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
CONSORTIA OF ADMINISTRATORS FOR NATIVE AMERICAN REHABILITATION
Employer identification number
47-0930661
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.") .
35,386
46,170
422,771
328,462
255,285
1,088,074
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......
45,572
80,128
206,589
213,748
218,521
764,558
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
829
250
1,079
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.
80,958
126,298
629,360
543,039
474,056
1,853,711
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.)
1,853,711
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...
80,958
126,298
629,360
543,039
474,056
1,853,711
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
3,957
1,335
946
1,204
2
7,444
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
3,957
1,335
946
1,204
2
7,444
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.)
..
679
18,362
19,041
13
Total support. (Add lines 9, 10c, 11, and 12.)..
84,915
128,312
648,668
544,243
474,058
1,880,196
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
98.590 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
97.820 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
1.000 %
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
CONSORTIA OF ADMINISTRATORS FOR NATIVE AMERICAN REHABILITATION
Employer identification number
47-0930661
Return Reference
Explanation
FORM 990, PAGE 6, PART VI, LINE 7A
MEMBERS NOMINATE AND ELECT FOUR OFFICERS AND THE EXECUTIVE BOARD.
FORM 990, PAGE 6, PART VI, LINE 11B
THE 990 IS CONTRACTED WITH A QUALIFIED ACCOUNTING FIRM ANNUALLY. THE TREASURER OF THE BOARD WILL REVIEW THE FINAL DOCUMENT AND WILL MAKE RECOMMENDATION TO THE PRESIDENT AND/OR VICE PRESIDENT IN HIS/HER ABSENCE FOR FINAL SIGNATURE AND SUBMISSION. THE FINAL DOCUMENT IS MADE AVAILABLE TO THE FULL BOARD UPON ITS COMPLETION.
FORM 990, PAGE 6, PART VI, LINE 12C
IN LINE WITH ALL NON-PROFIT LAWS, CANAR, INC. UPHOLDS ALL OFFICERS, DIRECTORS AND EMPLOYEES TO UPHOLD HIS/HER DUTY OF LOYALTY PLEDGE. THIS POLICY IS GUIDED BY THE PRINCIPLES OF DUTY OF CARE THAT DIRECTORS, OFFICERS AND EMPLOYEES OF A CORPORATION IN MAKING ALL DECISIONS IN THEIR CAPACITIES AS CORPORATE FIDUCIARIES, MUST ACT IN THE SAME MANNER AS A REASONABLY PRUDENT PERSON IN THEIR POSITION WOULD. IN BETTER UNDERSTANDING THE TERMINOLOGY, CANAR, INC. ADOPTS THE FOLLOWING DEFINITIONS: DUTY OF LOYALTY STANDS FOR THE PRINCIPLE THAT DIRECTORS, OFFICERS AND EMPLOYEES OF CANAR, INC. IN MAKING ALL DECISIONS IN THEIR CAPACITIES AS CORPORATE FIDUCIARIES, MUST ACT WITHOUT PERSONAL ECONOMIC CONFLICT. THE DUTY OF LOYALTY CAN BE BREACHED RESULTING IN A CONFLICT OF INTEREST EITHER BY MAKING A SELF-INTERESTED TRANSACTION (SELF-DEALING) OR TAKING A CORPORATE OPPORTUNITY. SELF-DEALING - ACTION TAKEN BY A CORPORATE FIDUCIARY DONE FOR THAT PERSON'S PERSONAL GAIN, RATHER THAN FOR THE BENEFIT OF THE CORPORATION. EXAMPLES INCLUDE TAKING A CORPORATE OPPORTUNITY, USING CORPORATE FUNDS AS A PERSONAL LOAN OR TAKING ADVANTAGE OF INSIDE INFORMATION RECEIVED THROUGH BEING IN THE POSITION OF A FIDUCIARY. SELF-DEALING IS A VIOLATION OF THE DUTY OF LOYALTY AND IS CONSIDERED A CONFLICT OF INTEREST. CORPORATE OPPORTUNITY - A CORPORATE OPPORTUNITY REFERS TO ANY BUSINESS OPPORTUNITY THAT MAY BENEFIT A CORPORATION. THE CORPORATE OPPORTUNITY DOCTRINE GOVERNS THE LEGAL RESPONSIBILITY OF DIRECTORS AND OFFICERS, UNDER THE DUTY OF LOYALTY, NOT TO TAKE SUCH OPPORTUNITIES FOR THEMSELVES WITHOUT FIRST DISCLOSING THE OPPORTUNITY TO THE BOARD OF DIRECTORS. IF AN OFFICER, DIRECTOR OR EMPLOYEE OF CANAR, INC. BELIEVES HE OR SHE POSSESSES A CONFLICT OF INTEREST, THE INDIVIDUAL IS EXPECTED TO DISCLOSE THAT CONFLICT TO THE FULL BOARD AND GIVE THE BOARD THE OPPORTUNITY TO MAKE AN UNBIASED DECISION REGARDING THE CONFLICT. AT A MINIMUM THE INDIVIDUAL WILL BE REQUIRED TO ABSTAIN FROM VOTING ON ISSUES RELATED TO THE CONFLICT. THE UNBIASED MAY ALSO CHOOSE TO CALL FOR THE RESIGNATION OF THE INDIVIDUAL IF THE CONFLICT IS IN DIRECT VIOLATION OF THE RULES THAT GOVERN AND/OR JEOPARDIZE CANAR, INC.'S OPERATIONS, IE, NON-COMPENSATED BOARD.
FORM 990, PAGE 6, PART VI, LINE 15A
OFFICERS OF CANAR, INC. DO NOT RECEIVE PERSONAL COMPENSATION FOR SERVICE AS BOARD MEMBERS. CANAR, INC. MAY PROVIDE TRAVEL ASSISTANCE TO BOARD MEMBERS WHEN NO OTHER RESOURCES ARE AVAILABLE. TO THE EXTENT POSSIBLE, BOARD TRAVEL IS PRE-APPROVED IN THE ORGANIZATION'S BUDGET AS APPROVED BY THE FULL BOARD. SHOULD UNPLANNED TRAVEL ARISE OUTSIDE OF THE BUDGET, THEN THE PRESIDENT MAY GRANT PERMISSION WITHOUT FULL PERMISSION OF THE BOARD. THE EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED BY THE PRESIDENT AND HIS/HER ASSIGNEES (TYPICALLY IN CONJUNCTION WITH THE EXECUTIVE COMMITTEE) IN ADVANCE OF THE HIRING PROCESS. ALL OTHER STAFF POSITIONS ARE THE RECOMMENDATIONS OF THE EXECUTIVE DIRECTOR WITH MEMBERS OF THE EXECUTIVE COMMITTEE.
FORM 990, PAGE 6, PART VI, LINE 15B
SALARY AND COMPENSATION IS DECIDED BY THE CANAR BOARD. A PERIODIC REVIEW IS MADE BY THE EXECUTIVE DIRECTOR WITH RECOMMENDATIONS TO THE BOARD WHO REVIEW AND DECIDE UPON COMPENSATION AND BENEFITS.
FORM 990, PAGE 6, PART VI, LINE 19
THE 990 IS MADE PUBLIC TO ANY INDIVIDUAL WHO MAKES SUCH REQUEST EITHER TO THE EXECUTIVE DIRECTOR OR THE BOARD OF DIRECTORS. A PRINTED OR ELECTRONIC COPY OF THE DOCUMENT IS TYPICALLY AVAILABLE WITHIN 5 BUSINESS DAYS.