WILL RECEIVE AN ELECTRONIC COPY OF THE FORM 990, THE INDEPENDENT AUDITOR'S REPORT AND THE AUDIT COMMITTEE'S RECOMMENDATIONS. A BOARD MEMBER MAY CONTACT THE EXECUTIVE DIRECTOR, DIRECTOR OF FINANCE AND ADMINISTRATION, BOARD CHAIR OR TREASURER WITH QUESTIONS OR CONCERNS. WITHOUT OBJECTION, THE FORM 990 WILL BE FILED. THE BOARD OF DIRECTORS WILL FORMALLY RATIFY THE REPORTS AND RECOMMENDATIONS AT THE NEXT MEETING OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 12C
ALL BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO FILL OUT AND SIGN A CONFLICT OF INTEREST DISCLOSURE AFTER THEY REVIEW THE CONFLICT OF INTEREST POLICY. THE ORGANIZATION'S EXECUTIVE DIRECTOR REVIEWS THE CONFLICT OF INTEREST FORM FILLED OUT BY VOLUNTEERS AND DETERMINES IF THERE IS A NEED TO FURTHER INVESTIGATE ANY POSSIBLE CONFLICTS OF INTEREST. FOLLOW UP INVESTIGATIONS ARE CONDUCTED BY THE EXECUTIVE DIRECTOR WHEN NECESSARY.
FORM 990, PART VI, SECTION B, LINE 15
ULTIMATELY THE BOARD OF DIRECTORS DETERMINES THE ED SALARY, UNDER THE DIRECTION OF THE PRESIDENT. IN THE PAST RID HAS USED A SALARY CONSULTANT WHO PROVIDES SALARY SURVEY RESULTS FOR THE ENTIRE STAFF, INCLUDING THE ED, AS A BASIS FOR DETERMINING THE ED'S COMPENSATION. ALSO, THE ED WORKS UNDER A CONTRACT, WHICH IS SIGNED BY THE BOARD PRESIDENT. ACCORDING TO THE RID PERSONNEL POLICIES (PAGE 27), A TEMPORARY SALARY INCREASE MAY BE GRANTED TO THE EXECUTIVE DIRECTOR: THE PRESIDENT AND VICE PRESIDENT MEET WITH THE EXECUTIVE DIRECTOR, AND DISCUSS A REASONABLE SALARY ADJUSTMENT. ULTIMATELY, THE PRESIDENT DETERMINES THE FINAL SALARY ADJUSTMENT AMOUNT FOR THE EXECUTIVE DIRECTOR IN AN INTERIM TIME PERIOD. RID HAS ADOPTED A PHILOSOPHY AND GOAL THAT BASIC SALARIES OF THE ORGANIZATION'S STAFF BE SET AT THE FIFTIETH PERCENTILE OF FIGURES WHICH REFLECT THE MEAN RATE OF MULTIPLE NATIONAL SURVEYS THAT ARE APPROPRIATELY AGED AND AVERAGE OF THE PAY OF INCUMBENTS IN ORGANIZATIONS OF THE SIZE, TYPE AND LOCATION SIMIAR TO RID, AND GIVES THE EXECUTIVE DIRECTOR THE AUTHORITY TO EXCEED THE MEDIAN RATE BY UP TO 10% TO ATTRACT AND RETAIN TALENT IN A HIGHLY COMPETITIVE PROFESSIONAL MARKET IN SITUATIONS WHERE THE RECOMMENDATIONS OF A PROFESSIONAL SALARY EXPERT INDICATE SUCH CHANGES ARE JUSTIFIED. RID DOES NOT GUARANTEE ITS STAFF MEMBERS RATES; IT IS MERELY A GENERAL CEILING FOR THOSE WHO ARE AT OPTIMAL LEVELS OF PERFORMANCE.
FORM 990, PART VI, SECTION C, LINE 18
RID MAKES ITS BYLAWS AND POLICIES AND PROCEDURES MANUAL AVAILABLE FOR THE PUBLIC THROUGH ITS WEBSITE. THE ORGANIZATION WILL MAKE ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19
RID MAKES ITS BYLAWS AND POLICIES AND PROCEDURES MANUAL AVAILABLE FOR THE PUBLIC THROUGH ITS WEBSITE. THE ORGANIZATION WILL MAKE ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G
INTERPRETING FEES: PROGRAM SERVICE EXPENSES 15,435. MANAGEMENT AND GENERAL EXPENSES 38,974. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,409. ONLINE TESTING: PROGRAM SERVICE EXPENSES 121,694. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 121,694. RATERS/LOCAL TEST ADMINISTRATORS: PROGRAM SERVICE EXPENSES 60,063. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,063. AV COSTS: PROGRAM SERVICE EXPENSES 205,292. MANAGEMENT AND GENERAL EXPENSES 22,810. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 228,102. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 194,681. MANAGEMENT AND GENERAL EXPENSES 24,249. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 218,930.
FORM 990, PART XII, LINE 2C:
THERE WAS NO CHANGE IN THE PROCESS IN THE CURRENT YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.