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
FRIENDS OF THE KAMINSKI HOUSE
Employer identification number
57-0981947
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.") ....
4,036
11,253
7,934
11,359
234,040
268,622
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..
152,900
152,900
4
Total. Add lines 1 through 3
4,036
11,253
7,934
11,359
386,940
421,522
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.
421,522
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..
4,036
11,253
7,934
11,359
386,940
421,522
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).
421,522
12
Gross receipts from related activities, etc. (see instructions)
..................
12
62,181
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
100.000 %
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.") .
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
FRIENDS OF THE KAMINSKI HOUSE
Employer identification number
57-0981947
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 4
THE BYLAWS OF THE FRIENDS OF THE KAMINSKI HOUSE WERE AMENDED AND RESTATED ON MAY 13, 2014. THE FOLLOWING SIGNIFICANT CHANGES WERE MADE TO ITS BYLAWS: 1. ART I, SEC 2 PURPOSE. EXPANDED NON-PROFIT'S PURPOSE AS STATED IN THIS SECTION TO PROVIDE THAT IT MAY ASSIST IN THE MANAGEMENT, OPERATION, MAINTENANCE, AND REPAIR OF THE PROPERTIES (KAMINSKI HOUSE MUSEUM AND THE STEWART PARKER HOUSE) THROUGH APPROPRIATE AGREEMENTS. 2. ART I, SEC 3 RESOURCE DEDICATION. ADDED A PROVISION TO THIS SECTION STATING THAT REASONABLE COMPENSATION MAY BE PAID FOR SERVICES RENDERED TO OR FOR THE NON-PROFIT. 3. ART IV, SEC 1 BOARD OF DIRECTORS. EXPANDED BOARD'S POWERS IN PARAGRAPHS C THRU L TO PROVIDE MORE FLEXIBILITY CONSISTENT WITH STATE LAW TO OPERATE THE NON-PROFIT WITH PAID STAFF. 4. ART V, SEC 7 TREASURER. PROVIDED MORE SPECIFIC ACCOUNTING AND REPORTING DUTIES FOR THE TREASURER. 5. ART V, SEC 8 SECRETARY. ADDED A PROVISION THAT THE BOARD MAY DELEGATE THE ROLE OF SECRETARY TO THE EXECUTIVE DIRECTOR OR OTHER STAFF MEMBER, BUT WITH NO VOTING RIGHTS OR AUTHORITY TO MAKE MOTIONS. 6. ART VI, SEC 1 EXECUTIVE COMMITTEE. ADDED A PROVISION THAT THE EXECUTIVE DIRECTOR OR OTHER STAFF MAY SERVE AS BOARD SECRETARY AND MAY SIT ON EXECUTIVE COMMITTEE AS EX OFFICIO MEMBER WITH NO VOTING POWER OR AUTHORITY TO MAKE MOTIONS. 7. ART VII COMMITTEES. CHANGED THE COMMITTEE STRUCTURE TO ALLOW THE BOARD TO SET UP AD HOC COMMITTEES AND APPOINT NON-BOARD MEMBERS TO SERVE ON THE COMMITTEES. 8. ART VIII EXECUTIVE DIRECTOR. ESTABLISHED THIS STAFF POSITION AND ITS WORKING RELATIONSHIP WITH THE BOARD AND AUTHORIZES ESTABLISHMENT OF OTHER STAFF POSITIONS AS MAY BE NECESSARY. 9. ART XI FISCAL YEAR. CHANGED THE NON-PROFIT'S FISCAL YEAR TO JULY 1 THRU JUNE 30. 10. ART XVI AMENDMENTS TO THE BY LAWS. CHANGED THE PROCEDURE TO PROVIDE THAT THE BYLAWS MAY BE ALTERED, AMENDED OR REPEALED BY A THREE-FIFTHS MAJORITY OF THE DIRECTORS PRESENT AT ANY REGULAR MEETING OR AT ANY SPECIAL MEETING IF AT LEAST THIRTY (30) DAYS WRITTEN NOTICE IS GIVEN.
FORM 990, PART VI, SECTION A, LINE 6
THE ORGANIZATION HAS TWO CLASSES OF MEMBERSHIP: ACTIVE AND HONORARY.
FORM 990, PART VI, SECTION A, LINE 7A
ACTIVE MEMBERS ARE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERSHIP. THE MEMBERS ELECT THE INDIVIDUALS WHO SERVE ON THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11
THE THREE MEMBER FINANCE COMMITTEE (PRESIDENT, TREASURER AND EXECUTIVE DIRECTOR) WILL REVIEW THE RETURN IN DETAIL AND THEN MAKE IT AVAILABLE TO THE REMAINING BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 12C
THE FRIENDS OF THE KAMINSKI HOUSE CONFLICT OF INTEREST POLICY REQUIRES EACH VOTING DIRECTOR, OFFICER, AND KEY EMPLOYEE TO SIGN AN ANNUAL "CONFLICT OF INTEREST STATEMENT" WHICH AFFIRMS THAT THE SIGNER HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND AGREES TO COMPLY WITH THE POLICY. THE STATEMENT REQUIRES THE SIGNER TO DISCLOSE ANY FINANCIAL INTEREST (CURRENT OR POTIENTIAL), INCLUDING ANY COMPENSATION ARRANGEMENT, IN ANY TRANSACTION OR ARRANGEMENT AS DEFINED IN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15
THE PRESIDENT OF THE BOARD APPOINTED AN EMPLOYEE COMPENSATION COMMITTEE MADE UP OF BOARD MEMBERS. THE COMPENSATION COMMITTEE CREATED A POLICY AND JOB DESCRIPTIONS BASED ON INDUSTRY STANDARDS. NONE OF THE BOARD OFFICERS RECEIVE COMPENSATION EXCEPT THE RECORDING SECRETARY, WHO IS ALSO THE EXECUTIVE DIRECTOR OF THE MUSEUM AND IS A NON-VOTING MEMBER OF THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION HONORS THE REQUIREMENTS OF THE LAWS GOVERNING REQUESTS FOR SUCH DOCUMENTS FROM THE PUBLIC AND FEDERAL AND STATE AGENCIES.
FORM 990, PART IX, LINE 24E
EQUIPMENT LEASE/MAINTENANCE: PROGRAM SERVICE EXPENSES 3,139. MANAGEMENT AND GENERAL EXPENSES 448. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,587. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,349. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,349. RECRUITING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,058. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,058. CURATORIAL : PROGRAM SERVICE EXPENSES 2,938. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,938. MAINTENANCE & REPAIRS: PROGRAM SERVICE EXPENSES 2,836. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,836. HOUSEKEEPING: PROGRAM SERVICE EXPENSES 2,576. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,576. PUBLIC PROGRAM: PROGRAM SERVICE EXPENSES 2,135. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,135. PRINTING & COPYING: PROGRAM SERVICE EXPENSES 1,027. MANAGEMENT AND GENERAL EXPENSES 570. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,597. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 1,488. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,488. CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,212. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,212. STAFF EDUCATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 935. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 935. NEWSLETTERS: PROGRAM SERVICE EXPENSES 897. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 897. POSTAGE & FREIGHT: PROGRAM SERVICE EXPENSES 430. MANAGEMENT AND GENERAL EXPENSES 137. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 567. EQUIPMENT REPAIRS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 465. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 465. CONTRIBUTION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 350. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 350. SCSOS REGISTRATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 50. TOTAL EXPENSES 50. BANK FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.