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
IPAS
Employer identification number
56-1071085
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.") ....
47,191,402
49,248,655
43,526,619
87,532,094
103,201,987
330,700,757
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
47,191,402
49,248,655
43,526,619
87,532,094
103,201,987
330,700,757
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)..
129,791,359
6
Public support. Subtract line 5 from line 4.
200,909,398
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..
47,191,402
49,248,655
43,526,619
87,532,094
103,201,987
330,700,757
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
520,581
345,923
178,799
170,539
301,858
1,517,700
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
596
596
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
2,518
25,905
33,236
82,999
33,678
178,336
11
Total support (Add lines 7 through 10).
332,397,389
12
Gross receipts from related activities, etc. (see instructions)
..................
12
20,229,205
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
60.440 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
50.270 %
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
IPAS
Employer identification number
56-1071085
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 5
DURING THE FISCAL YEAR ENDED JUNE 30, 2014 IPAS DISCOVERED THAT AN EMPLOYEE OF THE SOUTH AFRICA OFFICE HAD EMBEZZLED FUNDS FROM THE ORGANIZATION TOTALING APPROXIMATELY $350,000. IPAS MANAGEMENT COMPLETED A THOROUGH INVESTIGATION AND REPORTED THE THEFT TO LOCAL AUTHORITIES WHO ARE PURSUING THE MATTER THROUGH THE COURTS IN SOUTH AFRICA. IPAS MANAGEMENT ALSO IMPLEMENTED A COMPREHENSIVE CORRECTIVE ACTION PLAN, INCLUDING ESTABLISHING A FORMAL COMPLIANCE MONITORING TASK FORCE WHICH HAS VISITED ALL COUNTRY OFFICES TO PERFORM BASELINE ASSESSMENTS OF ADHERENCE TO INTERNAL CONTROLS. THE ORGANIZATION HAS IMPLEMENTED A NEW WHISTLEBLOWER POLICY AND CONDUCTED TRAINING ON THE POLICY AND BUSINESS ETHICS. WHEN THE FRAUDULENT ACTIVITY WAS DISCOVERED, IPAS WAS ALREADY IN THE MIDST OF IMPLEMENTING NEW FINANCIAL SOFTWARE WHICH WILL PROVIDE ENHANCED MONITORING OF FINANCIAL TRANSACTIONS. THE FRAUDULENT ACTIVITY WAS REPORTED TO AFFECTED IPAS DONORS. REPAYMENT WAS MADE TO THOSE DONORS WHO REQUESTED IT. THE ORGANIZATION'S INSURANCE COVERED THE LOSS MINUS A $10,000 DEDUCTIBLE.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 WAS REVIEWED BY THE FULL AUDIT COMMITTEE, CHAIRPERSON OF THE FINANCE COMMITTEE, AND THE CHAIRMAN OF THE BOARD OF DIRECTORS BEFORE FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
ON A SEMI-ANNUAL BASIS, THE BOARD OF DIRECTORS SIGNS A CONFLICT OF INTEREST STATEMENT, WHICH ARE KEPT IN THE EXECUTIVE OFFICE OF THE PRESIDENT. THE EXECUTIVE COMMITTEE ASSURES THAT EACH MEMBER IS IN COMPLIANCE WITH THE POLICY. IF ANY ACTION OF A DIRECTOR, OFFICER, KEY EMPLOYEE OR COMMITTEE MEMBER PRESENTS A REAL OR PERCEIVED CONFLICT OF INTEREST, THAT INDIVIDUAL DISCLOSES THE CONFLICT. IF THE BOARD DETERMINES THAT THE INDIVIDUAL HAS A CONFLICT OF INTEREST, THE INDIVIDUAL IS REMOVED FROM THE DECISION MAKING PROCESS.
FORM 990, PART VI, SECTION B, LINE 15
IPAS ENGAGED THE SERVICES OF AN INDEPENDENT COMPENSATION CONSULTANT TO REVIEW AND SUGGEST SALARY AND SALARY RANGES APPROPRIATE FOR THE OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION BASED ON MARKET DATA AND SURVEY FINDINGS. THIS PROCESS WAS THEN DOCUMENTED IN A FORMAL REPORT AND APPROVED BY ALL BOARD MEMBERS IN DECEMBER 2013. THE CHIEF EXECUTIVE OFFICER'S MOST RECENT COMPENSATION REVIEW WAS COMPLETED BY AN INDEPENDENT CONSULTANT IN DECEMBER 2014.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON WWW.GUIDESTAR.COM
FORM 990, PART IX, LINE 11G
CONSULTANTS: PROGRAM SERVICE EXPENSES 4,624,235. MANAGEMENT AND GENERAL EXPENSES 2,786,113. FUNDRAISING EXPENSES 99,666. TOTAL EXPENSES 7,510,014. SUBCONTRACTS: PROGRAM SERVICE EXPENSES 4,137,613. MANAGEMENT AND GENERAL EXPENSES 154,118. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,291,731.
FORM 990, PART XI, LINE 8:
DURING 2014, MANAGEMENT OF IPAS REVIEWED ALL EXISTING DONOR GRANT AND CONTRIBUTION AGREEMENTS AND DETERMINED THAT SIGNIFICANT GRANTS AND CONTRIBUTIONS HAD BEEN RECEIVED WITH DONOR RESTRICTIONS. ACCORDINGLY, CERTAIN GRANTS AND CONTRIBUTIONS WHICH WERE NOT PREVIOUSLY RECORDED HAVE BEEN RECLASSIFIED AS TEMPORARILY RESTRICTED AWARDS AND THE BEGINNING OF YEAR NET ASSETS HAVE BEEN RESTATED. TEMPORARILY RESTRICTED NET ASSETS HAVE BEEN RETROACTIVELY RESTATED TO ACCOUNT FOR THIS CHANGE IN ACCOUNTING. THE NET EFFECT OF THE RESTATEMENT WAS TO INCREASE THE GRANTS RECEIVABLE BY $34,830,803, DECREASE DEFERRED REVENUE BY $5,022,150 AND INCREASE TEMPORARILY RESTRICTED NET ASSETS BY $39,852,953 AT JUNE 30, 2013.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.