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.) .... | 971,295 | 1,029,100 | 540,081 | 726,998 | 535,252 | 3,802,726 |
| 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 | 971,295 | 1,029,100 | 540,081 | 726,998 | 535,252 | 3,802,726 |
| 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).. | 2,618,110 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,184,616 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 971,295 | 1,029,100 | 540,081 | 726,998 | 535,252 | 3,802,726 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,500 | 500 | 2,000 | |||
| 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.).. | 133,027 | 121 | 133,148 | |||
| 11 | Total support. Add lines 7 through 10. | 3,937,874 | |||||
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) |
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| 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): |
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| 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 |
|---|---|
| PART II, LINE 17A | WHILE THE NATIONAL MONUMENTS FOUNDATION, INC.("NMF") FAILED TO MEET THE MECHANICAL "ONE-THIRD OF SUPPORT" TEST IN 2015, IT CLEARLY SATISFIED THE ALTERNATIVE "FACTS AND CIRCUMSTANCES" TEST OUTLINED IN SECTION 1.170A-9(F)(3) OF THE TREASURY REGULATIONS. SPECIFICALLY, THE TWO REQUIRED FACTORS ARE PRESENT IN THIS CASE: 1. THE ORGANIZATION MUST RECEIVE AT LEAST 10% OF ITS SUPPORT IN THE FORM OF PUBLIC SUPPORT. AS NOTED IN SCHEDULE A TO FORM 990, IN 2015 THE FOUNDATION RECEIVED APPROXIMATELY 30.08% OF ITS TOTAL SUPPORT IN THE FORM OF PUBLIC SUPPORT - AN AMOUNT FAR IN EXCESS OF THE 10% THRESHOLD. 2. THE ORGANIZATION MUST HAVE AN ACTIVE "CONTINUOUS AND BONA FIDE" FUNDRAISING PROGRAM DESIGNED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT. NMF'S STRATEGY FOR PUBLIC SUPPORT IS OUTLINED BELOW: Public support for The National Monuments Foundation (NMF) has continuously increased for three years. Beginning in 2012, the NMF's public support was 23%, but by 2015 it has grown to 29.57% (Exhibit A). Projections show the NMF will exceed 33% public support within the next year with our strategy that leverages existing and emerging assets from the enormously successful exhibition: The Art of Diplomacy: Winston Churchill and the Pursuit of Painting. A new, skilled, and energetic team is building the foundation for the NMF's long term success and sustainability. SHORT-TERM STRATEGY (1-2 years) Two programs ensure the NMF surpasses the 33% public support within this next year. First, we will leverage businesses and individuals newly connected to the NMF from The Art of Diplomacy: Winston Churchill and the Pursuit of Painting. An outpouring of new interest from a range of businesses, foundations, and individuals were a major outcome of the exhibition. The success has spurred a new strategy for the NMF. The Millennium Gate Museum (the primary property of the NMF) will annually host a temporary exhibition to strengthen existing relationships and grow new relationships with donors. Second, the NMF has implemented a membership program at the Millennium Gate Museum. Memberships range from $55 to $1,000. It is designed to engage the community and diversify the donor base. The membership program alone will help the museum surpass the 33% public support test. LONG-TERM STRATEGY (3-10 years) The NMF has three long-term goals to grow its donor base and financial sustainability. First, over the past two years the NMF has grown its board from 5 members to 18, each member having committed to raising or donating $32,000. The NMF will continue to grow its board over the next 1-2 years to 21 members. Second, the NMF's primary fundraising event, the Middelthon-Candler Gala, now popular enough, will be moved from a bi-annual event to an annual event. As an annual event, the gala stabilizes and provides a base number of annual donors. The gala's most successful year will be in 2016 in terms of the number of donors and total funds raised. Finally, the NMF will begin the process of applying for grants from foundations. The NMF had major success receiving foundation grants early in its existence. This strategy opens new donor channels: the membership program, new exhibitions, new board members, and foundation grants. The strategy also enhances a major strength of the NMF: the Middelthon-Candler Gala. The NMF has the team and strategy to reach 33% public support within the years. IN SUM, THE FACTS AND CIRCUMSTANCES IN THIS CASE CLEARLY DEMONSTRATE BROAD PUBLIC SUPPORT FOR, AND INTEREST AND INVOLVEMENT IN, THE FOUNDATION'S MISSION AND PROGRAMS. THEREFORE, THE FOUNDATION CONTINUES TO QUALIFY AS A "PUBLICLY SUPPORTED CHARITY" DESCRIBED IN SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE. |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Part VI, Line 11B | Form 990 is prepared by an independent CPA firm and reviewed by the organization's top officers prior to filing with the IRS. |
| Part VI, Line 12C | This policy is discussed at each board meeting. |
| Part VI, Line 15A | Reasonableness of compensation is determined by comparing to other simliar organizations. Top management compensation is approved annually by board of directors. Accordingly, the approved compensation is documented in the board minutes. |
| Part VI, Line 19 | Available upon request. |
| PART III, LINE 4 | TOP EVENTS OF THE FOUNDATIONS PROGRAM: 1. The Art of Diplomacy: Winston Churchill and the Pursuit of painting toured eight cities in Georgia including LaGrange, Sea Island, Columbus, Macon, Atlanta, Rome, Athens, and Savannah. The exhibition was seen by over 60,000 people and ran from August 2, 2014 - July 26, 2015. The president of the National Monuments Foundation gave 41 speeches about the exhibition across the state of Georgia over a year. A full color catalogue was published and distributed to many libraries across the state. The objective of the program was to educate the citizens of Georgia about the history of World War II, Winston Churchill, and Georgia's role during World War II. 2.Chinese Master Artist: I-Hsiung Ju exhbit ran from July 31- October 18, 2015. The works of I-Hsiung Ju show the refinements and delicate strokes of Chinese calligraphy. The brush strokes demand complete mastery since the artists ideas are portrayed immediately with a few strokes. Jus brush has a fascinating disciplined freedom; one can see its sure and firm movements accomplishing silk thread-thin lines to luxuriant swaths of ink, creating infinite variation of shapes, and producing different shades and tints in a single stroke. Ju completed two epic paintings, the 72 foot Ten Thousand Li of the Yangtze and the 45 foot Misty Clouds of Huangshan, both of which will be featured in this exhibition. Additional works of art include: calligraphy and flora and fauna. A series of sumi-e art demonstrations were also given on the opening weekend of July 31 August 1 by Michael Kopald, Virginia Lloyd-Davies, Grace Ju Miller, Charlene Fuhrman-Schulz, Carole Yee, and Jamaliah Morais. On September 12 and 13 Michael Kopald returned to give two more demos, Turner McGehee talked about Prof. Jus life. On September 13, Dr. Carolyn Bloomer gave a talk on Chinese calligraphy. On September 26, October 3, and October 16, Homoon Youn, Masako Horino, Carla Jaranson will demonstrate their art. The presenters are of various heritages (Chinese, British, Malay, American, Korean and Japanese) representing the various cultures embracing East Asian ink-wash painting. |
| PART IX, LINE 5 | THIS LINE INCLUDES A $200,000 SALARY ACCRUAL TO BE PAID TO RODNEY MIMS COOK, JR. |
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