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 (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 1,048,624 | 778,983 | 1,163,853 | 1,232,845 | 1,023,929 | 5,248,234 |
| 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 | 1,048,624 | 778,983 | 1,163,853 | 1,232,845 | 1,023,929 | 5,248,234 |
| 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).. | 2,346,535 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,901,699 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,048,624 | 778,983 | 1,163,853 | 1,232,845 | 1,023,929 | 5,248,234 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 4,751 | 1,503 | 42 | 6,296 | ||
| 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.).. | 41,124 | 53,561 | 7,980 | 5,089 | 4,279 | 112,033 |
| 11 | Total support. Add lines 7 through 10. | 5,366,563 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| 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 | ||||
| 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 2015 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-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, 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 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 15000324 |
| Software Version: | 2015v2.0 |
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 III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: Adoption Subsidy Resource Center Through the Adoption Subsidy Resource Center, NACAC provides information, support, training, and advocacy on adoption assistance in the U.S. and Canada. In 2015, NACAC staff and volunteers around the country provided information to more than 10,000 individuals about the benefits available to children with special needs adopted from foster care. Staff and volunteers provided hundreds of these individuals with in-depth information and action to ensure that families have the benefits their children need to grow and thrive. In addition, NACAC advocated for improved adoption assistance policies in several states during the year and trained hundreds of parents and professionals about adoption assistance. In Alabama, we helped administrators expand the pool of children eligible for support and services. In 2015, NACAC also provided information and resources to more than 500 adoptive parents, adoption professionals, and tax preparers about how to claim the federal adoption tax credit. OTHER PROGRAM SERVICES 5: Public Education and Conference The NACAC conference in Long Beach, California served more than 800 adoptive parents, adoption professionals, and others committed to achieving permanence for children in foster care. Participants attended about 90 educational sessions where they learned how to better support children with disabilities and other challenges, recruit and prepare permanent families for kids, replicate model programs, change the system to improve outcomes for vulnerable children and their families, and much more.NACAC offered trainingin person and through webinarsto thousands of adoption community members during 2015 on topics such as parent group development, effective support services for families, transracial parenting, core issues in adoption, and adoption competence. NACAC also helped hundreds of prospective adopters find the information the need to navigate the adoption process, and the NACAC website provides in-depth information on adoption issues to tens of thousands of site visitors each year. OTHER PROGRAM SERVICES 6: Public Policy and Advocacy NACAC staff worked with others in the adoption community during the year to advocate for federal and state funding of post-adoption services. In addition, staff continued to lobby for the improvement of the U.S. federal adoption tax credit. NACAC remains a strong partner in Voice for Adoption, a collaboration of adoption organizations that educates and lobbies members of Congress about key issues in permanency for children and youth. OTHER PROGRAM SERVICES 7: Advocates for Families First NACAC, in collaboration with the National Foster Parent Association and Generations United, continued to advocate to ensure that children are placed in families, rather than group care, whenever possible. During 2015, staff met with 24 Congressional staff to raise awareness about policy issues that affect kinship, foster, and adoptive families and partnered with advocates in Maine, Ohio, and Louisiana to advance local advocacy efforts on behalf of adoptive, foster, and kinship care families. We also offered training to more than 300 support organization leaders through webinars and conference presentations, and provided technical assistance to help enhance the advocacy or support services of 12 adoption, foster, or kinship care-serving organizations. Advocates for Families First also maintained and updated a resource-rich website visited by thousands of individuals, and shared information with more than 1,500 members of the child welfare field about key issues related to ensuring that children have families and families have the support they need. |
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | the members are adoptive parents, adoption professionals, and other members of the adoption community. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | BYLAW CHANGES RELATING TO BOARD COMPOSITION ARE SUBJECT TO APPROVAL OF THE PARENT MEMBER ASSEMBLY. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | We will provide a draft of the 990 and the audit to the entire board. Board members are invited to a call with the auditor. The executive committee votes to accept the financial report. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | We ask board members to complete a conflict of interest form each year. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | For the hiring process of the new executive director, the succession planning committee and search committee reviewed Form 990s from other organizations and determined a reasonable salary range. The full board discussed and voted on the director's compensation. The discussions were held in executive sessions so there are not specific notes on the discussion. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | For the hiring process of the new executive director, the succession planning committee and search committee reviewed Form 990s from other organizations and determined a reasonable salary range. The full board discussed and voted on the director's compensation. The discussions were held in executive sessions so there are not specific notes on the discussion. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Upon request |
| Software ID: | 15000324 |
| Software Version: | 2015v2.0 |