Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 1,081,961 | 727,966 | 442,331 | 366,256 | 329,996 | 2,948,510 |
| 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...... | 43,409 | 31,415 | 3,358 | 4,144 | 51,056 | 133,382 |
| 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. | 1,125,370 | 759,381 | 445,689 | 370,400 | 381,052 | 3,081,892 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 0 | |||||
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support (Subtract line 7c from line 6.) | 3,081,892 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,125,370 | 759,381 | 445,689 | 370,400 | 381,052 | 3,081,892 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 81,460 | 84,907 | 82,446 | 74,444 | 78,307 | 401,564 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 81,460 | 84,907 | 82,446 | 74,444 | 78,307 | 401,564 |
| 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 VI.) .. | 10,599 | 17,610 | 2,024 | 501 | 30,734 | |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 1,217,429 | 861,898 | 530,159 | 444,844 | 459,860 | 3,514,190 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | CLASSES OF MEMBERS ARE AS FOLLOWS: INDIVIDUAL MEMBERSHIP--OBTAINED BY THOSE INDIVIDUALS WHO ARE MEMBERS IN GOOD STANDING OF A LOCAL MEMBER CHAPTER IN ACCORDANCE WITH MEMBERSHIP STANDARDS OF THE ORGANIZATION. AN INDIVIDUAL MAY JOIN THE ARC MARYLAND DIRECTLY IF HE OR SHE RESIDES IN AN AREA NOT SERVED BY A LOCAL AFFILIATED CHAPTER. VOTING MEMBERSHIP--LIMITED TO LOCAL MEMBER CHAPTERS IN GOOD STANDING, WHOSE MEMBERSHIP IN THE ORGANIZATION HAS BEEN APPROVED BY THE MEMBERSHIP COMMITTEE OF THE ORGANIZATION AND THE BOARD OF DIRECTORS. LOCAL CHAPTER MEMBERSHIP--A NONPROFIT ORGANIZATION OF INDIVIDUALS WHO SUPPORT THE PURPOSES OF THE ORGANIZATION, LOCATED AND FUNCTIONING IN THE STATE OF MARYLAND, WITH A MEMBERSHIP OF AT LEAST 10 ACTIVE LAY MEMBERS SERVING A DEFINED LOCAL GEOGRAPHIC AREA, PREFERABLY A COUNTY. LOCAL CHAPTER MEMBERS PAY ANNUAL SUPPORT TO THE ORGANIZATION. HONORARY MEMBERSHIP--GRANTED BY THE BOD TO ANY PERSON WHO HAS MADE AN OUTSTANDING CONTRIBUTION TO THE WELFARE OF PERSONS WITH I/DD IN THE STATE. SUCH MEMBERS SHALL NOT PAY DUES, NOR HAVE A VOTE, NOR BE ELIGIBLE TO HOLD OFFICE. |
| FORM 990, PART VI, SECTION A, LINE 7A | SEE EXPLANATION FOR LINE 6 REGARDING VOTING RIGHTS OF MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE BEFORE FILING. THE FINANCE COMMITTEE REVIEWS THE 990 WITH THE BOARD OF DIRECTORS. A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS MUST SUBMIT ANNUALLY A WRITTEN STATEMENT TO THE EXECUTIVE COMMITTEE ACKNOWLEDGING RECEIPT OF CONFLICT OF INTEREST POLICY AND DISCLOSING ANY POSSIBLE CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD PRESIDENT COMPLETES A PERFORMANCE REVIEW OF EXECUTIVE DIRECTOR AND MEETS WITH EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE REVIEWS COMPARABILITY DATA OF OTHER EXECUTIVE DIRECTORS OF NOT FOR PROFIT ORGANIZATIONS REPORTED ON THE GUIDESTAR WEBSITE AND ON MARYLAND ASSOCIATION OF NONPROFIT ORGANIZATIONS. THE EXECUTIVE COMMITTEE'S COMPENSATION RECOMMENDATION IS PRESENTED TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE FORM 1023 AND 990 IS MADE AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: FINANCIAL STATEMENTS AND REPORTING | THE BOARD OF DIRECTORS ARE RESPONSBILE FOR THE SELECTION OF THE INDEPENDENT AUDITOR ON AN ANNUAL BASIS. THE FINANCE COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THE FINANCE COMMITTEE PRESENTS THE AUDIT REPORT AND FINANCIAL STATEMENTS TO THE BOARD OF DIRECTORS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| PART I: LINE 6 VOLUNTEERS | THE ARC OF MARYLAND HAS ACTIVE VOLUNTEER INVOLVEMENT IN ITS GOVERNANCE AND THROUGHOUT THE ORGANIZATION. THE ARC IS GOVERNED BY A VOLUNTEER BOARD OF DIRECTORS, WITH WORKING COMMITTEES AND TASK FORCES COMPRISED OF VOLUNTEERS. THE ORGANIZATION CONDUCTS ANNUAL BOARD ORIENTATION THAT INCLUDES THE SCOPE AND ROLE OF BOARD MEMBERS AND COMMITTEES/TASK FORCES. ATTENDEES RECEIVE BOARD POLICIES AND A BOARD MANUAL AT THIS TIME. ALL BOARD MEMBERS, COMMITTEE MEMBERS AND ANY OTHERS PERIODICALLY ASKED TO REPRESENT THE ARC OF MARYLAND ARE INCLUDED IN THIS RETREAT. THE ORGANIZATION MAINTAINS OFFICERS AND DIRECTORS LIABILITY INSURANCE COVERAGE TO ENSURE THAT VOLUNTEERS INVOLVED WITH THE LEADERSHIP OF THE ORGANIZATION ARE PROTECTED. THE ORGANIZATION UTILIZES VOLUNTEERS AS SPOKESPEOPLE WITH THE MEDIA AND LEGISLATURE TO SHARE THEIR DIRECT EXPERIENCES REGARDING THE IMPACT OF PROPOSED LEGISLATION OR POLICIES ON PEOPLE WITH COGNITIVE AND DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES. THESE VOLUNTEERS ARE SUPPORTED BY THE EXECUTIVE DIRECTOR TO ENSURE THEY UNDERSTAND THE ISSUE AND ARE PREPARED TO SPEAK AND TESTIFY. THE EXECUTIVE DIRECTOR APPROVES ANY TESTIMONY WRITTEN BY SAID VOLUNTEERS. VOLUNTEERS ALSO MAY SERVE AS THE ARC'S REPRESENTATIVE ON VARIOUS STATEWIDE COALITIONS AND COMMITTEES. THESE VOLUNTEERS FIRST MUST SERVE ON A COMMITTEE OF THE ARC OF MARYLAND AND ARE ASSISTED BY STAFF TO ENSURE THAT THEY HAVE THE INFORMATION AND SUPPORT TO TAKE POSITIONS ON BEHALF OF THE ORGANIZATION. THE ARC OF MARYLAND DOES NOT HAVE A MORE FORMAL VOLUNTEER PROGRAM THAT WOULD REQUIRE SPECIFIC WORK ASSIGNMENTS, FOR INSTANCE OFFICE WORKERS, INTERNS OR INDIVIDUALS HOSTING EVENTS. THEREFORE, THE ARC DOES NOT HAVE POLICIES COVERING VOLUNTEERS. |
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