Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 1,391,302 | 2,337,176 | 2,103,955 | 1,616,495 | 3,818,595 | 11,267,523 |
| 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 | 1,391,302 | 2,337,176 | 2,103,955 | 1,616,495 | 3,818,595 | 11,267,523 |
| 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).. | 3,564,427 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 7,703,096 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,391,302 | 2,337,176 | 2,103,955 | 1,616,495 | 3,818,595 | 11,267,523 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 35,449 | 32,217 | 31,545 | 35,559 | 44,562 | 179,332 |
| 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 VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | 11,446,855 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 3 | THE ORGANIZATION CEASED CONDUCTING ITS REDROVER REPORTERS PROGRAM, WHICH INCLUDED THE MY DOG IS COOL CAMPAIGN. NOW, THIS LIFESAVING EDUCATIONAL CAMPAIGN MAY BE ACCESSED ON THE INTERNET AT MYDOGISCOOL.COM. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BOARD OF DIRECTORS REVISED THE BYLAWS OF UNITED ANIMALS NATIONS. THIS GOVERNING DOCUMENT NOW INCLUDES THE ORGANIZATION'S DBA, REDROVER, AND CLARIFIES BOARD DIRECTOR AND OFFICER TERMS AND TERM LIMITS, OFFICER ROLES AND RESPONSIBILITIES, BOARD COMMITTEE STRUCTURE AND INDEMNIFICATION IN ACTIONS BY THIRD PARTIES. |
| FORM 990, PART VI, SECTION A, LINE 6 | THERE IS ONE CLASS OF MEMBERS. THE MEMBERS ARE THOSE PERSONS WHO HAVE PAID THE APPLICABLE ANNUAL DUES FOR THE CURRENT CALENDAR YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS HAVE THE RIGHT TO VOTE ON THE ELECTION OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS HAVE THE RIGHT TO VOTE ONLY REGARDING THE FOLLOWING ISSUES: (1) THE ELECTION OF DIRECTORS; (2) THE DISPOSITION OF SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS; (3) THE MERGER OF THE ORGANIZATION; AND (4) THE DISSOLUTION OF THE ORGANIZATION. IN ADDITION, ANY AMENDMENT OR REPEAL OF THE BYLAWS THAT WOULD MATERIALLY AND ADVERSELY AFFECT THE RIGHTS OF THE MEMBERS AS TO VOTING OR TRANSFER MUST BE APPROVED BY THE MEMBERS (INCLUDING A REQUIREMENT OF UNANIMOUS APPROVAL BY THE MEMBERS AS TO CERTAIN PROVISIONS OF THE BYLAWS). |
| FORM 990, PART VI, SECTION A, LINE 8B | THE BOARD OF DIRECTORS HAS WORKING COMMITTEES, BUT NONE OF THEM HAVE THE AUTONOMY TO ACT ON BEHALF OF THE GOVERNING BODY. THE FINANCE COMMITTEE MANAGES THE ORGANIZATION'S INVESTMENTS AND REPORTS TO THE BOARD QUARTERLY THROUGH MEETING MINUTES AND APPROVAL REQUESTS FOR NON-ROUTINE INVESTMENT TRANSACTIONS. INVESTMENT STRATEGIES MUST CONFORM TO THE BOARD OF DIRECTORS' INVESTMENT POLICY, WHICH IS ANNUALLY REVIEWED AND REVISED AS NECESSARY. |
| FORM 990, PART VI, SECTION B, LINE 11 | BEFORE FILING IT WITH THE IRS, REDROVER'S CFO WILL DISTRIBUTE THE 2014 IRS FORM 990 TO THE ORGANIZATION'S OFFICERS AND BOARD DIRECTORS VIA EMAIL, INCLUDING A CFO SUMMARY REPORT THAT HIGHLIGHTS KEY POINTS FOR THEIR CONSIDERATION. REVIEWERS WILL BE GIVEN THE OPPORTUNITY TO DIRECT QUESTIONS TO REDROVER'S CFO AND NONPROFIT TAX MANAGER/CPA BEFORE THE FORM 990 IS FINALIZED AND FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | YES - THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ("POLICY") APPLIES TO ALL DIRECTORS, OFFICERS, AND MEMBERS OF COMMITTEES WITH GOVERNING-BOARD DELEGATED POWERS (EACH AN "INTERESTED PERSON"). EACH INTERESTED PERSON IS PROVIDED WITH A COPY OF THE POLICY ANNUALLY, AND IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE OR SHE HAS RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTOOD THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE ORGANIZATION IS A CHARITABLE ORGANIZATION AND THAT, TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. EACH INTERESTED PERSON IS REQUIRED TO DISCLOSE TO THE BOARD OF DIRECTORS (THE "BOARD") ANY DIRECT OR INDIRECT INTEREST IN A TRANSACTION OR ARRANGEMENT WHERE THE ORGANIZATION IS ALSO INVOLVED, AND THE BOARD (EXCLUDING ANY INTERESTED PERSON) MUST THEN REVIEW ALL MATERIAL FACTS AND REACH A DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS BY VOTE OF A MAJORITY OF THE DISINTERESTED DIRECTORS. PURSUANT TO THE POLICY, THE BOARD ALSO ANNUALLY REVIEWS THE COMPENSATION OF THE CEO AND CFO TO DETERMINE WHETHER SUCH COMPENSATION IS JUST AND REASONABLE. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN 2014, THE CEO PRESENTED TO THE BOARD OF DIRECTORS A SALARY ANALYSIS, WHICH INCLUDED EACH MEMBER OF STAFF AND UTILIZED THE FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS: 2014 COMPENSATION & BENEFITS SURVEY, PUBLISHED BY NONPROFIT COMPENSATION ASSOCIATES. AS A RESULT OF THE STUDY, THE BOARD APPROVED UPDATED SALARY RANGES FOR MANY POSITIONS AND CONFIRMED THAT THE NEW RANGES AND CURRENT PAY FOR REDROVER'S PRESIDENT AND CEO AND CFO WERE JUST AND REASONABLE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE IRS FORM 990, CURRENT AUDITED FINANCIAL STATEMENTS AND CURRENT ANNUAL REPORT ARE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 1023 AND FORM 990-T ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | NEITHER THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS NOR THE PROCESS FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAS CHANGED FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |