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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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 | ||||||
| 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) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 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 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 777,052 | 889,136 | 844,293 | 936,197 | 927,482 | 4,374,160 |
| 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 | 27 | 2,005 | 655 | 1,225 | 84 | 3,996 |
| 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 | 777,079 | 891,141 | 844,948 | 937,422 | 927,566 | 4,378,156 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 25,000 | 110,552 | 82,045 | 93,150 | 91,906 | 402,653 |
| 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.. | 25,000 | 110,552 | 82,045 | 93,150 | 91,906 | 402,653 |
| 8 | Public support. (Subtract line 7c from line 6.) | 3,975,503 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 777,079 | 891,141 | 844,948 | 937,422 | 927,566 | 4,378,156 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 8,364 | 7,147 | 2,966 | 6,186 | 11,865 | 36,528 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 4,050 | 4,050 | ||||
| c | Add lines 10a and 10b. | 12,414 | 7,147 | 2,966 | 6,186 | 11,865 | 40,578 |
| 11 | Net income from unrelated business activities not included on 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.).. | 789,493 | 898,288 | 847,914 | 943,608 | 939,431 | 4,418,734 |
| 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 2022 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-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, 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 2022. 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 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| 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.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE CORPORATION IS ORGANIZED TO INCREASE SCIENTIFIC AND PUBLIC UNDERSTANDING OF THE WILLIS-EKBOM DISEASE OR WED, ALSO REFERRED TO AS RESTLESS LEGS SYNDROME OR RLS, TO ENCOURAGE AND PROVIDE FUNDING FOR RESEARCH LEADING TO TREATMENTS AND CURE FOR THE DISEASE, TO PROVIDE SUPPORT TO THOSE SUFFERING FROM THE DISEASE, TO BE THE LEADING CENTER FOR INFORMATION ON ALL ASPECTS OF THE DISEASE, AND TO CARRY ON SUCH OTHER ACTIVITIES RELATED TO THE DISEASE, ITS TREATMENTS AND CURE, AS MAY BE DESIGNATED BY THE BOARD FROM TIME TO TIME. |
| FORM 990, PAGE 2, PART III, LINE 4A | EDUCATIONAL. PROVIDING TRUSTED, UNBIASED INFORMATION ABOUT RESTLESS LEG SYNDROME TO INDIVIDUALS AND HEALTHCARE PROVIDERS THROUGH PUBLICATIONS, WEBINARS, A WEBSITE, SOCIAL MEDIA SITES, AND DIRECT COMMUNICATIONS. PUBLICATIONS INCLUDE: A GENERAL INFORMATIONAL BROCHURE ON RLS AND RLS AND PLMD IN CHILDREN AND ADOLESCENTS; RLS GUIDE FOR TEENS, RLS GUIDE FOR CHILDREN, TWENTY-FOUR DIFFERENT HANDOUTS ON RLS SPECIFIC TOPICS DIRECTED TOWARDS PATIENTS; A QUARTERLY NEWS MAGAZINE; MONTHLY ONLINE E-NEWSLETTER; TWO SPECIALTY BROCHURES DIRECTED TO HEALTHCARE PROVIDERS; AND A MEDICAL BULLETIN ISSUED AS DEVELOPMENTS MERIT. DURING THIS FISCAL YEAR, SEVEN WEBINARS ON RLS-RELATED TOPICS WERE OFFERED TO THE PUBLIC. OVER 4,311 REGISTRANTS VIEWED THESE WEBINARS. THE 12-PART EDUCATIONAL PHYSICIAN WEBINAR SERIES WAS OPEN TO PHYSICIANS, NURSE PRACTITIONERS AND PHYSICIAN ASSISTANTS TO ENHANCE CLINICAL KNOWLEDGE REGARDING DIAGNOSIS, TREATMENT AND MANAGEMENT OF RLS PATIENTS. THIS WEBINAR SERIES IS AVAILABLE ON DEMAND. THE ORGANIZATION'S WEBSITE WWW.RLS.ORG ATTRACTS OVER 105,083 ONLINE VISITORS THAT GENERATE OVER 298,549 PAGE VIEWS EACH YEAR. THE RLS FACEBOOK PAGE HAS 13,719 SUPPORTERS AND PARTICIPANTS. THE RLSF BLOG RECEIVED OVER 1,422,702 PAGE VIEWS THIS YEAR, AND THE RLS FOUNDATION YOUTUBE CHANNEL HAS RECEIVED OVER 180,595 VIEWS. THE FOUNDATION EXECUTES A PUBLIC POLICY INITIATIVE PROGRAM WHOSE GOALS ARE TO RAISE AWARENESS AND PROVIDE EDUCATION AROUND THREE SPECIFIC AREAS: WHAT IS RLS AND HOW MANY ARE AFFECTED; THE NEED FOR INCREASED MEDICAL RESEARCH FUNDING; AND THE NEED FOR ACCESS TO APPROPRIATE TREATMENT FOR INDIVIDUALS WITH RLS. |
| FORM 990, PAGE 2, PART III, LINE 4B | MEMBERSHIP. THE RLS FOUNDATION SERVES AS A SUPPORT STRUCTURE FOR OVER 23,551 INDIVIDUALS WHO, ON AN ANNUAL BASIS, SEEK INFORMATION ON RLS, EITHER AS ONE WHO HAS RLS OR AS ONE WHO HAS A FRIEND OR LOVED ONE WHO SUFFERS FROM THE DISEASE. 5,529 MEMBERS HAVE JOINED THE RLS FOUNDATION AND TAKE ADVANTAGE OF THE CLEARINGHOUSE OF SERVICES THAT PROVIDE INFORMATION ON LATEST DEVELOPMENTS IN TREATMENT, COUNSELING AND CONVERSATION WITH OTHERS WHO SHARE THE AFFLICTION. OVER 145 MEDICAL PROFESSIONALS SPECIALIZING IN THE TREATMENT OF RLS ARE MEMBERS OF THE HEALTHCARE PROVIDER DIRECTORY. MEMBER BENEFITS INCLUDE ACCESS TO A PROPRIETARY COLLECTION OF EDUCATIONAL MATERIALS INCLUDING AN RLS MEDICAL BULLETIN FOR HEALTHCARE PROVIDERS, A QUARTERLY NEWS MAGAZINE, A MONTHLY E-NEWSLETTER, A MEDICAL-ALERT CARD AND ACCESS TO THE MEMBERS-ONLY SECTION OF THE RLS WEBSITE. THE FOUNDATION PROVIDES SCHOLARSHIP MEMBERSHIPS FOR THOSE NEEDING ASSISTANCE, AND NEVER TURNS ANYONE AWAY SEEKING INFORMATION AND SUPPORT. THE MEMBER WEBSITE PROVIDES VISITORS WITH INFORMATION ABOUT RLS, TREATMENT GUIDELINES, RESEARCH ADVANCEMENTS, ADVOCACY OUTREACH, DISCUSSION PANELS AND LINKS TO RLS FOUNDATION SOCIAL MEDIA SITES. |
| FORM 990, PAGE 2, PART III, LINE 4D | SUPPORT GROUPS: THE RLS FOUNDATION SUPPORTS SIXTY-TWO SUPPORT GROUP LEADERS, VIRTUAL SUPPORT GROUP LEADERS AND CONTACT VOLUNTEERS IN THIRTY-SIX STATES AND CANADA. EACH LEADER HOLDS AT LEAST ONE IN-PERSON MEETING PER YEAR IN THEIR LOCAL COMMUNITY. AT THESE MEETINGS, RLS FOUNDATION EDUCATIONAL MATERIALS ARE DISTRIBUTED TO ATTENDEES. SUPPORT GROUP LEADERS WORK WITH A MEDICAL ADVISOR THAT ASSISTS THE GROUP BY PRESENTING ON RLS TOPICS OF INTEREST, SUGGESTING OTHER MEETING PRESENTERS AND OVERALL SUPPORT TO THE GROUP. VIRTUAL SUPPORT GROUPS (VSG) PROGRAM IS AN RLSF PROGRAM THAT PROVIDES FOUR REGULARLY SCHEDULED MONTHLY VIRTUAL GROUP MEETINGS TO CONNECT AND SUPPORT INDIVIDUALS WITH RLS USING VIDEO CONFERENCING ACCESSIBLE TO ALL IN THE RLS COMMUNITY. RLSF EDUCATIONAL MATERIALS FOR DOWNLOAD ARE TO VSG ATTENDEES. THE NUMBER OF INDIVIDUALS REACHED THROUGH VIRTUAL SUPPORT GROUPS WAS 813 (412 UNIQUE INDIVIDUALS - MANY ATTEND MULTIPLE VSG MEETINGS THROUGHOUT THE YEAR). |
| FORM 990, PAGE 6, PART VI, LINE 4 | DURING THE FISCAL YEAR, THE BYLAWS WERE AMENDED TO: - UPDATE BOARD MEMBER TERMS TO ALIGN WITH THE ORGANIZATION'S FISCAL YEAR. - ADD THE TREASURER OF THE CORPORATION SHALL BE A MEMBER OF THE FINANCE AND AUDIT COMMITTEE AND MAY SERVE AS THE COMMITTEE CHAIR IF DESIGNATED BY THE BOARD CHAIR. - CHANGE THE ELECTION TIME OF THE OFFICERS TO BETTER ALIGN WITH THE ORGANZATION'S FISCAL YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 WAS REVIEWED BY THE FINANCE COMMITTEE WITH THE PREPARING CPA. AFTER ANY ADJUSTMENTS WERE MADE, THE FINANCE COMMITTEE RECOMMENDED TO THE BOARD OF DIRECTORS THE FILING OF THE RETURN. THE BOARD REVIEWED THE FINAL RETURN AND APPROVED ITS FILING WITH IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANNUAL REVIEW OF RLSF WRITTEN CONFLICTS OF INTEREST POLICY WITH MEMBERS OF BOARD; REVIEW WITH MEMBERS OF BOARD OF RLSF POLICY, SIGNING OF CONFLICTS DOCUMENTATION, AND DISCLOSURE OF ANY CONFLICTS OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | EXECUTIVE COMMITTEE OBTAINS COMPENSATION DATA FOR COMPARABLY SIZED ORGANIZATIONS OPERATING WITHIN COMPARABLY SIZED GEOGRAPHIC AREAS. THE COMMITTEE REVIEWS THIS DATA AND COMPARES IT TO COMPENSATION FOR THE EXECUTIVE DIRECTOR IN MAKING ITS DETERMINATION THAT THE SALARY IS REASONABLE. THE COMPENSATION IS PART OF THE OVERALL BUDGET APPROVED BY THE ENTIRE BOARD. THE DELIBERATION PROCESS IS DOCUMENTED IN THE MINUTES OF THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 17 | MISSISSIPPI, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, NORTH CAROLINA, OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, UTAH, VIRGINIA, WEST VIRGINIA, WISCONSIN |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AUDITED FINANCIAL STATEMENTS AND ANNUAL REPORT ARE POSTED TO WWW.RLS.ORG WEBSITE AND AVAILABLE FOR INSPECTION. IRS FORM 990 IS AVAILABLE UPON REQUEST AND OTHER PUBLICLY AVAILABLE WEBSITES. |
| FORM 990, PART X | RLSF SENDS MASS MAILINGS THAT INCLUDE A PURPOSE OF RESPONDING TO CALLS TO ACTION TO ADVANCE ELEMENTS OF ITS MISSION. AS SUCH, AUDIENCES ARE CHOSEN FOR THEIR LIKELIHOOD TO RESPOND TO AND BENEFIT FROM THESE CALLS TO ACTION- NOT SOLELY FOR THEIR LIKELIHOOD TO PROVIDE FINANCIAL SUPPORT-AND THE MAIL INCLUDES A SIGNIFICANT LEVEL OF PROGRAM CONTENT NEEDED TO FULFILL SUCH CALLS TO ACTION. ACCORDING TO THE NATIONAL SLEEP FOUNDATION, AS MANY AS 25 MILLION ADULT AMERICANS, 10% OF THE ADULT POPULATION, MAY SUFFER FROM RLS, YET ONLY A TINY FRACTION HAVE BEEN DIAGNOSED AND SOUGHT TREATMENT. HOWEVER, A MAJORITY OF THE RLSF AUDIENCE--WHICH INCLUDES MEMBERS, FORMER MEMBERS, AND NON-MEMBERS--SHARE AN INTIMATE CONNECTION TO THIS HIGHLY UNDERDIAGNOSED DISEASE: AS PATIENTS THEMSELVES, AND AS FAMILY MEMBERS AND CAREGIVERS TO RLS PATIENTS. THUS, IT IS IN SERVICE TO OUR MISSION THAT THE RLSF MAILINGS (1) ALERT AND EDUCATE THIS AUDIENCE TO NEW DEVELOPMENTS AND TREATMENTS IN AN EFFORT TO PROMOTE THEIR OWN IMPROVED HEALTH, (2) ASK THEM TO ALERT THEIR PRACTITIONERS AS WELL AS FAMILY AND FRIENDS TO SPREAD AWARENESS AND IMPROVE DIAGNOSIS AND ACCESS TO TREATMENT FOR SOME OF THE MILLIONS OF SUSPECTED UNDIAGNOSED CASES, AND (3) ASKS THEM, WHEN APPROPRIATE, TO ADVOCATE WITH GOVERNMENT POLICY MAKERS FOR ACCESS TO NECESSARY TREATMENT AND THERAPIES AND FOR A COMMITMENT TO RESEARCH THAT WILL FURTHER THE MISSION. WHILE EACH MAILING USUALLY CONTAINS SOME FUNDRAISING CONTENT AND A SMALL SEGMENT OF EACH AUDIENCE--TYPICALLY LESS THAN 10%--IS LIKELY TO DONATE, MOST OF THE LETTERS' CONTENT SUPPORTS OUR CALLS TO ACTION TO IMPROVE THE HEALTH OF THE AUDIENCE THROUGH EDUCATION AND SELF-AWARENESS, TO SPREAD WORD OF RLS ADVANCES TO OTHERS, AND TO ADVOCATE FOR POLICY ADVANCING THE MISSION. ACCORDINGLY, WE BELIEVE RLSF MASS MAILINGS THAT REFLECT THE PURPOSES AND CALLS-TO-ACTION, AUDIENCE SELECTION CRITERIA, AND CONTENT RELATED TO PURPOSE AS DESCRIBED ABOVE MEET THE STANDARDS FOR JOINT COST ALLOCATION OF NON-PROFIT ORGANIZATION EXPENSES SET FORTH IN THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) STATEMENT OF POSITION 98-2, AND, IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDELINES, WE DIVIDE OUR DIRECT MAIL COSTS BETWEEN PROGRAM SERVICES AND FUNDRAISING. |
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| Software Version: |