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
ASSOCIATION FOR THE ADVANCEMENT OF MEXICAN AMERICANS
Employer identification number
74-1696961
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.") .
16,002,854
14,057,685
13,025,901
11,989,754
10,049,214
65,125,408
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......
1,486,792
1,950,821
1,891,309
1,959,733
2,076,512
9,365,167
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.
17,489,646
16,008,506
14,917,210
13,949,487
12,125,726
74,490,575
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.)
74,490,575
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...
17,489,646
16,008,506
14,917,210
13,949,487
12,125,726
74,490,575
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.)..
17,489,646
16,008,506
14,917,210
13,949,487
12,125,726
74,490,575
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
100.000 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
100.000 %
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
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
ASSOCIATION FOR THE ADVANCEMENT OF MEXICAN AMERICANS
Employer identification number
74-1696961
Return Reference
Explanation
FORM 990 - ORGANIZATION'S MISSION
AAMAS MISSION IS TO INSPIRE AND EMPOWER LATINOS TO PURSUE AND ACHIEVE THEIR POTENTIAL AND BE AMAZING. AAMA'S ULTIMATE GOAL IS THAT ALL LATINOS WILL BE ABLE TO PARTICIPATE FULLY IN THE ECONOMIC AND CIVIC SUCCESS OF OUR COMMUNITY. THE ORGANIZATIONS PROGRAMS ARE DESIGNED TO CREATE THE CONDITIONS THAT WILL MAKE THAT VISION POSSIBLE.
FORM 990, PAGE 2, PART III, LINE 3
THE FEDERAL PROBATION GRANT FOR THE CONCILIO PROGRAM IN LAREDO, TEXAS ENDED IN OCTOBER 2013.
FORM 990, PAGE 2, PART III, LINE 4A
STUDENTS WHO GRADUATE FROM SANCHEZ ENROLL IN COLLEGE. AAMA'S ADELANTE PROGRAM ALSO PROVIDED EDUCATION FOR 1,644 ADULTS AT SEVEN LOCATIONS IN HOUSTON, OFFERING A COMPREHENSIVE CURRICULUM TO GIVE ADULTS THE BASIC SKILLS AND EDUCATION NECESSARY TO ENTER AND ADVANCE IN THE WORKPLACE. AAMA OFFERS CLASSES IN BASIC MATH, READING, WRITING, AND ENGLISH AS A SECOND LANGUAGE (ESL) IN FIVE LEVELS; PREPARATORY CLASSES FOR GENERAL EDUCATION DIPLOMA (GED) TESTING; AND CIVICS CLASSES FOR STUDENTS PREPARING TO APPLY FOR U.S. CITIZENSHIP. DURING THE CURRENT FISCAL YEAR, 517 STUDENTS RECEIVED THEIR GED CERTIFICATES THROUGH AAMA.
FORM 990, PAGE 6, PART VI, LINE 6
FOR PURPOSES OF FORM 990, AAMA HAD THIRTEEN (13) BOARD OF DIRECTORS. THE ORGANIZATION'S BYLAWS PROVIDE FOR A MINIMUM OF TEN (10) DIRECTORS, AS DETERMINED FROM TIME-TO-TIME BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 7A
THE GOVERNING BODY OF AAMA IS THE BOARD OF DIRECTORS. DULY NOMINATED INDIVIDUALS ARE ELECTED BY MAJORITY VOTE OF THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 7B
ONCE THE REQUIRED QUORUM HAS BEEN REACHED, IF THERE IS NOT CONSENSUS ON THE ACT BEING DECIDED UPON, DECISIONS OF THE BOARD OF DIRECTORS ARE MADE BY A VOTE OF A MAJORITY OF DIRECTORS PRESENT AND VOTING, UNLESS THE ACT BEING VOTED UPON REQUIRES A GREATER NUMBER, EITHER BY LAW OR SOME OTHER PROVISION OF THE BYLAWS.
FORM 990, PAGE 6, PART VI, LINE 11B
ONCE FORM 990 HAS BEEN PREPARED, THE ORGANIZATION'S CHIEF FINANCIAL OFFICER AND CONTROLLER REVIEW IT IN DETAIL, COMPARING EACH LINE ITEM TO THE ORGANIZATION'S ANNUAL INDEPENDENT AUDIT REPORT AND SUPPORTING SCHEDULES. ALL QUESTIONS REQUIRING A 'YES' OR 'NO' RESPONSE ARE VERIFIED FOR ACCURACY FOR THE FISCAL YEAR BEING REPORTED. ONCE THE CHIEF FINANCIAL OFFICER HAS DETERMINED THAT FORM 990 IS ACCURATE AND COMPLETE, IT IS PROVIDED TO AND REVIEWED WITH THE ORGANIZATION'S PRESIDENT AND CEO. AT THE PRESIDENT AND CEO'S DIRECTION, THE ORGANIZATION'S CHIEF FINANCIAL OFFICER SUBMITS THE APPROVED FORM 990 TO THE BOARD OF DIRECTORS FINANCE COMMITTEE FOR REVIEW. ONCE THE FINANCE COMMITTEE APPROVES THE FORM 990, IT IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE, GENERALLY BY SECURE ELECTRONIC TRANSMISSION. THE MINUTES OF THE BOARD OF DIRECTORS REFLECT ITS RECEIPT OF FORM 990 PRIOR TO ITS SUBMISSION.
FORM 990, PAGE 6, PART VI, LINE 12C
AAMA CONSTANTLY MONITORS TRANSACTIONS, PROPOSED OR REAL, FOR POSSIBLE CONFLICT OF INTEREST IMPLICATIONS. THIS IS ACCOMPLISHED USING A VARIETY OF RESOURCES INCLUDING, WITHOUT LIMITATION, THE ORGANIZATION'S CHIEF FINANCIAL OFFICER AND CONTROLLER, OTHER MEMBERS OF THE ACCOUNTING DEPARTMENT, EXECUTIVES OF THE ORGANIZATION, DIRECTORS, AND THE ORGANIZATION'S INDEPENDENT CPA FIRM. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL EMPLOYEES (OFFICERS AND STAFF) AND TO THE BOARD OF DIRECTORS. THE ORGANIZATION OBTAINS ANNUAL WRITTEN ACKNOWLEDGMENTS FROM EACH DIRECTOR VERIFYING HIS OR HER COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. IN THE EVENT THAT A DIRECTOR HAS OR MAY HAVE A CONFLICT, AAMA REQUIRES SUCH DIRECTOR TO PROVIDE THE BOARD OF DIRECTORS WITH SPECIFIC DETAILS. IN THE BEST INTERESTS OF THE ORGANIZATION, THE DIRECTOR MAY BE ASKED TO ABSTAIN FROM VOTING AND IF AN ACTUAL CONFLICT IS DETERMINED TO EXIST, WILL BE REQUIRED TO ABSTAIN FROM VOTING ON ANY DECISION RELATED TO SUCH CONFLICT.
FORM 990, PAGE 6, PART VI, LINE 15A
ONE OF THE BOARD COMMITTEES (AD HOC) IS THE COMPENSATION REVIEW COMMITTEE. THIS COMMITTEE HAS THE RESPONSIBILITY FOR REVIEWING THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT AND CEO. AS MAY BE REQUESTED, THE ORGANIZATION'S HUMAN RESOURCE DIRECTOR WILL PROVIDE COMPARABILITY AND OTHER DATA TO THE COMMITTEE. AS PART OF DETERMINING THE APPROPRIATE COMPENSATION TO BE PROVIDED TO THE PRESIDENT AND CEO, THE COMMITTEE WILL EVALUATE THE EXECUTIVE'S PERFORMANCE USING A VARIETY OF MEASUREMENTS.
FORM 990, PAGE 6, PART VI, LINE 19
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABILITY TO THE PUBLIC. THE FOLLOWING DOCUMENTS ARE CURRENTLY MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEB SITE, WWW.AAMA.ORG: ANNUAL INDEPENDENT AUDITOR'S REPORT; ANNUAL IRS FORM 990; AND ACCOUNTING POLICIES AND PROCEDURES. IN ADDITION, PUBLIC DOCUMENTS PERTAINING TO THE ORGANIZATION'S TEXAS CHARTER SCHOOL INCLUDE: DISTRICT ACCOUNTABILITY SUMMARY; NCLB REPORT CARD CAMPUS LEVEL; GEORGE I. SANCHEZ CHARTER SCHOOL BUDGET; SCHOOL FIRST; CIP; AND TEXAS NCLB REPORT CARD DISTRICT. OTHER DOCUMENTS SUCH AS THE ORGANIZATION'S IRS DETERMINATION LETTER AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9
DIRECT RENTAL EXPENSES 1,650,146 DIRECT FUNDRAISING EXPENSES 134,857 DIRECT RENTAL EXPENSES -1,650,146 DIRECT FUNDRAISING EXPENSES -134,857
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.