Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 3,769,751 | 710,991 | 1,177,800 | 581,542 | 77,431 | 6,317,515 |
| 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 | 3,769,751 | 710,991 | 1,177,800 | 581,542 | 77,431 | 6,317,515 |
| 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).. | 4,488,216 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,829,299 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,769,751 | 710,991 | 1,177,800 | 581,542 | 77,431 | 6,317,515 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 2,091 | 2,481 | 1,793 | 1,055 | 400 | 7,820 |
| 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.).. | 7,329 | 1,115 | 308 | 4 | 2,878 | 11,634 |
| 11 | Total support. Add lines 7 through 10 | 6,336,969 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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 |
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| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART II, SECTION C, LINE 17A, FACTS AND CIRCUMSTANCES TEST: | THE SPROUT FUND ("SPROUT") DID NOT RECEIVE 33 1/3% OF ITS SUPPORT FROM THE GENERAL PUBLIC COMPUTED AS PRESCRIBED BY TREASURY REGULATION 1.170A-9(F)(2), AND THEREFORE DOES NOT MEET THE MECHANICAL COMPUTATION TEST FOR DESIGNATION AS A "PUBLICLY SUPPORTED ORGANIZATION. HOWEVER, SPROUT DOES MEET THE DEFINITION OF "PUBLICLY SUPPORTED ORGANIZATION PURSUANT TO THE "FACTS AND CIRCUMSTANCES TEST" AS SET FORTH IN TREASURY REGULATION 1.170A-9(F)(3) AS DISCUSSED IN THE FOLLOWING: I) AVAILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES. SPROUT IS A PUBLIC-FACING ORGANIZATION AND IS HEAVILY INVOLVED IN SERVING THE COMMUNITY AS A WHOLE THROUGH VARIOUS PROGRAMS. IN RECENT YEARS, SPROUT HAS LAUNCHED OR MADE MAJOR PROGRAMMATIC EFFORTS FOCUSED ON CIVIC ENGAGEMENT, COMMUNITY BUILDING, ECONOMIC OPPORTUNITY, LEARNING AND EDUCATION, AND PUBLIC ART. SPROUT REGULARLY ENGAGES THE PUBLIC IN OPEN DIALOGUES DESIGNED TO SOLICIT PROJECT PROPOSALS FROM NEW NONPROFIT ORGANIZATIONS LED BY NEW INDIVIDUALS. SPROUT MAINTAINS A STOREFRONT OFFICE LOCATION IN AN EMERGING COMMERCIAL CENTER AND LOCAL TRANSIT HUB (SINCE OCTOBER 2017), WHICH HOSTS APPLICANT WORKSHOPS, FACILITATED COMMUNITY CONVERSATIONS, AND MEET-AND-GREET ACTIVITIES FOR PROJECT LEADERS AND INDIVIDUAL SUPPORTERS. II) SOURCES OF SUPPORT. SPROUT MAINTAINS AN ACTIVE FUNDRAISING PROGRAM AND REALIZES FINANCIAL SUPPORT FROM A BROAD GROUP OF INDIVIDUALS AND OTHER SMALL-SCALE GIVERS. GENERAL FUNDRAISING APPEALS TO A CAREFULLY DEVELOPED GROUP OF PAST AND POTENTIAL SUPPORTERS ARE UNDERTAKEN THROUGH DESIGNATED CAMPAIGNS IN THE 4TH QUARTER OF EACH YEAR AS WELL AS VIA CONTINUOUS LOW-COST FUNDRAISING TECHNIQUES DESIGNED TO ATTRACT NEW ADDITIONAL PUBLIC SUPPORT. THESE EFFORTS HAVE HELPED EXPAND SPROUT'S BASE OF PUBLIC SUPPORT FAR BEYOND THE FEW LARGE-SCALE CONTRIBUTORS. IN 2014, SPROUT RECEIVED 203 SUCH CASH GIFTS FROM DONORS TOTALING $78,000. IN 2015, SPROUT RECEIVED 124 SUCH CASH GIFTS FROM DONORS TOTALING $44,000. IN 2016, SPROUT RECEIVED 138 SUCH CASH GIFTS FROM DONORS TOTALING $59,000. IN 2017, SPROUT RECEIVED 213 SUCH CASH GIFTS FROM DONORS TOTALING $54,000. FOR EACH OF THE YEARS FROM 2013 TO 2016, THE MEDIAN GIFT WAS $100; IN 2017, THE MEDIAN GIFT WAS $56. SPROUT ALSO MAINTAINS AN ACTIVE COMMUNICATION PROGRAM WITH ITS SUPPORTERS AND GENERAL PUBLIC THROUGH EMAIL NEWSLETTERS AND AN ACTIVE SOCIAL MEDIA PRESENCE TO HIGHLIGHT SUCCESSES AND EVENTS OF SPROUT-SUPPORTED PROJECTS AND ACTIVITIES. A WEBSITE IS MAINTAINED AT WWW.SPROUTFUND.ORG. THE SITE INCLUDES INFORMATION ON SPROUT'S MISSION, PROGRAMS, AND CURRENT EVENTS AND LINKS TO SECURE FORMS FOR WEB VISITORS TO MAKE CONTRIBUTIONS BY CREDIT CARD. DURING 2018, THE SPROUT FUND BEGAN A PROCESS OF TRANSITION. THE OPERATIONAL AND PROGRAMMATIC ASPECTS OF THE FUND COMPLETED THEIR RESPONSIBILITIES AND BEGAN TO TRANSITION TOWARDS A NEW OPERATING PURPOSE, THE ONEPGH FUND. THE FUNCTION AND INTENT OF THE SPROUT FUND WILL REMAIN, WITH THE PURPOSE TO FOSTER CIVIC ENGAGEMENT, COMMUNITY BUILDING, ECONOMIC OPPORTUNITY AND ADDRESSING THE CHALLENGES OF THE PITTSBURGH COMMUNITY. III) REPRESENTATIVE GOVERNING BODY. SPROUT'S BOARD OF DIRECTORS AND OFFICERS REPRESENT THE BROAD INTERESTS OF THE PUBLIC THAT SPROUT SERVES. THEY ARE COMPRISED OF DIVERSE BUSINESS AND CIVIC LEADERS WITH EXPERIENCE IN A WIDE VARIETY OF FIELDS: ARTS & CULTURE, EDUCATION, FINANCIAL MANAGEMENT, FOOD SERVICE, AND PHILANTHROPY. THESE LEADERS PROVIDE SIGNIFICANT OVERSIGHT TO ENSURE EFFECTIVE MANAGEMENT OF THE ASSETS AND RESOURCES THAT SPROUT USES TO CONDUCT PROGRAM ACTIVITIES AND SUPPORT LOCAL PROJECTS. FROM 2016-2017 THE PITTSBURGH COMMUNITY CREATED THE ONEPGH RESILIENT STRATEGY, AN IDENTIFICATION OF THE KEY SHOCKS AND STRESSORS FACING THE CITY AND ITS RESIDENTS. FRAGMENTATION, ONE OF THE KEY STRESSORS IDENTIFIED BY RESIDENTS, IS A PROMINENT CHALLENGE. THE SPROUT FUND WAS IDENTIFIED AS A PRIMARY ORGANIZATION THAT CAN HELP ALIGN AND COORDINATE RESOURCES TO REDUCE SYSTEMIC MISALIGNMENTS. THE BOARD AND STAFF WORKED DURING 2018 TO COMPLETE EXISTING PROGRAMMING AND PREPARE THE ORGANIZATION TO TRANSFER TO A NEW BOARD AND PROGRAMMING TEAM IN 2019. THE NEW BOARD WILL WORK TO CONTINUE TO CARRY OUT A SIMILAR PROGRAMMATIC COMMUNITY SERVING PURPOSE IN 2019 AND BEYOND IV) TEN PERCENT OF SUPPORT LIMITATION. SPROUT REGULARLY RECEIVES MORE THAN 28% OF ITS SUPPORT FROM GENERAL PUBLIC AND STATE AND LOCAL GOVERNMENTS, AS DOCUMENTED BY LINES 14 AND 15 OF FORM 990, SCHEDULE A THAT REFERENCES THIS ATTACHMENT. CONCLUSION: ALTHOUGH SPROUT DOES NOT MEET THE MECHANICAL COMPUTATION TEST DEFINED IN TREASURY REGULATION 1.170A-9(F)(2) FOR DESIGNATION AS A "PUBLICLY SUPPORTED ORGANIZATION; IT CONTINUES TO QUALIFY AS "PUBLICLY SUPPORTED ORGANIZATION UNDER THE "FACTS AND CIRCUMSTANCES TEST" AS SET FORTH IN TREASURY REGULATION 1.170A-9(F)(3) |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE IS COMPOSED OF THE OFFICERS OF THE CORPORATION, 4 OF 5 OF WHICH ARE ALSO MEMBERS OF THE GOVERNING BODY (THE VICE PRESIDENT IS NOT A DIRECTOR). BY ITS CORPORATE BYLAWS, THE EXECUTIVE COMMITTEE HAS ALL OF THE POWERS OF THE BOARD OF DIRECTORS EXCEPT THAT THE EXECUTIVE COMMITTEE DOES NOT HAVE THE POWER TO AMEND OR REPEAL THE BYLAWS OR TO ADOPT NEW BYLAWS; TO FILL VACANCIES IN, CHANGE THE NUMBER OF, OR REMOVE MEMBERS OF THE BOARD OF DIRECTORS; OR TO DISSOLVE, REMOVE MEMBERS OR CHANGE THE NUMBER OF, OR FILL VACANCIES IN THE EXECUTIVE COMMITTEE; OR TO AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS SHALL NOT BE AMENDABLE OR REPEALABLE. IN PRACTICE, ALL RESOLUTIONS OF THE EXECUTIVE COMMITTEE ARE RATIFIED BY THE FULL BOARD AT ITS NEXT SCHEDULED MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINAL VERSION OF THE FORM 990 WAS REVIEWED AND ADOPTED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO SUBMISSION. |
| FORM 990, PART VI, SECTION B, LINE 12 | DIRECTORS ARE ASKED TO RECUSE THEMSELVES FROM VOTES AND/OR DECISIONS ON GRANTS WHERE THEY ARE A BOARD MEMBER OR KEY OFFICER OF THE RECIPIENT ORGANIZATION. THIS HAPPENS INFREQUENTLY AND IS NOTED IN THE MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN 2016, THE COMPENSATION OF THE PRESIDENT AND VICE PRESIDENT OF THE CORPORATION WAS REVIEWED BY AN AD-HOC COMMITTEE OF INDEPENDENT DIRECTORS AND FORMER DIRECTORS OF THE CORPORATION. THE COMMITTEE RECOMMENDED SALARY ADJUSTMENTS AND BONUS COMPENSATION AFTER EVALUATING LOCAL COMPARABLE DATA, ORGANIZATIONAL AND INDIVIDUAL PERFORMANCE, AND THE CONSUMER PRICE INDEX FOR URBAN AND CLERICAL WORKERS TO TRACK INFLATION. THE COMMITTEE MADE RECOMMENDATIONS TO THE FULL BOARD WHICH WERE ADOPTED UNANIMOUSLY IN DURING THE MARCH 2, 2016 MEETING OF THE BOARD'S INDEPENDENT DIRECTORS. IN 2018, THIS COMPENSATION WAS UNCHANGED. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS FORM 990 AND AUDITED FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION ON ITS WEBSITE AND UPON REQUEST. THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. IN ADDITION, THE ORGANIZATION'S EXECUTIVE COMMITTEE ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS IS SLIGHTLY CHANGED FROM PRIOR YEARS WHEN A SEPARATE AUDIT COMMITTEE EXISTED. |
| Software ID: | |
| Software Version: |