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.) .... | 50,000 | 1,390,000 | 7,292,438 | 1,235,756 | 9,968,194 | |
| 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 | 50,000 | 1,390,000 | 7,292,438 | 1,235,756 | 9,968,194 | |
| 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).. | 8,803,379 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,164,815 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 50,000 | 1,390,000 | 7,292,438 | 1,235,756 | 9,968,194 | |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 75,010 | 19,351 | 16,255 | 98,959 | 1,432,877 | 1,642,452 |
| 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.).. | 6,384 | 791 | 2,012 | 9,187 | ||
| 11 | Total support. Add lines 7 through 10. | 11,630,239 | |||||
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 |
|---|
| ALTHOUGH THE PUBLIC SUPPORT PERCENTAGE OF UNCOMMON KNOWLEDGE AND ACHIEVEMENT INC. ("UKA") FOR ITS TAXABLE YEAR BEGINNING 7-01-2015 AND ENDING 6-30-2016 WAS LESS THAN 33 1/3% UNDER THE "33 PERCENT TEST" OF TREASURY REGULATIONS ("TREAS. REG.") SECTION 1.170A-9(F)(2), UKA NONETHELESS MEETS THE "FACTS AND CIRCUMSTANCES" TEST OF TREAS. REG. SECTION 1.170A-9(F)(3). TO MEET THE FACTS AND CIRCUMSTANCES TEST OF TREAS. REG. SECTION 1.170A-9(F)(3), UKA MUST SATISFY THE FOLLOWING THREE REQUIREMENTS (EACH OF WHICH IS DISCUSSED IN MORE DETAIL BELOW): (1) IT MUST NORMALLY RECEIVE SUBSTANTIAL SUPPORT FROM THE GENERAL PUBLIC AND FROM GOVERNMENTAL UNITS; (2) IT MUST BE ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS; AND (3) IT MUST, BASED ON ALL PERTINENT FACTS AND CIRCUMSTANCES, BE "PUBLICLY SUPPORTED" WITHIN THE MEANING OF TREAS. REG. SECTION 1.170A-9(F)(3). 1. UKA NORMALLY RECEIVES SUBSTANTIAL SUPPORT FROM THE GENERAL PUBLIC AND GOVERNMENTAL UNITSTO MEET THE FACTS-AND-CIRCUMSTANCES TEST OF TREAS. REG. SECTION 1.170A-9(F)(3), UKA MUST " NORMALLY RECEIVE A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM CONTRIBUTIONS MADE DIRECTLY OR INDIRECTLY BY THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES." TREAS. REG. SECTION 1.170A-9(F)(3). TREAS. REG. SECTION 1.170A-9(F)(4)(II) CLARIFIES THAT THE TERM "NORMALLY" GENERALLY REFERS TO THE TAXABLE YEAR AND THE FOUR YEARS IMMEDIATELY PRECEDING THE TAXABLE YEAR, DETERMINED ON AN AGGREGATE BASIS, AND TREAS. REG. SECTION 1.170A-9(F)(3)(I) PROVIDES THAT THE TERM "SUBSTANTIAL AMOUNT" MEANS AT LEAST 10% OF THE SUPPORT NORMALLY RECEIVED BY SUCH ORGANIZATION. UKA'S PERCENTAGE OF PUBLIC SUPPORT FOR ITS TAXABLE YEAR BEGINNING 7-01-2015 AND ENDING 6-30-2016, WHICH IS CALCULATED ON AN AGGREGATE BASIS OVER THE CURRENT YEAR AND THE PAST FOUR YEARS, EXCEEDS 10%. ACCORDINGLY, UKA IS CONSIDERED TO NORMALLY RECEIVE A SUBSTANTIAL PART OF ITS SUPPORT FROM THE GOVERNMENT AND THE PUBLIC WITHIN THE MEANING OF TREAS. REG. SECTION 1.170A-9(F)(3). (BY WAY OF COMPARISON, UKA'S PERCENTAGE OF PUBLIC SUPPORT FOR THE THREE PRIOR TAXABLE YEARS WAS, STARTING WITH THE MOST RECENT YEAR, 29.00%, 38.33%, AND 92.81%.)2. UKA IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORTAN ORGANIZATION IS OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT IF IT " MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, OR MEMBERSHIP GROUP, OR IF IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS OR OTHER [PUBLIC CHARITIES]." TREAS. REG. SECTION 1.170A-9(F)(3). TREAS. REG. 1.170A-9(F)(3)(III)(D)(3)(III) FURTHER PROVIDES THAT EVIDENCE OF PUBLIC SUPPORT INCLUDES THE RECEIPT BY AN ORGANIZATION OF A SIGNIFICANT PART OF ITS FUNDS FROM A PUBLIC CHARITY OR GOVERNMENTAL AGENCY TO WHICH IT IS IN SOME WAY HELD ACCOUNTABLE AS A CONDITION OF THE GRANT, CONTRACT, OR CONTRIBUTION. THIS FACTOR IN PARTICULAR IS APPLICABLE TO UKA. DURING ITS 2014 FISCAL YEAR UKA RECEIVED A $5,000,000 RECOVERABLE GRANT FROM A PUBLIC CHARITY, TO BE USED OVER AN INDETERMINATE LENGTH OF TIME, TO ALLOW UKA TO PROVIDE FINANCING AND SUPPORT TO AN ORGANIZATION CREATING DIGITAL EDUCATION PRODUCTS. THIS RECOVERABLE GRANT IS NOT REFLECTED IN UKA'S PUBLIC SUPPORT PERCENTAGE BECAUSE IT IS NOT CONSIDERED REVENUE UNDER UKA'S METHOD OF BOOKKEEPING (I.E., GAAP); RATHER, IT IS REPORTED BY UKA AS A DEFERRED REVENUE LIABILITY. (IN FACT, IF THE REFUNDABLE GRANT WERE INCLUDED IN UKA'S PUBLIC SUPPORT PERCENTAGE THEN UKA WOULD EASILY MEET THE 33 PERCENT TEST.) THE PUBLIC CHARITY DONOR DESIGNED THE GRANT TO BE RECOVERABLE SO THAT THE DONOR COULD MONITOR UKA'S PERFORMANCE AS A CHARITY, AND IF/WHEN THE GRANT IS RECOVERED THE PUBLIC CHARITY CAN DECIDE WHETHER TO CONVERT THE RECOVERABLE GRANT INTO AN UNRESTRICTED GRANT TO UKA. THE FACT THAT UKA IS CURRENTLY BEING HELD ACCOUNTABLE TO A PUBLIC CHARITY THROUGH THIS RECOVERABLE GRANT MECHANISM PROVIDES EVIDENCE THAT UKA IS PUBLICLY SUPPORTED. GOING FORWARD, AS UKA ADDS NEW PROGRAMS AND ACTIVITIES, IT INTENDS TO CONTINUE SOLICITING FUNDING FROM NEW BENEFACTORS, INCLUDING THE GENERAL PUBLIC, TO SUPPORT ITS NEW ACTIVITIES.3. OTHER RELEVANT FACTS AND CIRCUMSTANCES INDICATING THAT UKA IS PUBLICLY SUPPORTED IN ADDITION TO THE REQUIREMENTS DISCUSSED ABOVE, ALL RELEVANT FACTS AND CIRCUMSTANCES WILL BE CONSIDERED IN DETERMINING WHETHER UKA IS "PUBLICLY SUPPORTED." TREAS. REG. SECTION 1.170A-9(F)(3)(III) LIST CERTAIN FACTORS RELEVANT TO THIS DETERMINATION, AND BELOW WE DISCUSS THE APPLICATION OF THE FACTORS LISTED IN PARAGRAPHS (C) AND (D) OF THAT SECTION TO UKA (WHICH WE BELIEVE ARE PARTICULARLY RELEVANT).II. REPRESENTATIVE GOVERNING BODYSUB-PARAGRAPH (C) PROVIDES THAT THE FACT THAT AN ORGANIZATION HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS WILL BE CONSIDERED EVIDENCE OF THE ORGANIZATION BEING PUBLICLY SUPPORTED. AN ORGANIZATION WILL BE TREATED AS HAVING A REPRESENTATIVE GOVERNING BODY IF IT HAS A GOVERNING BODY WHICH IS COMPRISED OF PUBLIC OFFICIALS ACTING IN THEIR CAPACITIES AS SUCH; OF PERSONS HAVING SPECIAL KNOWLEDGE OR EXPERTISE IN THE PARTICULAR FIELD OR DISCIPLINE IN WHICH THE ORGANIZATION IS OPERATING; OR OF COMMUNITY LEADERS, SUCH AS ELECTED OR APPOINTED OFFICIALS, CLERGYMEN, EDUCATORS, CIVIC LEADERS, OR OTHER SUCH PERSONS REPRESENTING A BROAD CROSS-SECTION OF THE VIEWS AND INTERESTS OF THE COMMUNITY.UKA'S GOVERNING BODY (THE "BOARD") REPRESENTS THE BROAD INTERESTS OF THE PUBLIC AND NOT JUST THE PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. EACH OF UKA'S BOARD MEMBERS HAS SPECIAL KNOWLEDGE OR EXPERTISE IN EDUCATION, AS AN OPERATOR OF A SCHOOL OR NETWORK OF SCHOOLS, AS A FUNDER WITH A HISTORY OF FINANCIALLY SUPPORTING EDUCATION INITIATIVES AND ORGANIZATIONS, AND/OR AS AN ADVOCATE FOR PUBLIC EDUCATION IN NEW YORK. UKA'S CEO AND TWO OF ITS BOARD MEMBERS HAVE COLLECTIVELY BEEN INVOLVED WITH ORGANIZATIONS THAT HAVE STARTED ROUGHLY 300 PUBLIC CHARTER SCHOOLS ACROSS THE COUNTRY. FIVE UKA BOARD MEMBERS ALSO REPRESENT THE TEAM THAT LAUNCHED RELAY GRADUATE SCHOOL OF EDUCATION, A FULLY-ACCREDITED, NOT-FOR-PROFIT GRADUATE SCHOOL OF EDUCATION, CURRENTLY SERVING 3,000 PUBLIC SCHOOL TEACHERS AND 500 PUBLIC SCHOOL PRINCIPALS AROUND THE UNITED STATES, WHICH OPERATES TEACHER AND SCHOOL LEADER TRAINING PROGRAMS AND WHOSE GRADUATE STUDENTS WORK IN PUBLIC DISTRICT AND CHARTER SCHOOLS SERVING PREDOMINANTLY LOW-INCOME POPULATIONS. THREE UKA BOARD MEMBERS HAVE EITHER SERVED ON THE BOARD AND/OR IN LEADERSHIP POSITIONS OF A PROMINENT NY PUBLIC CHARITY THAT IS DEDICATED TO FIGHTING POVERTY IN NEW YORK CITY THROUGH INVESTING MILLIONS OF DOLLARS IN EDUCATION-FOCUSED CHARITIES, THE ROBIN HOOD FOUNDATION. TWO BOARD MEMBERS ARE FINANCE PROFESSIONALS WHO HAVE, THROUGH THEIR RESPECTIVE FOUNDATIONS, CONTRIBUTED TO HIGH-PERFORMING EDUCATION ORGANIZATIONS, INCLUDING CHARTER SCHOOLS NETWORKS AND OTHER EDUCATION PROGRAMS, RESOURCES, AND TOOLS THAT SERVE PRIMARILY LOW-INCOME STUDENTS.III. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIESUNDER SUB-PARAGRAPH (D), THE FACT THAT AN ORGANIZATION PROVIDES FACILITIES OR SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS WILL BE CONSIDERED EVIDENCE THAT THE ORGANIZATION IS PUBLICLY SUPPORTED. UKA'S PROGRAMS DO DIRECTLY SERVE THE GENERAL PUBLIC, AS EXPLAINED BELOW. AS BACKGROUND, UKA'S MISSION IS TO LAUNCH AND SUPPORT NEW EDUCATION-FOCUSED ORGANIZATIONS COMMITTED TO CREATING LEARNING OPPORTUNITIES FOR YOUNG PEOPLE. IN FURTHERANCE OF THAT MISSION, UKA CURRENTLY SUPPORTS TWO SEPARATE EDUCATIONAL VENTURES. THE FIRST IS A NONPROFIT ORGANIZATION THAT DEVELOPS AND OFFERS DIGITAL MATH CURRICULAR PRODUCTS THAT ALLOW TEACHERS TO SHIFT FROM WHOLE-CLASS INSTRUCTION TO DAILY DIFFERENTIATED INSTRUCTION. THE SECOND IS A NONPROFIT TEACHING FELLOWSHIP ORGANIZATION THAT RECRUITS TALENTED AND DIVERSE COLLEGE AND COLLEGE-BOUND STUDENTS, AND TRAINS AND IMMERSES THEM IN SUMMER TEACHING EXPERIENCES IN URBAN SCHOOLS WITH DAILY COACHING AND FEEDBACK THEN PLACES THEM IN TEACHING JOBS WITH THE PROGRAM'S PARTNERS. UKA ALSO OPERATES ITS OWN PROGRAM THAT SUPPORTS ACADEMICALLY TALENTED, HIGHLY MOTIVATED STUDENTS WITH FINANCIAL NEED FROM ESSEX COUNTY, NEW JERSEY, IN THEIR EFFORTS TO ATTAIN A FOUR-YEAR COLLEGE DEGREE BY PROVIDING A THREE-WEEK SUMMER ACADEMY, A SCHOLARSHIP TO ATTEND COLLEGE, AS WELL AS MENTORING AND OTHER RESOURCES TO EASE THE TRANSITION TO COLLEGE AND SUPPORT EACH SCHOLAR'S SUCCESS. IN ADDITION TO THIS WORK, UKA IS PILOTING OR IN THE EARLY STAGES OF DEVELOPING A NUMBER OF OTHER EDUCATION PROJECTS IN NEW YORK CITY, INCLUDING A NEW INITIATIVE LAUNCHING IN THE NEXT YEAR FOCUSED ON COACHING MIDDLE AND HIGH SCHOOL STUDENTS TO FIND THEIR LIFE AND WORK PURPOSE AND TO HELP THEM IDENTIFY ACADEMIC AND CAREER PA |
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | OTHER INCOME |
| SCHEDULE A, PART II, SECTION A, LINE 1 | THE ORGANIZATION RECEIVED AN UNUSUAL GRANT FROM AN UNRELATED PRIVATE FOUNDATION ON 6/4/2014. THE GRANT IS A PLEDGE OF $25,000,000 OVER 5 YEARS WITH A NET REALIZABLE VALUE OF $23,860,001. THE GRANT IS ANTICIPATED TO SUPPORT THE MISSION OF THE ORGANIZATION FOR A NUMBER OF YEARS, AND THE TOTAL AMOUNT OF THE GRANT IS GREATER THAN THE SUM OF ALL OTHER CONTRIBUTIONS FOR THE LAST FIVE YEARS. THEREFORE THIS GRANT IS EXCLUDED FROM THE PUBLIC SUPPORT PERCENTAGE CALCULATION. |
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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 VI, SECTION B, LINE 11 | THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO AND MADE AVAILABLE TO ITS AUDIT COMMITTEE FOR REVIEW BY ITS MEMBERS PRIOR TO FILING WITH THE IRS. SUBSEQUENT TO THE AUDIT COMMITTEE REVIEW, THE ORGANIZATION MADE ITS 990 AVAILABLE TO ALL MEMBERS OF ITS BOARD OF DIRECTORS FOR THEIR REVIEW. THE AUDIT COMMITTEE HAS THE RESPONSIBILITY TO OVERSEE, REVISE AND APPROVE THE FEDERAL FORM 990, INCLUDING THE PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPERATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S FINANCE PERSONNEL AND OTHER INDIVIDUALS FOR THEIR REVIEW. THE ORGANIZATION'S FINANCE PERSONNEL AND OTHER INDIVIDUALS REVIEWED THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S FINANCE PERSONNEL AND VARIOUS OTHER INDIVIDUALS FOR FINAL REVIEW AND APPROVAL PRIOR TO PRESENTATION OF THE FEDERAL FORM 990 TO THE ORGANIZATION'S AUDIT COMMITTEE AND THEREAFTER PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY ANNUALLY. ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS AND SENIOR MANAGEMENT PERSONNEL ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE ORGANIZATION'S CFO FOR REVIEW. THE ORGANIZATION'S CFO PREPARES A SUMMARY OF THE COMPLETED QUESTIONNAIRES WHICH CONTAINS INFORMATION DISCLOSED ON AN INDIVIDUAL BY INDIVIDUAL BASIS. THEREAFTER, THE ORGANIZATION'S CFO PRESENTS THIS SUMMARY TO THE BOARD OF DIRECTORS FOR ITS REVIEW AND DISCUSSION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATON'S CEO IS CURRENTLY UNCOMPENSATED HOWEVER COMPENSATION FOR THE CEO, IF COMPENSATED, WOULD BE DETERMINED AS FOLLOWS. COMPENSATION FOR THE CEO IS DISCUSSED AND DETERMINED BY THE BOARD OF DIRECTORS, TAKING INTO ACCOUNT COMPENSATION PACKAGES OF COMPARABLE ORGANIZATIONS. THE BOARD DISCUSSES THE CEO'S COMPENSATION AND APPLICABLE COMPARABLE SALARY DATA. THE INDEPENDENT BOARD MEMBERS THEN DETERMINE THE COMPENSATION WITHOUT THE NON-INDEPENDENT BOARD MEMBERS PRESENT. THE OFFER OF EMPLOYMENT FOR THE CEO IS FORMALLY EXTENDED BY THE BOARD CHAIR. COMPENSATION FOR THE COO IS ALSO DETERMINED BY THE BOARD OF DIRECTORS, WITH INPUT AND SUGGESTIONS FROM THE CEO, TAKING INTO ACCOUNT COMPENSATION PACKAGES FOR COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS. THIS METHODOLOGY WOULD ALSO BE USED FOR FUTURE OFFICERS AND KEY EMPLOYEES, IF AND WHEN APPLICABLE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS IS CONSISTENT WITH PRIOR YEAR. |
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