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
Alaska Conservation Foundation
Employer identification number
92-0061466
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.") ....
6,426,994
6,684,624
4,000,815
5,756,407
4,503,370
27,372,210
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
6,426,994
6,684,624
4,000,815
5,756,407
4,503,370
27,372,210
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)..
13,645,280
6
Public support. Subtract line 5 from line 4.
13,726,930
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..
6,426,994
6,684,624
4,000,815
5,756,407
4,503,370
27,372,210
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
166,830
159,029
139,389
471,241
402,682
1,339,171
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
1,639
1,255
1,200
4,094
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
6,413
2,680
3,897
3,890
6,565
23,445
11
Total support (Add lines 7 through 10).
28,738,920
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
47.764 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
39.530 %
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
Alaska Conservation Foundation
Employer identification number
92-0061466
Return Reference
Explanation
FORM 990, PART III, LINE 1, THE ORGANIZATION'S MISSION:
ALASKA CONSERVATION FOUNDATION IS A PUBLIC FOUNDATION FOR CONSERVATION IN THE STATE OF ALASKA. WE BUILD STRATEGIC LEADERSHIP AND SUPPORT FOR ALASKAN EFFORTS TO TAKE CARE OF WILDLANDS, WATER, AND WILDLIFE WHICH SUSTAIN DIVERSE CULTURES, HEALTHY COMMUNITIES, AND PROSPEROUS ECONOMIES. TOGETHER WITH AN EXPANDING ARRAY OF DIVERSE PARTNERS, ACF GIVES HIGHEST PRIORITY TO MAINTAINING AN ACTIVE AND LASTING MAJORITY THAT EMBRACES CONSERVATION VALUES.
FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES:
OTHER GRANTMAKING PROGRAMS INCLUDING GRANTS AND COLLABORATIONS TO STRENGTHEN THE ALASKA CONSERVATION MOVEMENT BY CREATING GREATER EFFICIENCIES AND MOVEMENT DIVERSITY TO ACHIEVE COMMON GOALS, AND GRANTS TO ADVANCE ALASKA NATIVE PRIORITIES FOR PROTECTING LAND AND SUSTAINING A WAY OF LIFE ESSENTIAL FOR CULTURAL SURVIVAL. EXPENSES $821,927. INCLUDING GRANTS OF $477,830. REVENUE $2,035. STRENGTHEN THE ALASKA CONSERVATION MOVEMENT BY CREATING GREATER EFFICIENCIES AND MOVEMENT DIVERSITY TO ACHIEVE COMMON GOALS, AND GRANTS TO ADVANCE ALASKA NATIVE PRIORITIES FOR PROTECTING LAND AND SUSTAINING A WAY OF LIFE ESSENTIAL FOR CULTURAL SURVIVAL.
FORM 990, PART VI, SECTION B, LINE 11:
FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AND IS MADE AVAILABLE TO ALL TRUSTEES ON ACF'S SHAREPOINT SITE FOR THEIR REVIEW PRIOR TO FILING THE TAX RETURN WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C:
ACF'S CONFLICT OF INTEREST POLICY COVERS ANY EMPLOYEE, TRUSTEE, OR PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION INCLUDING KEY EMPLOYEES("INSIDER"), OR BETWEEN THE ORGANIZATION AND A PERSON AFFILIATED WITH ANY EMPLOYEE, INSIDER, OR CURRENT OR POTENTIAL GRANTEE ORGANIZATION. EACH TRUSTEE OR INSIDER IS REQUIRED TO DISCLOSE TO THE BOARD OR RELEVANT BOARD COMMITTEE ALL MATERIAL FACTS REGARDING HIS OR HER INTEREST (INCLUDING RELEVANT AFFILIATIONS) IN A DECISION OR TRANSACTION BEING CONSIDERED BY THE BOARD OR BOARD COMMITTEE. THE INSIDER IS REQUIRED TO MAKE THAT DISCLOSURE PROMPTLY UPON LEARNING OF THE PROPOSED DECISION OR TRANSACTION. EACH EMPLOYEE WHO IS NOT AN INSIDER IS REQUIRED TO DISCLOSE TO THE EXECUTIVE DIRECTOR ALL MATERIAL FACTS REGARDING HIS OR HER INTEREST (INCLUDING RELEVANT AFFILIATIONS) IN ANY DECISION OR TRANSACTION BEING CONSIDERED BY THE BOARD. THE EMPLOYEE MUST MAKE THAT DISCLOSURE PROMPTLY UPON LEARNING OF THE PROPOSED DECISION OR TRANSACTION. WITH REGARD TO AN INSIDER, THE BOARD OR BOARD COMMITTEE DETERMINED RELEVANT BY THE EXECUTIVE COMMITTEE SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS. IF THE INSIDER IS A TRUSTEE, HE OR SHE SHALL NOT BE PRESENT DURING THE BOARD OR BOARD COMMITTEE'S DISCUSSION OR DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS. WITH REGARD TO AN EMPLOYEE WHO IS NOT AN INSIDER, THE EXECUTIVE DIRECTOR SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. WITH REGARD TO AN INSIDER, THE BOARD OR BOARD COMMITTEE INVESTIGATES THE POTENTIAL CONFLICT IN ORDER TO DECIDE WHETHER TO MAKE THE RELEVANT DECISION OR TO ENTER INTO THE TRANSACTION. IF IT DOES SO, IT MUST ENSURE THAT THE BASIS FOR THE DECISION IS PRUDENT AND SOUND OR THE TERMS OF THE TRANSACTION ARE REASONABLE. IN THE CASE OF AN INSIDER WHO IS A TRUSTEE, THE TRUSTEE WILL NOT VOTE ON ANY DECISION OR TRANSACTION IN WHICH THE TRUSTEE HAS AN INTEREST AND WILL NOT BE PRESENT DURING THE BOARD OR BOARD COMMITTEE'S DISCUSSIONS. WITH REGARD TO AN EMPLOYEE WHO IS NOT AN INSIDER, THE EXECUTIVE DIRECTOR SHALL DECIDE THE APPROPRIATE RESPONSE BY THE ORGANIZATION ONCE A CONFLICT OF INTEREST HAS BEEN DETERMINED TO EXIST. THE BOARD OVERSEES AN ANNUAL REVIEW OF THE ADMINISTRATION OF THIS CONFLICT OF INTEREST POLICY, THE CONTINUING SUITABILITY OF THE POLICY, AND WHETHER THE POLICY SHOULD BE MODIFIED AND IMPROVED.
FORM 990, PART VI, SECTION B, LINE 15A:
EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED AT THE TIME OF DIRECTOR RECRUITMENT BY REVIEWING COMPARABLE SALARY DATA COMPILATIONS FOR SIMILAR POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS IN NATIONAL ENVIRONMENTAL GROUPS, NATIONAL FOUNDATIONS, AND ALASKA'S NONPROFIT SECTOR. INITIAL REVIEW IS PERFORMED BY AN AD HOC COMMITTEE OR THE EXECUTIVE COMMITTEE, WITH A DETERMINATION OF SALARY RANGE THEN DISCUSSED AND PASSED CONTEMPORANEOUSLY BY BOARD RESOLUTION AT A CONVENING OF THE BOARD. THE REVIEW PROCESS CAN BE REINITIATED AT OTHER TIMES BY DETERMINATION OF THE BOARD CHAIR. THIS PROCESS WAS LAST UNDERTAKEN IN 2011. FORM 990, PART VI SECTION B, LINE 15B: FOR THESE EMPLOYEES, SALARY RANGE IS DETERMINED AT THE TIME OF POSITION RECRUITMENT BY REVIEWING COMPARABLE SALARY DATA COMPILATIONS FOR SIMILAR POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS IN BOTH NATIONAL ENVIRONMENTAL GROUPS AND ALASKA'S NONPROFIT SECTOR. SALARY REVIEW IS PERFORMED BY THE EXECUTIVE DIRECTOR, DISCUSSED WITH THE EXECUTIVE COMMITTEE, AND RECORDED WITH SUPPORTING DOCUMENTATION BY THE EXECUTIVE DIRECTOR. THE REVIEW PROCESS CAN BE REINITIATED AT OTHER TIMES BY DETERMINATION OF THE EXECUTIVE DIRECTOR. THE PERSONNEL COMMITTEE CURRENTLY IS IN THE PROCESS OF REVIEWING COMPENSATION AND HAVE ENGAGED A CONTRACTOR TO ANALYZE ACF'S COMPENSATION AS COMPARED TO OTHER CONSERVATION ORGANIZATIONS IN THE US AND NON-PROFITS IN ALASKA. WE EXPECT THAT THE REVIEW WILL BE COMPLETED BY MARCH 2015.
FORM 990, PART VI, SECTION C LINE 19:
FINANCIAL STATEMENTS ARE INCLUDED ON FORM 990 AND IN THE ORGANIZATION'S ANNUAL REPORT, AVAILABLE ON OUR WEBSITE. GOVERNING AND POLICY DOCUMENTS ARE AVAILABLE UPON REQUEST. THE MOST CURRENT THREE FORM 990S ARE DISPLAYED ON THE ALASKA CONSERVATION FOUNDATION WEBSITE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.