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
Cooperative for Assistance and Relief Everywhere (CARE USA) INC
Employer identification number
13-1685039
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.") ....
552,719,112
560,907,732
541,567,076
471,675,545
522,181,567
2,649,051,032
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
552,719,112
560,907,732
541,567,076
471,675,545
522,181,567
2,649,051,032
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)..
397,942,849
6
Public support. Subtract line 5 from line 4.
2,251,108,183
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..
552,719,112
560,907,732
541,567,076
471,675,545
522,181,567
2,649,051,032
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
12,212,337
11,283,670
10,012,008
11,225,595
5,282,878
50,016,488
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
9,440
17,836
27,276
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
5,852,622
9,055,831
5,314,163
3,543,734
4,761,514
28,527,863
11
Total support (Add lines 7 through 10).
2,727,622,659
12
Gross receipts from related activities, etc. (see instructions)
..................
12
361,737
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
82.530 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
84.716 %
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
Cooperative for Assistance and Relief Everywhere (CARE USA) INC
Employer identification number
13-1685039
Return Reference
Explanation
DESCRIPTION OF OTHER PROGRAM SERVICES
FORM 990, PART III, LINE 4D PUBLIC INFORMATION IS AIMED AT INFORMING AND EDUCATING PERSONS ABOUT WORLD POVERTY AND THE SYSTEMATIC DISCRIMINATION AND MARGINALIZATION OF WOMEN AND GIRLS IN THE WORLD. FOREIGN COUNTRIES FORM 990, PART V, LINE 4B AFGHANISTAN BURUNDI BENIN BANGLADESH BOLIVIA CODE D'IVOIRE (IVORY COAST) CONGO (DEMOCRATIC REPUBLIC) ECUADOR EGYPT ETHIOPIA GEORGIA GHANA GUATEMALA HONDURAS HAITI INDIA JORDAN KENYA LIBERIA SRI LANKA LESOTHO MADAGASCAR MALI MOZAMBIQUE MALAWI NIGER NEPAL NICARAGUA PAKISTAN PERU PHILIPPINES RWANDA SIERRA LEONE EL SALVADOR SOMALIA SOUTH SUDAN TANZANIA THAILAND TURKEY UGANDA UNITED KINGDOM (ENGLAND, NORTHERN IRELAND, SCOTLAND, AND WALES) WEST BANK-GAZA YEMEN SOUTH AFRICA
DESCRIPTION OF RELATIONSHIPS
FORM 990, PART VI, line 2 BRUCE C. TULLY & RICHARD A. MARIN - BUSINESS RELATIONSHIP
DESCRIPTION OF CLASSES OF PERSONS AND THE NATURE OF THEIR RIGHTS
FORM 990, PART VI, LINE 7A AT EACH ANNUAL MEETING OF THE BOARD OF DIRECTORS, THE BOARD WILL ELECT DIRECTORS.
DESCRIBE THE PROCESS USED BY MANAGEMENT &/OR GOVERNING BODY TO REVIEW 990
FORM 990, PART VI, LINE 11B THE 990 IS SENT TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. THE BOARD OF DIRECTORS ARE REQUESTED TO REVIEW THE DOCUMENT AND RESPOND WITH ANY QUESTIONS OR COMMENTS WITHIN A SPECIFIED TIMEFRAME. CARE'S AUDIT & RISK MANAGEMENT COMMITTEE REVIEWS THE 990 AT ITS FIRST MEETING FOLLOWING COMPLETION OF THE RETURN.
DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST
FORM 990, PART VI, LINE 12C THE BOARD OF DIRECTORS REVIEWS AND APPROVES A CONFLICT OF INTEREST POLICY EACH YEAR AND ATTESTS THAT THEY UNDERSTAND IT AND HAVE PROVIDED INFORMATION ON ANY POTENTIAL CONFLICTS. MEMBERS ARE OBLIGATED TO DISCLOSE ALL POTENTIAL AND ACTUAL CONFLICTS OF INTEREST TO THE NOMINATING & GOVERNANCE COMMITTEE CHAIR, REMOVE THEMSELVES FROM DISCUSSIONS AND VOTING ON ANY RELATED MATTER. IN ADDITION, THE BOARD AND KEY EMPLOYEES COMPLETE A DISCLOSURE/CONFLICT OF INTEREST FORM EACH YEAR REGARDING RELATED PARTY TRANSACTIONS AND CONFLICTS OF INTEREST. ALL CARE STAFF ARE INFORMED OF THE CONFLICTS OF INTEREST POLICY WHEN HIRED. MONITORING AND AVOIDING CONFLICTS OF INTEREST IS ALSO PART OF OUR SUB-AGREEMENT AND PROCUREMENT POLICIES AND PROCEDURES. APPROPRIATE ACTION IS TAKEN WHEN A CONFLICT OF INTEREST IS IDENTIFIED, WHICH CAN BE UP TO AND INCLUDING TERMINATION.
OFFICES & POSITIONS FOR WHICH PROCESS WAS USE & YEAR PROCESS WAS BEGUN
FORM 990, PART VI, line 15A & 15B THE EXECUTIVE PERFORMANCE COMMITTEE OF THE BOARD REVIEWS THE CHIEF EXECUTIVE OFFICERS PERFORMANCE TWICE YEARLY AND DISCUSSES THAT REVIEW WITH THE BOARD OF DIRECTORS IN EXECUTIVE SESSION. ALSO, CARE UNDERTAKES PERIODIC THIRD-PARTY COMPARATIVE STUDIES OF ITS COMPENSATION AND COMPENSATION POLICIES FOR EXECUTIVES AND KEY EMPLOYEES. THE OVERALL COMPENSATION STRUCTURE OF SENIOR STAFF IS OVERSEEN BY THE EXECUTIVE COMPENSATION COMMITTEE AND TALENT COMMITTEE (PART OF OUR BOARD OF DIRECTORS). SENIOR STAFF'S COMPENSATION IS REVIEWED PERIODICALLY THE TALENT COMMITTEE. THE LAST COMPARATIVE STUDY WAS DONE THREE YEARS AGO. THE COMPENSATION COMMITTEE DOCUMENTS ITS MEETINGS VIA MINUTES. FOR ALL SENIOR STAFF, DECISIONS AROUND COMPENSATION ARE DOCUMENTED IN OUR INTERNAL RECORDS.
AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY & FIN STMT TO GEN PUBLIC
FORM 990, PART VI, QUESTION 19 AUDITED FINANCIAL STATEMENTS ARE POSTED ON CARE'S WEB SITE. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.
Reconciliation of Net Assets
Part XI, line 9 (-14,176,596), SUBSIDIARY LOANS PAYABLE PART OF FY13 BEGINNING NET ASSETS BALANCE IN 990 11,483,783, INCREASE IN VALUE OF TRUSTS HELD BY 3RD PARTIES 1,699,633, NET CHANGE IN PENSION LIABILITY (-144,611), ACTUARIAL LOSS ON ANNUITY OBLIGATIONS (-6,262), ACTUARIAL LOSS ON SPLIT INTEREST AGREEMENTS 984, MISCELLANEOUS (1,143,069) = TOTAL
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.