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.) .... | 97,248,883 | 99,409,632 | 108,092,743 | 110,102,818 | 106,277,577 | 521,131,653 |
| 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 | 97,248,883 | 99,409,632 | 108,092,743 | 110,102,818 | 106,277,577 | 521,131,653 |
| 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).. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 521,131,653 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 97,248,883 | 99,409,632 | 108,092,743 | 110,102,818 | 106,277,577 | 521,131,653 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 193,668 | 611,305 | 698,913 | 970,403 | 1,020,380 | 3,494,669 |
| 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.).. | 669,259 | 203,070 | 23,044 | 352,073 | 2,908 | 1,250,354 |
| 11 | Total support. Add lines 7 through 10. | 534,024,018 | |||||
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 |
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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 |
|---|---|
| program service accomplishments | Form 990, Part III, Line 4c continued... Community programs - the society collaborates with dozens of other community organizations, focusing on access to health care, rehabilitation, treatments and therapies; long-term care; disability rights issues; vocational training and rehab, wellness and fitness; and outreach and education to rural and underserved populations. FORM 990, PART III, LINE 4D Public education - there are many ways the society educates the public about multiple sclerosis including the society's annual MS awareness campaign, public service announcements, momentum, the society's quarterly magazine distributed to people with MS, healthcare providers, supporters of the society and more. In addition to a nation-wide e-newsletter, chapters also distribute a local newsletter, MS connection, to their constituents that includes local announcements and information on upcoming programs and services, and more. In total, more than 1.8 million people receive society publications, newsletters and momentum each year. Professional education and training - the society keeps healthcare providers engaged in patient care by keeping them abreast of new diagnostic techniques, therapies, etc. Information and education is provided to thousands of professionals through the society's clinical care network, md on call program, and educational materials for physical and occupational therapists, mental health professional, nurses and others. A free quarterly newsletter is emailed to more than 12,000 professionals, and the society's diagnostic and symptom management smartphone app has been downloaded more than 62,300 times. |
| Classes of Members or Stockholders | Form 990, Part VI, SECTION A, Line 6 The Members of the National Multiple Sclerosis Society are comprised of the members of the 36 chapters WHO ARE NON-VOTING MEMBERS, AND THOSE CHAPTERS CHOOSE VOTING MEMBERS WHO COMPRISE THE DELEGATE ASSEMBLY. |
| Election of Members and Their Rights | Form 990, Part VI, SECTION A, Line 7a All members of the Board of Directors are elected by the Delegate Assembly which is comprised of voting members of the organization. Each chapter is allocated a number of voting members based on a formula. Voting members are the volunteer leaders of the chapter and the national board of directors. |
| Decisions Subject to Approval of members | Form 990, Part VI, SECTION A, Line 7b The Delegate Assembly elects the Governing Body, approves any By-Law changes and approves the Society's strategic response. |
| Organization's Process to Review Form 990 | Form 990, Part VI, SECTION B, Line 11b The Form 990 and accompanying schedules are reviewed by management and an external independent accounting firm. They are then provided to the audit committee members for review, comments, corrections, and edits. The review comments of the audit committee are incorporated into the Form 990 by the CFO. A meeting of the audit committee is held to approve the revised Form 990, and to approve distribution to the entire National Multiple Sclerosis Society Board of Directors. The Society Board of Directors are given a period of time to review and comment on the Form 990 before the Return is filed with the Internal Revenue Service. |
| Enforcement of Conflicts Policy | Form 990, Part VI, SECTION B, Line 12c All staff and members of the National Board of Directors and volunteers serving on key committees must review the Conflict of Interest policy and make any appropriate disclosures. If an individual discloses an actual or potential conflict, the Chief Legal Officer reviews the disclosure and drafts a Conflict Resolution Report to address the actual or potential conflict. The resolution report is presented to the Audit Committee and the Audit Committee edits and ultimately approves a resolution report for each of the disclosed conflicts. The resolution report ensures that the individual does not participate in any discussions or votes related to the conflict. The individual who disclosed the conflict is provided a copy of the resolution report and complies with it. |
| Compensation Process for Top Official | Form 990, Part VI, SECTION B, Line 15a The Compensation Committee is comprised of at least three (3) independent board members that determine the compensation of the President and CEO, Officers and other key employees. The committee is provided with comparable salary information and data for all positions at other voluntary healthcare agencies of similar size and national influence. The President and CEO's performance is evaluated on an annual basis by the members of the compensation committee. The President and CEO compensation is then ratified by the full board during Executive Session. Compensation Process for Officers Form 990, Part VI, Section B, Line 15b The Compensation Committee is comprised of at least three (3) independent board members that determine compensation of the President and CEO, officers and key employees. The committee is provided with comparable salary information and data for all positions at other voluntary healthcare agencies of similar size and national influence. The President and CEO or her designee conducts performance evaluations for officers and other key employees. The outcome of these evaluations is shared with the compensation Committee to provide information on their decisions about compensation and is then ratified by the full board during Executive Session. |
| Governing Documents Disclosure Explanation | Form 990, Part VI, SECTION C, Line 19 The National Multiple Sclerosis IRS Form 990, IRS Form 990-T and audited financial statements are available at www.nmss.org, and on the charity navigator website. The Society's governing documents, record retention and conflict of interest policy is available upon request. FoRm 990, Part VII Additional Information Effective October 1, 2016 the Society consolidated the 36 chapters and the national headquarters into a single entity under one federal employer's identification number. This transition will better align the Society's resources so that the organization can maximize its impact to drive Research for a cure and to address the challenges of everyone affected by MS. As part of the Society's implementation plan for this consolidation, numerous activities and changes were completed during the fiscal year ending September 30, 2016. Many of these changes resulted in the transfer of costs, from what had been the Society's long standing practice to be expensed by the chapters, to the national headquarters. The largest of these transfers in cost are salaries and employee benefits. Specifically in fiscal 2016 the departments that support the Society's organizational infrastructure including Finance and Benefits Administration increased at the national headquarters to manage the consolidation. In addition, prior to October 1, 2016 employee pension expense was accounted for at the chapter level and the national headquarters. As of October 1, 2016 all pension expense is accounted for at the national headquarters. |
| Other Changes in Net Assets Explanation | Form 990, Part XI, Line 9 RECOVERIES OF PRIOR YEAR GRANTS $ 2,472,523 GRANT REFUNDS $ 193,433 -------------- Total $ 2,665,956 |
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