Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 781,847 | 1,332,705 | 1,427,032 | 1,317,996 | 1,428,751 | 6,288,331 |
| 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 | 781,847 | 1,332,705 | 1,427,032 | 1,317,996 | 1,428,751 | 6,288,331 |
| 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).. | 4,322,617 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,965,714 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 781,847 | 1,332,705 | 1,427,032 | 1,317,996 | 1,428,751 | 6,288,331 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 34,090 | 131,697 | 108,744 | 99,743 | 65,468 | 439,742 |
| 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.).. | 1,102 | 4,490 | 3,125 | 8,717 | ||
| 11 | Total support. Add lines 7 through 10 | 6,766,165 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, 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 2020. 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 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| I. BACKGROUNDMADISON HOUSE AUTISM FOUNDATION, INC. IS A NONPROFIT ORGANIZATION INCORPORATED IN ROCKVILLE, MARYLAND IN 2008. MADISON HOUSE AUTISM FOUNDATION'S MISSION IS TO PROVIDE ADVOCACY, PROGRAMMING, GUIDANCE AND SERVICES TO ADULTS WITH AUTISM AND THEIR FAMILIES. TO THIS END MADISON HOUSE AUTISM FOUNDATION CREATES PARTNERSHIPS WITH LOCAL AND STATE GOVERNMENTS AND ORGANIZATION ACROSS THE COUNTRY TO BEST SERVE OUR CONSTITUENTS THUS IMPACTING FAMILIES AND COMMUNITIES TOGETHER. II. ANALYSISMADISON HOUSE AUTISM FOUNDATION, INC. QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED UNDER SECTION 170(B)(1)(A)(VI) AND THEREFORE AS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1) BECAUSE IT SATISFIES THE "FACTS AND CIRCUMSTANCES TEST" SET FORTH IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS.A. THRESHOLD REQUIREMENTSMADISON HOUSE AUTISM FOUNDATION, INC. IS ELIGIBLE FOR A DETERMINATION OF PUBLIC SUPPORT UNDER THE FACTS AND CIRCUMSTANCES TEST BECAUSE IT MEETS THE TWO THRESHOLD REQUIREMENTS FOR CONSIDERATION. FIRST, THE PORTION OF MADISON HOUSE AUTISM FOUNDATION'S SUPPORT THAT QUALIFIES AS ELIGIBLE PUBLIC SUPPORT IS APPROXIMATELY 29.05%, WHICH EXCEEDS THE 10% THRESHOLD REQUIRED UNDER TREASURY REGULATION SECTION 1.170A-9(E)(3)(I). SECOND, MADISON HOUSE AUTISM FOUNDATION, INC.'S OPERATIONS ENSURE THAT IT WILL CONTINUE TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT, AS REQUIRED BY TREASURY REGULATION SECTION 1.170A-9(E)(3)(II). MADISON HOUSE AUTISM FOUNDATION, INC. HAS AN ACTIVE FUNDRAISING PROGRAM TARGETING GOVERNMENT AGENCIES, INDIVIDUALS, PRIVATE FOUNDATIONS, AND FOR-PROFIT CORPORATIONS THAT SHARE ITS MISSION, THEREBY SATISFYING THE OTHER THRESHOLD REQUIREMENT FOR QUALIFYING AS PUBLICLY SUPPORTED UNDER THE FACTS AND CIRCUMSTANCES TEST. B. OTHER RELEVANT FACTORSIN DETERMINING WHETHER MADISON HOUSE AUTISM FOUNDATION, INC. MEETS THE "FACTS AND CIRCUMSTANCES TEST," THE TREASURY REGULATIONS ALSO PROVIDE A LIST OF FACTORS THAT SERVE AS INDICIA OF WHETHER AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED." THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT, THE LOWER THE ORGANIZATION'S BURDEN IN ESTABLISHING ITS PUBLICLY SUPPORTED NATURE WITH OTHER FACTORS. THESE ADDITIONAL FACTORS, DISCUSSED BELOW, PROVIDE FURTHER EVIDENCE THAT MADISON HOUSE AUTISM FOUNDATION, INC. SATISFIES THE FACTS AND CIRCUMSTANCES TEST. BECAUSE MADISON HOUSE AUTISM FOUNDATION'S PERCENTAGE OF SUPPORT IS 29.05%, MADISON HOUSE AUTISM FOUNDATION, INC. HAS A LESSER BURDEN IN PROVING ITS PUBLICLY SUPPORTED NATURE THROUGH THESE FACTORS. 1. SOURCES OF SUPPORTMADISON HOUSE AUTISM FOUNDATION, INC. RECEIVES ITS PUBLIC SUPPORT FROM A WIDE VARIETY OF CONTRIBUTORS AND DOES NOT DEPEND ON A SINGLE FAMILY FOR CONTRIBUTIONS, TWO FACTS THAT PROVIDE FURTHER SUPPORT FOR MADISON HOUSE AUTISM FOUNDATION'S QUALIFICATION AS A "PUBLICLY SUPPORTED" ENTITY. THESE DONORS INCLUDE TAX-EXEMPT ENTITIES, A FOR-PROFIT CORPORATION, STATE AND LOCAL GOVERNMENT AGENCIES AND INDIVIDUALS. MADISON HOUSE AUTISM FOUNDATION, INC. PLANS TO CONTINUE REACHING OUT TO NEW DONORS IN THE COMING YEARS.2. REPRESENTATIVE GOVERNING BODYTHE REPRESENTATIVE NATURE OF AN ORGANIZATION'S GOVERNING BODY IS ALSO A FACTOR IN DETERMINING WHETHER IT QUALIFIES UNDER THE "FACTS AND CIRCUMSTANCES TEST." IN CONSIDERING WHETHER A BOARD IS REPRESENTATIVE, SUCH FACTORS AS THE MEMBERS' EXPERTISE IN THE RELEVANT FIELD, THEIR HISTORY OF LEADERSHIP IN THE COMMUNITY AND THEIR TRADITION OF PUBLIC SERVICE ARE RELEVANT. MADISON HOUSE AUTISM FOUNDATION, INC. BOARD OF DIRECTORS INCLUDES A VARIETY OF INDIVIDUALS WITH EXCEPTIONAL BACKGROUNDS IN THE AUTISM FIELD. THE BOARD INCLUDES REPRESENTATION FROM COMMUNITY AND NONPROFIT LEADERS IN THE WASHINGTON DC AND MARYLAND METRO AREAS, ALL WITH AN INTEREST IN THE IMPROVING THE LIVES OF ADULTS WITH AUTISM AND OTHER INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THE BOARD "REPRESENTS A BROAD CROSS-SECTION OF THE VIEWS AND INTERESTS OF THE COMMUNITIES MADISON HOUSE AUTISM FOUNDATION, INC. SERVES." THE FOLLOWING INDIVIDUALS SERVES ON THE BOARD OF DIRECTORS:FOUNDER, CHAIRMAN OF THE BOARD AND PRESIDENT, JALYNN PRINCEVICE CHAIRMAN AND SECRETARY, JAMES E. SMITH, PH.D.: CEO AND CHAIRMAN OF THE BOARD, WESTATTREASURER, MARK A. DICKSON, CPA, CFA: MANAGING DIRECTOR, TYNDALE INVESTMENTS, LLCMAJOR GENERAL PETER STRYKER COOKE, U.S. ARMY (RET.)PEG MANCUSO: PRINCIPAL, DALY, MANCUSO AND ASSOCIATES, LLCRUSS MOOREHEAD: FORMER SVP, GLOBAL DIGITAL OPERATIONS/STRATEGY, ESTE LAUDER COMPANIES INC.TRAVIS STRATFORD: FOUNDING PARTNER AT CASE AGENCYLORI MITCHELL-KELLER: HEAD OF INDUSTRY SOLUTIONS, GOOGLEELIZABETH L. MORRIS, ESQ.: PRINCIPAL, ADAMS, MORRIS AND SESSINGARUNA MILLER: FORMER MARYLAND STATE DELEGATEFOUNDER, CHAIRMAN EMERITUS, DR. GREGORY PRINCE (EMERITUS)3. PUBLIC PARTICIPATION IN PROGRAMSUNDER SECTION 1.170A-9(E)(3)(VI)(C)(1) OF THE TREASURY REGULATIONS, ONE FACTOR INDICATING THAT AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED" UNDER THE FACTS AND CIRCUMSTANCES TEST IS THAT "MEMBERS OF THE PUBLIC HAVING SPECIALIZED KNOWLEDGE OR EXPERTISE, PUBLIC OFFICIALS, OR CIVIC OR COMMUNITY LEADERS" PARTICIPATE IN, OR SPONSOR, THE ORGANIZATION'S PROGRAMS. AS DISCUSSED ABOVE, ALL OF MADISON HOUSE AUTISM FOUNDATION, INC.'S DIRECTORS ARE LEADERS OR MEMBERS OF THE BROADER AUTISM COMMUNITY INCLUDING EXPERTS, ADVOCATES AND PARENTS. III. CONCLUSION IN SUMMARY, MADISON HOUSE AUTISM FOUNDATION, INC. HAS THE CHARACTERISTICS OF A "PUBLICLY SUPPORTED ORGANIZATION, BASED ON THE FACTS AND CIRCUMSTANCES TEST DESCRIBED IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS. SPECIFICALLY, A SMALL NUMBER OF DONORS DO NOT CONTROL MADISON HOUSE AUTISM FOUNDATION, INC.; RATHER MADISON HOUSE AUTISM FOUNDATION, INC. IS A GROWING INSTITUTION THAT BEARS MANY OF THE INDICIA OF A "PUBLICLY SUPPORTED ORGANIZATION, INCLUDING PUBLIC SUPPORT FROM A WIDE CROSS-SECTION OF DONORS, WITH A REPRESENTATIVE GOVERNING BODY. MOREOVER, MADISON HOUSE AUTISM FOUNDATION IS CONTINUING TO SEEK NEW SOURCES OF SUPPORT FROM THE GENERAL PUBLIC AS WELL AS OTHER ORGANIZATIONS. ACCORDINGLY, MADISON HOUSE AUTISM FOUNDATION QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A)(VI). |
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS - 2017 AMOUNT: $ 871. 2018 AMOUNT: $ 4,490. 2019 AMOUNT: $ 3,125. SALE OF DONATED GOODS - 2017 AMOUNT: $ 231. |
| 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 8B | THERE ARE NO OTHER COMMITTEES THAT CAN ACT ON BEHALF OF THE FULL BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | MATERIALS REQUESTED BY THE ACCOUNTANT ARE COLLECTED BY THE FINANCE & OPERATIONS MANAGER. THESE ITEMS ARE REVIEWED BY THE TREASURER AND THE EXECUTIVE DIRECTOR PRIOR TO SUBMISSION. ONCE THE DRAFT FEDERAL FORM 990 IS AVAILABLE AND FORWARDED TO MHAF IT IS REVIEWED BY THE FINANCE & OPERATIONS MANAGER, TREASURER, EXECUTIVE DIRECTOR AND BOARD PRESIDENT. ONCE IT IS FILED WITH THE INTERNAL REVENUE SERVICE, A FINAL COPY IS PROVIDED TO THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH NEW EMPLOYEE OR BOARD MEMBER IS REQUIRED TO READ AND SIGN A CONFLICT OF INTEREST POLICY UPON HIRE OR APPOINTMENT. EACH YEAR THE FULL STAFF AND BOARD OF DIRECTORS ARE REMINDED OF THE POLICY AND ARE REQUIRED TO SUBMIT A NEWLY SIGNED COPY OF THE POLICY. DISCLOSURE SHOULD BE MADE TO THE PRESIDENT OR EXECUTIVE DIRECTOR WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OF DIRECTORS FOR ITS REVIEW. THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO MHAF. THE DECISION OF THE BOARD OF DIRECTORS ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF MHAF AND THE ADVANCEMENT OF ITS PURPOSE. |
| FORM 990, PART VI, SECTION B, LINE 15 | MHAF DETERMINES COMPENSATION FOR NEW HIRES AND CURRENT STAFF SIMILARLY. FOR NEW HIRES THE EXECUTIVE DIRECTOR OF MHAF OR THE FARM MANAGER OF MADISON FIELDS (A PROGRAM OF MHAF) PERFORM MARKET RESEARCH USING THE COMPARABILITY DATA. THESE FINDINGS ARE PRESENTED TO THE PRESIDENT OF THE BOARD OF DIRECTORS WHO ULTIMATELY DETERMINES THE COMPENSATION OFFERED TO ANY CANDIDATES OR HIRES. INCREASED COMPENSATION FOR THE CURRENT EMPLOYEES IS BASED ON THE PERFORMANCE, EVALUATIONS, PEER FEEDBACK AND APPROVAL BY THE PRESIDENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE VIA GUIDESTAR AND ARE ALSO AVAILABLE UPON REQUEST. |
| Software ID: | |
| Software Version: |