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.) .... | 24,925,400 | 18,600,024 | 22,668,532 | 37,044,236 | 95,372,790 | 198,610,982 |
| 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 | 24,925,400 | 18,600,024 | 22,668,532 | 37,044,236 | 95,372,790 | 198,610,982 |
| 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).. | 139,429,164 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 59,181,818 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 24,925,400 | 18,600,024 | 22,668,532 | 37,044,236 | 95,372,790 | 198,610,982 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,246 | 5,102 | 623 | 3,160 | 98,091 | 108,222 |
| 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.).. | 11,608 | 1,760 | 65,410 | 78,778 | ||
| 11 | Total support. Add lines 7 through 10. | 198,797,982 | |||||
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): |
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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 |
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| Return Reference | Explanation |
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| Software ID: | |
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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 |
|---|---|
| FORM 990, PART III, LINE 2 | THE ORGANIZATION UNDERTOOK NEW PROGRAMS IN FY 2015. THE NEW PROGRAMS INCLUDE DATA FOR HEALTH AND ROAD SAFETY. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION CHANGED ITS BY-LAWS RELATED TO THE MERGER - ACQUISITION OF WORLD LUNG FOUNDATION. THE CHANGES ARE INCLUDED THE FOLLOWINGS: 1. THE NUMBER OF TRUSTEES CHANGED FROM 3-12 TO 9-27 WITH THE EXACT NUMBER OF TRUSTEES TO BE FIXED FROM TIME TO TIME, WITHIN SUCH LIMITS, BY THE BOARD; PROVIDED, HOWEVER, THAT NO DECREASE IN THE NUMBER OF TRUSTEES SHALL AFFECT THE TENURE OF OFFICE OF ANY INCUMBENT TRUSTEE. 2. DUE TO THE JUNE 1ST, 2015 MERGER BETWEEN THE CORPORATION AND THE WORLD LUNG FOUNDATION, INC., A NEW YORK NOT-FOR-PROFIT CORPORATION (THE "MERGER"), THE TRUSTEES AND TRUSTEES OF THE MERGING CORPORATIONS PRIOR TO THE MERGER UNDERSTAND AND ACCEPT THAT THEIR TENURE AS TRUSTEES OR TRUSTEES OF THE MERGING CORPORATIONS IS AFFECTED BY THE MERGER AND THESE AMENDED AND RESTATED BYLAWS. IN ADDITION TO THE EX OFFICIO TRUSTEES, THE TRUSTEES OF THE CORPORATION WHO SHALL BE IN OFFICE AS OF THE EFFECTIVE DATE OF THE MERGER (THE "MERGER TRUSTEES") ARE LISTED ON THE ATTACHED SCHEDULE A, WHICH SHALL INCLUDE EACH MERGER TRUSTEE'S TERM IN OFFICE. THE MERGER TRUSTEES SHALL BE GIVEN TERMS OF ONE YEAR, TWO YEARS OR THREE YEARS SO THAT APPROXIMATELY ONE-THIRD (1/3) OF THE MERGER TRUSTEE POSITIONS ARE UP FOR ELECTION AT EACH OF THE THREE ANNUAL MEETINGS OF THE BOARD FOLLOWING THE MERGER. A MERGER TRUSTEE'S TERM EXPIRES AT THE EARLIER OF (I) THE ANNUAL MEETING OF THE BOARD HELD IN THE CALENDAR YEAR IN WHICH A MERGER TRUSTEE'S TERM AS INDICATED ON SCHEDULE A EXPIRES AND THAT MERGER TRUSTEE'S SUCCESSOR IS ELECTED AND QUALIFIED AND TAKES OFFICE, OR (II) AT A MERGER TRUSTEE'S EARLIER DEATH, DISQUALIFICATION, RESIGNATION OR REMOVAL. 3. ADDED SECTION 4.5 - ELECTION & TERM OF ELECTED TRUSTEES. TRUSTEES ELECTED AT AN ANNUAL MEETING ("ELECTED TRUSTEES") SHALL SERVE A THREE (3) YEAR TERM THAT SHALL EXPIRE AT THE EARLIER OF (I) THE ANNUAL MEETING OF THE BOARD HELD IN THE CALENDAR YEAR IN WHICH AN ELECTED TRUSTEE'S THREE-YEAR TERM EXPIRES AND THAT ELECTED TRUSTEE'S SUCCESSOR IS ELECTED AND QUALIFIED AND TAKES OFFICE, OR (II) AT AN ELECTED TRUSTEE'S EARLIER DEATH, DISQUALIFICATION, RESIGNATION OR REMOVAL. IF AN ELECTED TRUSTEE HAS BEEN RE-ELECTED TO THREE FULL THREE-YEAR TERMS, CONSECUTIVELY, WITHOUT AT LEAST A ONE (1) YEAR BREAK IN SERVICE, SUCH TRUSTEE SHALL BE ELIGIBLE FOR A THIRD (OR MORE) CONSECUTIVE RE-ELECTION(S) ONLY AFTER A REVIEW OF THE TRUSTEE'S SERVICE BY THE BOARD (OR A COMMITTEE OF THE BOARD), WITH THE LENGTH OF SUCH TRUSTEE'S CONTINUOUS SERVICE BEING FORMALLY ACKNOWLEDGED BEFORE ANY SUBSEQUENT CONSECUTIVE REELECTION AS A TRUSTEE. WHEN ELECTING INDIVIDUALS TO SERVE AS ELECTED TRUSTEES, THE TRUSTEES VOTING AT THE ANNUAL MEETING OF THE BOARD SHALL CONSIDER INDIVIDUALS RECOMMENDED BY RESOLUTION OF THE NOMINATING COMMITTEE, IF ANY, BUT SHALL NOT BE UNDER ANY OBLIGATION TO ELECT SUCH INDIVIDUALS. 4. UPDATED SECTION 6.1 - NUMBER & TITLES. THE CORPORATION SHALL HAVE A CHAIRPERSON OF THE BOARD, VICE CHAIRPERSON FOR PROGRAMS, VICE CHAIRPERSON FOR OPERATIONS, PRESIDENT & CHIEF EXECUTIVE OFFICER, TREASURER, AND SECRETARY, ALL OF WHOM SHALL BE SELECTED FROM THE MEMBERS OF THE BOARD. THE CORPORATION ALSO SHALL HAVE A CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER, CHIEF ACADEMIC OFFICER AND SUCH OTHER OFFICERS OR ASSISTANT OFFICERS AS THE PRESIDENT & CHIEF EXECUTIVE OFFICER MAY FROM TIME TO TIME DETERMINE, ALL OF WHOM MAY, BUT NEED NOT, BE A MEMBER OF THE BOARD ("EXECUTIVE OFFICERS"). THE CHIEF EXECUTIVE OFFICER SHALL BE A MEMBER EX OFFICIO OF THE BOARD WITH FULL VOTING RIGHTS. ANY TWO OR MORE OFFICES MAY BE HELD BY THE SAME PERSON. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF DIRECTORS MEMBERS ARE PROVIDED WITH ELECTRONIC COPY OF THE 990 DRAFT FOR THEIR REVIEW. A BOARD OF DIRECTORS MEETING IS CALLED BY THE EXECUTIVE DIRECTOR TO DISCUSS THE DRAFT AND APPROVE IT FOR FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | IUATLD, INC. HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT ANNUALLY MONITORS AND ENFORCES. THE BOARD OF DIRECTORS MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. THE SIGNED POLICIES ARE SUBMITTED TO THE EXECUTIVE DIRECTOR (WHO CURRENTLY SERVES AS THE ORGANIZATION'S COMPLIANCE OFFICER) WHO REVIEWS THE SIGNED ATTESTATIONS FOR POTENTIAL OR ACTUAL CONFLICTS. (IN THE ABSENCE OF A DEDICATED COMPLIANCE OFFICER, THE PRESIDENT OF THE BOARD OF DIRECTORS CURRENTLY PERFORMS THIS FUNCTION FOR THE POLICY SUBMITTED BY THE EXECUTIVE DIRECTOR). IF POTENTIAL OR ACTUAL CONFLICTS OF INTEREST EXIST, PROPER NOTIFICATIONS ARE MADE, AND RESULTS OF INVESTIGATIONS ARE SUMMARIZED AND REPORTED TO THE BOARD OF DIRECTORS. IF ACTUAL CONFLICTS EXIST, THE INDIVIDUAL(S) INVOLVED ARE NOT ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT RELATE TO THE CONFLICT UNTIL SUCH TIME AS THERE IS NO LONGER A CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15 | IUATLD, INC. HAS ESTABLISHED A WRITTEN COMPENSATION POLICY TO BE FOLLOWED BY MANAGEMENT AND, WHEN NECESSARY, THE BOARD OF DIRECTORS IN ORDER TO ESTABLISH THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES. THE POLICY MANDATES THAT EXECUTIVE-LEVEL COMPENSATION BE PERIODICALLY REVIEWED BY MANAGEMENT AND THE BOARD OF DIRECTORS AND THAT THE REVIEW PROCESS SHOULD BE FREE OF POTENTIAL CONFLICTS OF INTEREST. THE APPROVING ENTITY NEEDS TO REVIEW APPROPRIATE AND ADEQUATE DATA TO DETERMINE THE REASONABLENESS OF COMPENSATION BEING CONSIDERED. A VARIETY OF INFORMATION AND COMPARABILITY DATA ARE AVAILABLE TO DETERMINE THAT THE APPROPRIATE LEVEL OF COMPENSATION IS BEING PAID TO EXECUTIVES. THESE INCLUDE SURVEYS OF NEW YORK CITY-BASED NON-PROFIT COMPENSATION PRACTICES, COMPARABLE PACKAGES FOR KEY STAFF OF PEER ORGANIZATIONS, AND COMPENSATION PRACTICES EXPECTED BY PROJECT DONORS. DECISIONS TAKEN ON COMPENSATION LEVELS TO BE PAID MUST BE DOCUMENTED IN WRITTEN FORM TO INCLUDE THE DATES DECISIONS ARE TAKEN, THE PARTIES PRESENT DURING THE DECISION, THE FULL TERMS APPROVED AND THE COMPARABILITY DATA USED AND RELIED UPON TO MAKE THE DECISION. THE COMPENSATION REVIEW PROCESS FOR THE EXECUTIVE DIRECTOR AND SENIOR ADVISOR POSITIONS WAS UNDERTAKEN IN SEPTEMBER 2015. THE EXECUTIVE DIRECTOR'S COMPENSATION LEVEL WAS SET BASED ON A NUMBER OF FACTORS IN ADDITION TO THE ONES DESCRIBED ABOVE, INCLUDING COMPARABLE COMPENSATION LEVELS FOR A) NEW YORK CITY-BASED EXECUTIVES OVERSEEING NOT FOR PROFIT ORGANIZATIONS AND AFFILIATE OFFICES OF INTERNATIONAL ORGANIZATIONS, B) PUBLIC HEALTH PROFESSIONALS WITH 15-20 YEARS EXPERIENCE IN PROJECT MANAGEMENT, PARTNERSHIPS AND OPERATIONS AND LASTLY THE SALARY EXPECTATIONS OF KEY DONORS TO IUATLD, INC.-COORDINATED PROJECTS. THE SENIOR ADVISOR'S COMPENSATION LEVEL WAS SET BASED ON A NUMBER OF FACTORS INCLUDING COMPARABLE COMPENSATION LEVELS FOR U.S. BASED MEDICAL DOCTORS WHO A) HAVE A VERY HIGH LEVEL OF CLINICAL EXPERIENCE IN THE TREATMENT, CONTROL AND PREVENTION OF TUBERCULOSIS AND HIV/AIDS, B) HAVE AT LEAST TWENTY YEARS OF EXPERIENCE IN MANAGING COMPLEX PUBLIC HEALTH PROGRAMS, INTERNATIONAL RESEARCH PROJECTS AND INTERNATIONAL TECHNICAL ASSISTANCE PROJECTS IN DEVELOPING COUNTRY SETTINGS AND C) HAVE DEEP EXPERIENCE IN WORKING WITH U.S. GOVERNMENT TECHNICAL AGENCIES AND DONORS INVOLVED IN GLOBAL LUNG HEALTH INITIATIVES. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND ALSO POSTED TO: BETTER BUSINESS BUREAU SERVING METROPOLITAN NEW YORK 30 E 33RD STREET 12TH FLOOR NEW YORK, NY 10016 |
| FORM 990, PART VII - A | EFFECTIVE JUNE 1, 2015, THE WORLD LUNG FOUNDATION("WLF") WAS ACQUIRED BY IUATLD, INC. AS A RESULT OF THIS MERGER, THE BOARD OF IUATLD, INC. HAS BEEN RECONSTITUTED AND NOW INCLUDES SOME FORMER MEMBERS OF THE WLF BOARD. |
| FORM 990, PART XI, LINE 9: | RELATED TO THE ACQUISITION OF WORLD LUNG FOUNDATION(WLF) - 85,481. ASSUMPTION OF WLF ASSETS AND LIABILITIES |
| FORM 990, PART XI, LINE 2C: | THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. |
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