irs e-fiie signature authorization for an exempt organization · 2017. 2. 1. · irs e-fiie...
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IRS e-fiIe Signature Authorization Form 8879-EO for an Exempt Organization I OMBN° s
- -. - ll,a e'm
DepjImnl ot the lvea , Do not send to the IRS, Keep (or your records. 2011 IntEnaI Re,e,rt Se,vico • See i nstrudions.
SCOTT SCHNAPP EXECUTIVE DIR. Type of Return and Return Information ONhoIe Dollars Only) ___________________ _____________
Check the box for the return for which you are using his F0r41 8879-EU and ente, the appticable amount, if any, from the return. If you check (he bo on line 1 a, 2a, 3a, 4a, or Sa, betow. and the amount on Ihat line for the return being fifed with this form was blank, then feave tine 1 b, 2b 1 3b, 4b, or Sb! whichever is applicable, blank (do not enter -0') But, if you entered -0- on he return. hen enter -0- on the applirabre line below Do not complete more than 1 line in Pan I.
1 a Form 990 check here b Total revenue, ' any (Form 990 Fart VIII, column (A)! line I2 -- lb 800,864. 2a Form 990-EZ check here P b Tout revenue, if any (Form 990-EZ, tine 9). . .. 213 _________________ 3a Form Ti 20-POt check here b Total tax (Form 1 20-PO4, line 22) . . Sb ____________________ 4a Form 990-PF check here - b Tax based on - investment income (Form 990-PF. Part VI. line 5) - 4b - -- ________ 5a Form 8868 check here , b Balance Due (Form 8868 Part I, line 3c or Part
ii line Sc) , , , 5h - ________ - -
Officers PIN: check one box on'y ____________________ I authorize ? ACDONALD PACE & Co LLC - to enter my PtN 0769 Jas my signature
CR0 finu name Enter live nunb.rs, bnl - on not enter alt fl?O5
on the organization's tax year 2011 electiunically filed return, Ii I have indicaled within lhts return that a copy o' the r&turn is being tiled with a state anency(ies) reguFating charities as part ol the IRS Fed/State program, I also authorize the atorernentroned ERO to enter my PIN on The return's disclosure consent sCreen.
return. if I tiave
Off,ers stgnMure [)Die 7 i& ia I' Certific on and Authentication
EROs EFIN/PIN. Enter your scx'd'git electronic filing ide trlication number (EFIN) followed by yoijr five-digit self-selected PIN - - - I 010 Bill 23 _j
do jot enter &J zeros
I certify that tie above numeric entry is my PIN, which is my signature on the 2011 eLectronically filed return for the organization indicated above J confirm hat I am submitting this eturn in accordancA with he requirements of Pub 4163 Modernized c-File (MCF) Information tor Authorized IRS c-file Providers for Business Ret
Lire -
ERO Must Retain This Form - See lnstruttions Do Not Submit This rorm To the IRS Unless Requested Io Do So
&A For Paperwork Reduction Act Notice, see nstnjclions. Form 8879-EO (2011)
TEER/JiL r 2IUiIii
8868 Application for Extension of Time To File an (RevJnary 20]?) Exempt Organization Return 0MB No.
Deoartnient of the Treasury internal Revenue Service File a separate application for each return.
• If you are tiling for an Automatic 3-Month Extension, complete only Part I and check this box . .. . .. .. .. .. .... . • If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form).
Do not co/np/vie Patti/unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.
Electronic filing (e-ffle). You can electronically tile Form 8868 if you need a 3-month automatic extension of time to tile (6 months for a corporation required to file Form 990-T). or an additional (not automatic) 3-month extension of time. You can electronically tile Form 8868 to request an extension of time to file any of the forms listed in Part I or Part II with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, which must be sent to the IRS in paper fermat (see instructions). For more details on the electronic filing of this form, visit w'ni'.irs.govIeIile and click on el/Ic for Charities & Nonproñts.
Part I Automatic 3-Month Extension of Time. Only submit original (no copies needed). A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete Part I only . .
A/I other corporations (including /20-C filers), partnerships, REM/CS ! and trusts must use Form 7004 fo request an extension of time to file income tax returns.
Name of exempt orqanization or other t'ier. see instructions.
Type or print
Fiie by the due dee or filing your return. See instructions.
if a P.O. box. see instructions. I Sociai security number (SSN)
ME 04101
Enter the Return code for the return that this application is for (File a separate application tor each return) . . . .. .. . .
Application Is For
Form 990-EZ
Return Code
01
Return Code
08
other than 2
• The books are in the care of. SCOTT SCFINAPP
Telephone No. (207) 871-1885 - FAX No. --
• If the organization does not have an office or place ot business in the United States, check this box . . .. .. . . .
• If this is for a Group Return, enter the organization's tour digit Group Exemption Number (GEN) _______ If this is for the whole group,
check this box - - - • EJ . If it is for part of the group, check this box . . and attach a list with the names and EINs of all members
the extension is for. 1 I request an automatic 3-month (6 months for a corporation required to file Form 990-1) extension of time
until 8/15 20 12 , to file the exempt organization return for the organization named above. The extension is for the organization's return for:
X calendar year 2011 or tax year beginning , 20 and ending , 20
2 If the tax year entered in line 1 is for less than 12 months, check reason: [Initial return Final return
[change in accounting period
3a If this application is for Form 990-BL, 990-PF, 990-T. 4720. or 6069, enter the tentative tax, less any nnnrof''nr hip rrRrIit Snp 'nctr'jrtinnc
b If this application is for Form 990FF. 990-1. 4720, or 6069, enter any refundable credits and estimated tax
Balance due Subtract tine 3b from line 3a. Include your payment with this form, if required, by using EFIPS (Electronic Federal Tax Payment System). See instructions . . ... .. . . . . . . .3c $ 0
Caution. If you are going to make an electronic fund withdrawal with this Form 8868. see Form 8453-EO and Form 8879-EO for payment instructions.
BAA For Paperwork Reduction Act Notice, see Instructions. Form 8868 (Rev 1-2012) FiFZO5O1L 01,041:2
Form 990
Department of the Treasury Internal Revenue Service
A rorthe2oli calenc B Check i applicable:
IAddress change Name change Initial return Terminated Amended return Application pending
Tag-exempt status J Wehsite • WWl
0MB NO. 545.0047
Return of Organization Exempt From Income Tax 2011 Under section SOi(c), 527, or 4947(aXl) of the Internal Revenue Code
(except black lung benefit trust or private foundation) Open to Public The urgariizati on may have Th use a copy ot this return to satisfy state reporting regurrements. Inspection
year, or tax year beginning 2011, and ending D Employer Identification Number
SINE ASSOCIATION OF NONPROFITS 01-0488538 5 CONGRESS STREET #301 E Telephonenumber IRTLAND, ME 04101 (207) 871-1885
_____________________________________________________________________________ C Gross receipts $ 800,864. Name and address of principal officer: SCOTT SCHNAPP H(a) Is this a group return for affiliates' Yes X No ME AS C ABOVE I H(b) Are all affi:iates induced' Yes No It 'No,' attach a list. (see instructions) 501 (cX3) [1 501(c)
( ) • (insert no.) fl 441(a)(I ) or ONPROFITMAINE ORG I Hic) Groun ti n ,h
L Year State
U C
C
0 a
4'
0
I rlefly describe the organization's mission or most significant activIties: OUR MISSION IS TO STRENGTHEN THE LEADERSHIP, YQLC_MPQRGANIZATWNAL IFECtIn?LE5S SF_QB_STh1E_NONPROFIT DEGAKI ZAflQNS aQ JHflCA&aEflEK ENRICft .IH& DUAJ.Jfl DE JtJE& -
2 Check this box flif the organization discontinued Its operations or disposed of more than 25% of its net assets. Number of voting members of the governing body (Part VI, line a) . . . . . . . . . . . . . . 3 15 4 Number of independent voting members of the governing body (Part VI, Uric I b)
. . . . . . . . . . . 4 15 5 Total number of Individuals employed in calendar year 2011 (Part V. Line 2a) . . . . . . . . . 5 10 6 Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . . . . . . . . . 6 50 7a Total unrelated business revenue from Part VLl I, column (C), line 12 . . . . . . . . . . . . . 7 a 0 b Net unrelated business taxable income from Form 990-1. line 34 'I.
B Contributions and grants (Part VIII, line b) . . . . . . . . . . . . . .
9 Program service revenue (Part VIII, Line 2g) 10 Investment income (Part VIII, column (A)! lines 3, 4. and 7d)
. . . . . . .
11 Other revenue (Part VIII, column (A), lines 5, 6d, Sc, go, 1 Oc. and lie) . . . . .
- 12 Total revenue - add lines 8 through ii (must equal Part VIII, column (A). line 12), 13 Grants and similar amounts paid (Part IX, column (A). lines 1-3) . . . . . . .
14 Benefits paid to or for members (Part IX, column (A), line 4)
15 Salaries, other compensation, emproyee benefits (Part IX. cotumn (A), lines 5-10) - l6a Professional fundraisng fees (Part IX, column (A), tine lie)
. . . . . . . . .
& b Total tundraising expenses (Part IX, column (0), line 25) 12, 681. 17 Other expenses (Part IX, column (A), lines Ii a-lid, ii f-24e)
. . . . . . . . .
18 Total expenses, Add Pines 13-17 (must equal Part IX, corumn (A), line 25) . . . . .
19 Revenue less expenses. Subtract line 18 from line 2 . . . . . . . . . . . . .
20 Total assets (Part X, Une 6) . . . . . . . . . . . . . .
21 Total liabilities (Part X, line 26) . . . . . . . . . . . . .
22 Net assets or fund balances. Subtract line 21 from line 2fl 73,094j 197,007
under peneities or ,erivJy. I declare that have examined this return, including accompanying schedules and slatomenis, and to ihe best of my knowledge and belier, it is true. co,rect. and complete. ueclaration of oreparer (other han officer) is based on a ii ir'formatior' ot which preparer has any knowledge
Sign Signature of officer Dale
Here SCOTT SCENAP? EXECUTIVE DIR. I
Type or orint name and title.
Date P cec H if P PTIN Paid PETER MONTANG
Pnin ype preparer's name
I P01200943 Preparer 1Fi,m'sname MACDONALD PAGE & CO LLC - Use Only
rnrm8ar053 30 LONG CREEK DR
. Firm'sEIN 01-0242373 SOUTH PORTLAND, ME 04106 Phoneno 207-774-5701
May the IRS discuss this return with the preparer shown above? (see instructions) Yes fl No
BAA For Paperwork Reduction Act Notice, see the separate instructions. TEEAUI isL osns"i Form 990 (2011)
46
389
Form 990 (2011) MAINE ASSOCIATION OF NONPROFITS 01-0488538 Page 2 Partill Statement of Program SeMce Accomplishments
Checkifscheduleocontainsaresponsetoanyquestionintbispartlll . . . . . . . . . . . . . . . . .
1 Briefly describe the organization's mission: OUR MISSION IS TO STRENGTHEN THE LEADERSHIP, VOICE AND ORGANIZATIONAL EFFECTIVENESS OF OUR STATES NONPROFIT ORGANIZATIONS SO THEY CAN BETTER ENRICH THE QUALITY OF COMMUNITY AND PERSONAL LIFE IN MAINE.
2 Did the organization undertake any significant program services during the year which were not listed on (he prior ForniYYOorY9O-EZ' . . . . . . . . . . . . . . . . . . . . . . . JYes No If 'Yes.' describe these new services on Schedule 0.
3 Did the organization cease conducting, or make significant changes in bow it conducts, any program services? Yes No If 'Yes,' describe these changes on Schedule 0
4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501 (c)(3) and 501 (c)(4) organizations and section 4941(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code: k) (Expenses $ 427, 303. including grants of $ ___________________) ( Revenue $ 64,584. EDUCATION - MAN? PROVIDES OVER 100 FULL AND HALF DAY MANAGEMENT TRAINING PROGRAMS THROUGHOUT THE STATE ON FINANCIAL MANAGEMENT, FUNDRAISING, MARKETING, TECHNOLOGY, BOARD DEVELOPMENT, PERSONNEL MANAGEMENT, GRANT WRITING AND ORGANIZATIONAL MANAGEMENT, WHICH ARE ATTENDED BY MORE THAN 1,600 NONPROFIT MANAGERS A YEAR. MANP ALSO HOSTS THREE STATEWIDE CONFERENCES A YEAR, AN ANNUAL LEADERSHIP CONFERENCE, A FINANCE/RISK MANAGEMENT CONFERENCE AND A BOARD OF GOVERNENCE CONFERENCE, WHICH ARE ATTENDED BY MORE THAN 500 NONPROFIT MANAGERS AND BOARD MEMBERS THROUGHOUT THE STATE TO PROVIDE DEEPER LEVEL MANAGEMENT TRAINING PROGRAMS FOR NONPROFITS. -
4b (Code: (Expenses $ 194,788. including grants of $ ___________________) (Revenue $ 17, 370. MEMBERSHIP SERVICES - MANP PROVIDES A BROAD RANGE OF SERVICES FOR ITS MORE THAN 725 NONPROFIT MEMBERS, INCLUDING DISCOUNTED STATEWIDE MANAGEMENT TRAINING PROGRAMS AND CAPACITY BUILDING PROGRAMS, TECHNICAL ASSISTANCE RESOURCES, ASSESSMENT TOOLS, LEGISLATIVE ALERTS, MARKETING OPPORTUNITIES, A JOB BOARD, SECTOR RESEARCH AND ECONOMIC IMPACT STUDIES. MOST OF THESE SERVICES ARE ALSO AVAILABLE TO THE MORE THAN 5,000 MAINE NONPROFITS AT A HIGHER COST IF THEY ARE NOT MANP MEMBERS.
4c (Code: __________ (Expenses $ 69, 249. including grants of $ ___________________) (Revenue $ __________________ ADVOCACY - MANP PROVIDES ADVOCACY RELATED SERVICES SUCH AS A 81-WEEKLY LEGISLATIVE ALERT, ECONOMIC AND SOCIAL IMPACT REPORTS ON THE SECTOR, AND ADVOCACY RELATED TRAINING PROGRAMS. THE ORGANIZATION ALSO SPONSORS AN ANNUAL NONPROFIT DAY AT THE STATE HOUSE TO ENHANCE THE LEGISLATIVE UNDERSTANDING OF THE WORK AND IMPACT OF MAINE'S NONPROFIT SECTOR, AND TO ASSIST ITS MEMBERS IN ADVOCATING FOR ISSUES THAT IMPACT THEIR WORK.
4d Other program services. (Describe in Schedule 0.) SEE SCHEDULE 0 (Expenses $ 58, 028. including grants of $ ) (Revenue $ 10, 973.
4e Total program service expenses 749, 3 68 BAA TEEAO1O2L 07'OSIi I Form 990 (2011)
MAINE ASSOCIATION OF NONPROFITS
No
1 Is the organization described in section 501 (c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes complete ScheduleA
2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions) 7 .. . .. .. ..
3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If 'Yes, complete Schedule C, Part I
4 Section 501(cX3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effectdunngthetaxyear? If'Yes,'completeScheduleC, Part/I .....................
Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues. assessments, or similar amounts as defined in Revenue Procedure 98-19' If 'Yes, complete Schedule C. Part III .
6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes complete Schedule D, Part! .. .. .. .. . .. . . .. . . .. .. . .. . . . . . .. . .. . .
7 Did the organization receive or hold a conservation easement! including easements to preserve open space, the environment, historic land areas or historic structures' If Yes.' complete ScheduleD. Part II . . .. .. .. .
Did the organization maintain collections of works of art, historical treasures! or other similar assets? If 'Yes completeScheduleD, Part Ill . .. . .. . . .. . .. . . . . . . .. .. .. .. .. .
9 Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management! credit repair, or debt negotiation services? If 'Yes,'complete ScheduleD,PartlV .............. . . . .. . .. . . . . .. . . .. ..
10 Did the organization, directLy or through a related organization, hold assets in temporarily restricted endowments, permanent endowments! or quasi-endowments? If 'Yes,' complete Schedule D, Part V . . . .. .. .. .
11 If the organizations answer to any of the following questions is 'Yes' then complete Schedule 0, Parts VI. VII. VIII, IX, or X as applicable.
a Did the organization report an amount for land, buildings and equipment in Pad X, line 10? If 'Yes,' complete Schedule D,PartVl ... .. . .. . .. .. .. . .. .. .. . . .. . . . . . . . . . .. .. ..
b Did the organization report an amount for investments - other securities in Part X. line 12 that is 5% or more of its total assets reported in Part X, line 16? If Yes,' complete ScheduleD. Part VII . .. . . . . .. .. . .. .
Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total assets reported in Part X. line 16? II 'Yes,'cornplete ScheduleD, Part VIII .. . .. . . . . . .. . . .
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If Yes,'complete ScheduleD, Part IX . .. . . . . . . .. . . . . .. .
Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule D, Parf X. .
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASO 740)? [['Yes,' complete ScheduleD. Part X . . -
12a Did the organization obtain separate, independent audited financial statements for the tax year? If Yes, complete ScheduleD. Par!sXI,XIl, andXlII ......... . . . .. . . . .. .. . . . .
Was the organization included in consolidated, independent audited financial statements for the tax year? If Yes, 'and if the organization answered 'No' to line /2a, then completing Schedule D, Parts XI, XII. and XIII is optional .. . .
13 Is the organization a school described in section 1 70(b)(1)(AXii)? If 'Yes, complete Schedule E . . . .. .. ..
14a Did the organization maintain an office, employees, or agents outside of the United States'? . . . .. . . .
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, lundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If 'Yes'complete Schedule F, Parts land IV .... . .. . . . . .. . .. . ..
15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If 'Yes.' complete Schedule F, Parts II and IV . .. . . .. .. ..
16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If 'Yes.'complete Schedule F, Parts III and IV . . .. . .. .. .
17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A). lines 6 and lie? If 'Yes,' complete Schedule G, Part [(see instructions) .. . . . . .. .. ..
18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, li nes b and Ba? If'Yes,'completeSchedule S. Part11. .. . . . .. . . .. .. . . . . .. .. ..
19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,' completeScheduleG,Part III . . . . .. . . .. . . . .. . .. .. .. . . .. . . .19 X
20 aDid the organization operate one or more hospital facilities? If 'Yes,'comp!ete Schedule H .. .. . . .. .. .. .20 X
If ' Yes' to line 20a. did the organization attach a copy of its audited financial statements to this return' -- - -- ----2Gb
BAA itrAcloaL oi i23(i2 Form 990 (2011)
No
21 Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1? If Yes, complete Schedule I, Parts / and II . . . . . . .. .
22 Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part lX,column(A).line2?lfYes,completeScheduIe PartsIandlll ... .. .. . . .. . . . . .
23 Did the organization answer 'Yes' to Part VII! Section A, line 3, 4. orB about compensation of the organization's current and former officers, directors! trustees, key employees, and highest compensated employees? It 'Yes'complete Schedulei .. . .. . .. . . . .. . . . . . . . .. . .. . . .. . . .. ..
24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $1 00,000 as of the last day of the year, and that was issued after December 31, 2002? Ii Yes,' answer fines 24b through 24d and completeScheduleK.If'tVo,'gotoline2s . . . . . . .. . .. . .. .. . . . .
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception' . . . . .
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any t axexem ptbon d s
d Did the organization act as an !on
behalf of issuer for bonds outstanding at any time during the year
25a Section 5O1(cX3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If 'Yes' complete Schedule L, Part I . . . . .. . . .. . . . ..
b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organizations prior Forms 990 or 990-Efl If 'Yes, 'complete ScheduleL,Partl . . . .. .. . .. . .. .. . . . . . . . . . .. . .. .
26 Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization's tax year? If Yes,' compleM Schedule L, Part If .
27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof ! a grant selection committee member, or to a 35% controlled entity or family member ofanyofthesepersons?/f'Yes,'compfeteScheduleL,Partlff .. . . . .. . . . .. . .. . . .
28 Was the organization a party to a business transaction with one of the following parties (see Schedule L. Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a A current or former officer, director, trustee, or key employee? If 'Yes,' completc Schedule L. Pail IV . . . .
A family member of a current or former officer, director, trustee, or key employee? If 'Yes'complete ScheduleL.ParllV . . .. . .. . . .. . . . .. .. .. . . . . . . .. . .. ..
An entity of which a current or former officer, director, trustee! or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If 'Yes,' complete Schedule L, Part IV . . . .. .. .. . .
29 Did the organization receive more than $25,000 in non-cash contributions? If 'Yes.' complete Schedule M .. . . .
30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If 'Yes.'complete Schedule M . . . ....................
31 Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part I . .
32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,'complete ScheduleN,Partll . . . . . . . . . . . . . . . .. . . . . .. .. . .
33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301 7701-2and3Ol.7701-3'If'Yes,'cornpleteschedulep,Partl ............................. .. 33 X
34 Was the organization related to any tax-exempt or taxable entity? If 'Yes, complete Schedule H. Parts II, III, IV, and V, 34 X
35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? ................... . ...... 35a X
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If 'Yes,' complete Schedule H. Part V, I/ne 2................ .. . . .. ..,,.,,,,,,,,, . P -
36 Section 501(cx3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If 'Yes,' cQmplete ScheduleR, Part V, line 2.. . . . . .......................... . ,,,,,,, 36 X
37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule F?, Part VI . . .. . .. .. .37 X
38 Did the organization complete Schedule U and provide explanations in Schedule C for Part VI. lines 11 and 19' Note. All Form 990 filers are required to complete Schedule 0 . . . . . . .. . . .. . . . .. .. .. .38 X
BAA Form 990 (20]])
TEEAO I 04L 07105111
Form 990 (2011) MAINE ASSOCIATION OF NONPROFITS 01-0488538 PageS
I Part V I Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response to any question in this Part V .. . .. . .. . .. . .. .. ..
1 a Enter the number reported in Box 3 of Form 1096. Enter 0- if not applicable . . . .1 a 15 Enter the number of Forms W-2G included in line la. Enter -0- if not applicable . . . . . . Li b U
Did the organization comply with backup withholding rules tor reportable payments to vendors and reportable gaming (gambling)winningstoprizewinners' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State- ments, filed for the calendar year ending with or within the year covered by this return . .2a 10 If at least one is reported on line 2a, did the organization file all required federal employment tax returns' . . . . . . .
Note, lithe sum of lines 1 a and 2a is greater than 250, you may be required to c-file. (see instructions) 3a Did the organization have unrelated business gross income of $1,000 or more during the year
If 'Yes' has it filed a Form 990-I for this year? If No provide an explanallon in Schedule 0 . . . . . . .
4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)' . . . . .
If 'Yes,' enter the name of the foreign country: ______________________________________________________________ See instructions for filing requirements for Form ID F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year' . . . . . . . .
Did any taxable party notily the organization that it was or is a party to a prohibited tax shelter transaction . . . . . .
clf'Yes,'toline5aorsb.didtheorganizationfileForm8s86-T' . . . . . . . . . . . . . . . . . . . . . .
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible' . . . . . . . . . . . . . . . . . . . . . . .
If Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were nottaxdeductible' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Organizations that may receive deductible contributions under section 170(c).
a Did the organization receive a payment In excess of $75 made partly as a contribution and partly for goods and serv i ces p rov id edto th e p ayor
If Yes,' did the organization notify the donor of the value of the goods or services p rov id e d
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form8282' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If ' Yes' indicate the number of Forms 8282 filed during the year . . . . . . . . . . . 7d Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract' . . . .
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit . . . .
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as requ i red
If the organization received a contribution of cars ) boats! airplanes. or other vehicles, did the organization file a Form1098-C' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Sponsoring organizations maintaining donor advised funds and section 509(aX3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business boldingsatanytimeduringtheyear' . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Sponsoring organizations maintaining donor advised funds. a Did the organization make any taxable distributions under section 4966' . . . . . . . . . . . . . . . . .
Did the organization make a distribution to a donor, donor advisor, or related person' . . . . . . . . . . . . . .
10 Section 501 (cR7) organizations. Enter: a Initiation fees and capital contributions included on Part VIII, line 12 . . . . . . . . . . b a
Gross receipts, included on Form 990, Part VIII. line 12, for public use of club facilities .lOb ii Section 501 (cR12) organizations. Enter:
aGrossincomefrommembersorshareholders . . . . . . . . . . . . . . . . . . . . . h a Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) . . . . . . . . . . . . . . . . . . . . . 11
12a Section 4947(aXi) non.exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041' . . . . . . . .
If 'Yes.' enter the amount of tax.exenipt interest received or accrued during the year . . . . I 1 2b 13 Section 501(c)(29) qualified nonprofit health insurance issuers.
a Is the organization licensed to issue qualified health plans in more than one state' . . . . . . . . . . . . .
Note. See the instructions for additional information the organization must report on Schedule 0.
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans . . . . . . . . . . . . . . . 13
cEntertheamountofreservesonband . . . . . . . . . . . . . . . . . . 13c l4a Did the organization receive any payments for indoor tanning services during the tax year
If 'Yes.' has it filed a Form 720 to reoort these oavments? If 'No.' nrovide an exolanation in Schedrjh ()
TEEAO1 05L 07/05/i I Form 990 (2011)
Form 990(2011) MAINE ASSOCIATION OF NONPROFITS 01-0488538 Page 6
Governance, Management and Disclosure For each Yes' response to lines 2 through 7b below, and for a 'No' response to line Ba, Sb, or lob below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check if Schedule C contains a response to any question in this Part VI
1 a Enter the number of voting members of the governing body at the end of the tax year - - - - 1 a 1 If there are material differences in voting rights among members of the governing body! or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0. Enter the number of voting members included in line 1 a! above, who are independent . - - - lb 1
2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee or key employee' - -- -- - - - -- - -- - - - - - - - -- -- -- -
3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person' . . . . . . .
4 Did the organization make any significant changes to its governing documents sincetheprior Form 99Owasfiled' - - SEE.SCH.O - -- - -- - ------------- Did the organization become aware during the year of a significant diversion of the organ i za ti on ! s 555
6 Did the organization have members or stockholders' - - SEE- SCH.EDULE - .0. - - - 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or other persons other than the governing body?
B Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
aTbegoverningbody' . . . . . . . . . . . . . . . . . . . . . . . . .
Each committee with authority to act on behalf of the governing body' - - -- -- - - -- -- - -- -- -
9 Is there any officer, director or trustee, or key employee listed in Part VII, Section A ; who cannot be reached at the
No
1 Oa Did the organization have local chapters, branches, or affiliates' - - -- -- -- - - - -- - - - -
If 'Yes,' did the orqanization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operationsareconsistentwiththeorgaflization'seXemPtPurPOSeS 2
. . . . . . . . . . . . . . . . . . . . . . .
11 a Flas the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form' . . . . . . . . .
Describe in Schedule C the process, if any! used by the organization to review this Form 990, SEE SCHEDULE 0
12a Did the organization have a written conflict of interest policy? If !fg ! go fo line 73- - - -- - - -- - - -- -
Were officers, directors or trustees! and key employees required to disclose annually interests that could give rise loconflicts' Did the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe in
Schedule Ohow this is done -, - - SEE -SChEDULE. -o 13 Did the organization have a written whistleblower policy' 14 Did the organization have a written document retention and destruction p o l icy -- -- - - -- -
15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? -
a The organ i za ti ons CEO, Executive Director, or top management official. - SEE .SCHEDULE - C---------
Other officers of key employees of the organization . . . . . . . . . . . . . . . . . . . .
It Yes to line 1 5a or 1 Sb, describe the process in schedule 0. (See instructions.)
1 6a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxableentityduringtheyear' . . . . . . . . . . . . . . . . . . . . . . . .
If !Y es ! did the organization follow a written policy or procedure requiring the organization to evaluate its oarticioation in ioint venture arrangements under applicable federal tax law, and taken steps to safeguard the
17 List the states with which a copy of this Form 990 is required to be filed NONE
is Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (501 (c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply.
Own website A nofh er ! s website Upon request
19 Describe in Schedule 0 whether (and if so, bow) the organization makes its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. SEE SCHEDULE 0
20 State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
- SCOTT SCHNAPP 565 CONGRESS STREET 301 ME 04101 (207) 871-1085 -
BAA TESA0IO6L 01123112 Form 990 (2011)
Form 990 (2011) MAINE ASSOCIATION OF NONPROFITS 01-0488538 Page 7
LPart VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response to any question in this Part VII ---------------------ri
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1 a Complete this table for all persons required to be listed- Report compensation tor the calendar year ending with or within the
organization's tax year.
• List alt of the organization's current officers, directors, trustees (whether individuals or organizations). regardless of amount of compensation. Enter •0- in columns (ID), (E), and (F) if no compensation was paid.
• List all of the organization's current key employees, if any. See instructions for definition of 'key em pl oyee. !
• List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1 099.MISC) of more than $100.000 from the organization and any related organizations.
• List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations.
• List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $1 0,000 of reportable compensation from the organization and any reLated organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons.
P1 Check this box if neither the oroanization nor any related oroanization comoensated any current officer, director, or trustee. (C)
Position (A) (B) (Do not check more (hon onc box, (D)
Name and titie Average uniess porson is 00111 an o"icer Heporabie hours a r.d a di e ctorlt rLjstee) corn pen sat ion from
nec week - - -. .. _.. the organization (describe - 0 I Qv-2/iUoo-Misc) hourstor g. a reiated F
oraniza- . .< fionsin
Scheduic 9 0)
(P (1) Repodabie Estimated
comoensalion from amount of other cc i at ed organizations compens a (ion
(W-21i Oaa-M'SC) fro'n the organ izalion and rcia(ed
organ iz a ions
(1) JENNIFER HUTCHINS PRESIDENT
_aKATHRYNDAv;S
(3) CATHY RA}1SDELL TREASURER
(4) JANE RICE1OND SECRETARY
(5) LEONARD COLE DIRECTOR
(6) TOM DAVIS DIRECTOR
(7) BILL FLOYD DIRECTOR
(8) ELLEN GOLDEN DIRECTOR
(9) KIM LIPP DIRECTOR
(10) TOM MCADA±4 DIRECTOR
(11) LISA MILLER DIRECTOR
(12) JIM PIERCE DIRECTOR
flL4ILJfiL GERI1A DIRECTOR
(14) SARAH STANDIFORD
0 0 0.
1 I X 0 0.
1
0.
TEEAOIO7L 07106/'i Form 990 (2011)
01-0488538 8
(A) Name ind titlE
(C)
(do no check more fhn one box, unless person is both or oflice r and a di rectorlf rusfee)
0 { t O
1
CD) (E) (F) Reportable Reportable csfimafed
torn pensation from compensation from amount o other the organizaf'on related oraniz.alions compensation
(W-21 1099-MISC) &V-211 09-MiSC) from the organiafion and reafed
organizations
(15) MEGAN WILLIA'1S DIRECTOR 0.
(16) SCOTT SCUNAPP EXECUTIVE DIR.
(17)
11!) ----------------
2)
2]) _________
12a) . ......................
2) ...
(24)
(25)
ibSub-total .. . .. .. . . . .. .. . . . . . . .92942 0 4,647
Total from continuation sheets to Part VII, Section A - -- - - - - - -0. 0.
dTotaI(addlineslbandlc) - --- -- -- - -- - --92,942. - 0. 4,647
2 Total number ot Individuals (including but not limited to those listed above) who received more than $100!000 of reportable compensation
from the organization Yes Na
3 Did the organizalion list any former officer, director or trustee, key employee, or highest compensated employee -
on li ne 1 a?lfY es, ! completeSChedUleJ1OTSUCh dIVIdual - -- - -- - - --- - -- -- - -- - -X
4 For any individual listed on line 1 a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $1 50000' if Yes! complete Schedule J for
suchlndIviduai - - -- -- -- -- -- -- -- - - - -
5 Did any person listed art line 1 a receive or accrue compensation from any unrelated organization or individual -
b r sprvires rendered to the oroanization? if Yes,! complete Schedule J for such person 5 .1
(A) Name and business address
with or within the orQanlzatlon s tax year.
(B) (C) Description of services Compensation
2 Total number of independent contractors (including but not limited to those listed above) who received more than
$10D,000 in compensation from the organization 0
BAA TEEAOI OSL 0710611 Form 990 (2011)
Form 990 (201 U MAINE ASSOCIATION OF NONPROFITS
(A) (B) (C) (0) Total revenue Related or Unrelated Revenue
exempt business excluded from tax function revenue under sections revenue 5i2. 513. or 5i4
1 a Federated campaigns .. .. . .la bMembersbipdues lb 212,249. C Fundraising events . . . . .10 d Related organizations . . .id _______________
Government grants (contributions) 1 e 7 9 , 084 -
I All other contributions, gifts, grants, and siniilar amounts not induded above . it 415 203. •0 o g Noncash contributions included in Ins Ia-il: $ ________________________
8< bTolal.Addlines ia-if .. .. . . .. . . . Business Code
2a EDUCATION WORKSHOPS 611430 CONFERENCE REVENUE 611430
c O fvuE 611430 dSERVICE REVENUE -611430 e ___________ I All other program service revenue - -
Total. Add lines 2a-2f . . . . . .
3 Investment income (including dividends! interest and other similar amounts) .. . .. .. . .. .. .
4 Income from investment of taxexempt bond proceeds 5 Royalties . . . . . .. . . . . .
U) Reei (H) i'ersonai Ga Gross rents .. ..
Less: rental expenses _______________ _______________ Rental income or (loss) ____________________ ____________________ Net rental income or (loss)
U) Securities (ii) Other 7 a Gross amount trom sales of assets other than inventory _________________ _________________ Less: cost or other basis and sates expenses .. . Gain or (Ioss . .. Net gain Or (loss) .. .. .. . . . . . .
8a Gross income from fundraising events (not including $ __________________ of contributions reported on line i c). SeepartlV,Iinel8 --------- a ____________
b Less: direct expenses -- - -- -- -______________ Net income or (loss) from fundraising events - . -
9 a Gross income from gaming activities. See Part IV, line 19 .. .. . .. a ____________
b Less: direct expenses .. .. .... Net income or (loss) from gaming activities
b a Gross sales of inventory, less returns andallowances ... .. . .. .. a Less: cost of goods sold . . .. Net income or (loss) from sales of inventory . .
M'scetar,eous Revenue Business Code 11 a __________________
b ____________________ C dAllotherrevenue . .. .. .. .
Total.Add lines Ha-lid . .. .. .. . . .. - 12 Total revenue. See instructions.........
06,536. ____________ ____________ ___________ 34,618. 34618. __________ _________ 29,956. 29,966. __________ _________ 17,370. 17,370. ____________ ___________ 10,973. 10, 973. ____________ ___________
92,927. ___________ ___________ __________ 1,401. ____________ ____________ 1,401
AA TELAU1 09L O'IOCIi 1 Form 990 (2011)
Section 507(c) (3) and 507(c) (4) organizations must complete all columns. All other organizations mrtst complete column (A) but are not required to corn
(A) Total expenses
01-0488538 Page 1
fete columns (B), (C), and (0).
thisPartlX . . . . . . . . .
(B) (C) (D) Program service Management and Fundraising
expenses , general expenses , expenses
92,710. 2,225. 2,654
0. 0. 0 246,330. 5,899. 7,042
68,532. 1,219. 1,960 28,116. 500. 804
25.158. 997.
Do not include amounts reported on lines 6b ib, 8b, 9b, and 7Gb of Part V/il.
1 Grants and other assistance to governments and organizations in the United States. See PartIV,line2l . .
2 Grants and other assistance to individuals in the United States. See Part IV, line 22
3 Grants and other assistance to governments. organizations, and individuals outside the United States. See Part IV, lines 15 and 16...
4 Benefitspaidtoorformembers . . 5 Compensation of current officers, directors,
trustees, and key employees Compensation not included above! to disqualified persons (as defined under section 495S(f)( I)) and persons described in section 4958(c)(3)(B)
7 Other salaries and wages .. Pension plan accruals and contributions (include section 401(k) and section 403(h) employer contributions) . . .
9 Other employee benefits 10 Payroll taxes . . 11 Fees for services (non-employees):
a Management . . . bLegal C Accounting ..
Lobbying Prolessional fund raising services. See Part tV, line 17 Investment management fees .
gOther . 12 Advertising and promotion 13 Office expenses 14 JnformaiontechnoPogy . 15 Royalties . . . 16 Occupancy . . l7 Travel . . . 18 Payments of travel or entertainment
expenses for any federal, state, or local pubLic officials .
19 Conferences ! conventions, and meetings. 2Olnterest . . . 21 Payments to affiliates . . .
22 Depreciation. depretion, and amortization 23 Insurance . 24 Other expenses Itemize expenses not
covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule C.)
a GRANT FUNDED EXPENSES
b PRINTING AND PUBLICATIONS
WORKSHOP EXPENSES
MEMBERSHIPS AND SUBSCRIPTIONS
All other expenses. . 25 Total functional expenses- Add lines 1 through 24e. 26 Joint costs- Complete this line only if
the organization reported in column (B) toint costs from a combined educational campaign and fundraising solicitation. Check here if following
BAA
8,175. 7,827. 348. ________________ 3,718. 3,553. 165. ____________ 2,969. 2,860. 109. ____________
33,644. 32,234. 1,410. ____________ 4,897. 4,711. 11. 175.
20,719. 20,583. 90. 46.
13068. 12,489. 579. ______________ 3744. 3,578. , 166. ______________
118,935. 118,935. _________ ____________ 18,089. 18,038. 51. ______________ 9,840. 9,840. ______________ ______________ 9,497. 9,494. 3. ______________
20,558. 19,880. 678. ________ 776,951. 749,368. 14,902. 12,681.
Form 990 (2011)
IEEAO11OL Oi(20fl2
(A) (B) Beginning of year End of year
'I Cash—non-interest-bearing ..... . . ....... . .. .Di, I LL.
2 Savings and temporary cash investments .... . . . .. . .. . . .93, 915. 3 Pledges and grants receivable, net .. . . . . . .. . . . .___________________ 4 Accounts receivable, net . . .. .. . .. . ........... .52,550.
5 Receivables from current and former officers, directors, trustees, key employees --- ---- and highest compensated employees. Complete Part II of Schedule L ... .. . .___________________
6 Receivables from other disqualified persons (as defined under section 4958(Q(1)), - persons described in section 4958(c)(3)(B). and contributing employers and sponsoring organizations o section 501 (c)(9) voluntary employees beneficiary
A organizations (see instructions) . .. .. .. . .. . . .. . .. . ..___________________
s 7 Notesandloansreceivable.net .... .. .. . ....... .. .. .______________ B Inventoriesforsale or use..... ......- - .-....... -- -'''''''' _________________ 9 Prepaid expenses and deferred charges ... .... .. .. .. .. . .. .. 572.
10 a Land, buildings, and equipment: cost or other basis, CompletepartVlofScheduleD ..... .. ..ba 105,400 . - Less: accumulated depreciation. . .. .. . .. .lOb 68,222 40,203.
11 Investments - publicly traded securities .. .. . .........._____________________ 12 Investments - other securities, See Part IV, line Ii .. . .. . .. .. . ._____________________ 13 Investments - program.related. See Part IV, line 1! .. .. . . . . .._____________________ 14 Intangibleassets .. . . .. . . . .. . . . .. . .. . .._____________ 15 Otherassets.SeePartlV,Iinell .... . .. .. .... .. .. . . ._______________
- 16 Total assets. Add lines 1 through 15 (must equal line 34) . . . . . .240, 962. 17 Accounts payable and accrued expenses . . . . .. .. . . ..
47 , 164.
18 Grantspayable ... . ............... . .. . . .. . 19 Deferredrevenue .. .. .. . .. . .. . ........ .
20,704.
20 Tax.exemptbond liabilities .. . .. . .. . ... .. . . .. . .. .______________ 21 Escrow or custodial account liability. Complete Part IV of Schedule 0.... . ..__________________ 22 Payables to current and former officers, directors, trustees, key employees,
highest compensated employees, and disqualified persons. Complete Part II ofScbeduleL . . .. . .. . .. . . .. . . .. . . .
23 Secured mortgages and notes payable to unrelated third parties . . .. . ..____________________ 24 unsecured notes and loans payable to unrelated third parties ......._________________ 25 Other liabilities (including federal income tax, payables to related third parties,
and other liabilities not included on lines 17-24). Complete Part X of Schedule D. ____________________ 26 Total liabilities Add lines 17 through 25 .. . . ... .. . . .67, 8.58
N Organizations that follow SEAS 117, check here and complete Unes
27 through 29 and lines 33 and 34. 27 LJnrestrictednetassets ...... .. .. .. . .......... .
173,094
28 Temporarily restricted net assets . . . .. ............ 29 Permanently restricted net assets .. . . . .. .. . . . .. . . ._________________
Organizations that do not follow SEAS 117, check here and complete
lines 30 through 34. 30 Capital stock or trust principal, or current funds. .. . .. .. .. . . .. ._________________
B 31 Paid'in or capital surplus, or land, building, or equipment fund . .. . .. .. .________________ 32 Retained earnings, endowment, accumulated income, or other funds .. .. .._______________ 33 Total net assets or fund balances . .. . . .. . . .. .. . . . .
173,094
a Tnthl liabiLities and net assets/fund balances . . ........ .240, 952 990(2011)
TEE4O1IiL 07106111
Form99O(2011) MAINE ASSOCIATION OF NONPROFITS 01-0488538 Page 12 I Part XI Reconciliation of Net Assets
Check if Schedule 0 contains a response to any question in this Part XI F_-I
1 Total revenue (must equal Part VIII. column (A). line 12) 2 Totalexpenses(mustequalParttX,column(A),11ne25) . . . . . . . . . . . . . . .
3 Revenue less expenses. Subtract tine 2 from line I . . . . . . . . . . . . . . .
4 Net assets Dr fund balances at beginning of year (must equal Park X. line 33. column (A)) . . .
5 Other changes in net assets or fund balances (explain in Schedule 0) . . . . .
6 Net assets or fund balances at end of year. Combine lines 3. 4, and 5 (must equal Part X. line 33,
Check if Schedule 0 contains a resnonse to any ouestion in this Part XII
1 Accounting method used to prepare the Form 990: JJCash Accrual lather .
If the organization changed its method of accounting from a prior year or checked !Other! explain .- --1
. -{ in Schedule O . 2a Were the organizations financial statements compiLed or revewed by an independent - - - - - - -2a X
Were the organization!s
financial statements audited by an independent accountant? - - - - - - - - - -2b X
If Yes
to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit. review, or compilation of its financial statements and selection of an independent . . . . . . . . . . . 2c X If the organization changed either its oversight process or selection process durinQthe tax yar explain :. in ScheduleD. SEE SCHEDULE 0 - - *
If !Yes!
to line 2a or 2b. check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both: .. -
Separate basis flConsolidated basis Both consolidated and separate basis
3 a As a result of a federal award! was the organization required o undergo an audit or audits as set forth in the Single AuditActandoMBCircularA-133' . . . . . . . . . . . . . . . . . . . . . . . . . . 3 a x If !Yes! did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits 3b - -
BAA Form99O(201])
tEEO112L 07/06/il
0MB Na- 1545.0
(Form 990 or 99O-EZ Public Charity Status and Public Support 2011 Complete if the organization isa section 501 (cX3) organization or a section
4947(aXl) nonexempt charitable trust. Open to Public Department of tho Treasury . - Ins ction Internal Revenue Sconce Attach to rorm 990 or Form 990-EZ. See separate instructions. -
Name ol the orqariization Employer identilication number
MAINE ASSOCIATION OF NONPROFITS 01-0488538 Part I I Reason for Public Charity Status (All organizabons must compJete ths part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through ii, check only one box.) 1 A church, convention of churches or association of churches described in section 1 70(b)(1 )(AXi). 2 A school described in section 170(bXlXAXii). (Attach Schedule E.) 3 A hospilaJ or a cooperative hospital service organization described in section 1 70(b)(lXAXiii). 4 A medical research organization operated in conjunction with a hospital described in section 1 70(bXlXAXiii). Enter the hospitals
name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section
17Q(bXl)(AXiv). (Complete Part II.)
6 A federal, state, or boat government or governmental unit described in section 170(b)(1)(A)(v). 7 x An organization that normally receives a substantial part ot its support from a governmental unit or from the general public described
in section 170(b)(lXAXvi). (Complete Part II.)
8 LA community trust described in section 170(bXlXAXvi). (Complete Part II.)
An organization that normally receives: (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30. 1975. See section S09(aX2). (Complete Part Ill.)
10 An organization organized and operated exclusively to test tor public safety- See section 509(aX4). 11 An organization organized and operated exclusively for the benefit of. to perform the functions of, or carry out the purposes of one or
more publicly supported organizations described in section 509(a)(l) or section 509(a)(2) See section 509(aX3). Check the box that describes the type of supporting organization and complete lines lie through 11 h.
a flType I b JType II c Type Ill — Functionally integrated d fl Type Ill — Other
fl By checking this box. I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in sectjon 509(a)(1) or section 509(a)(2)
If the organization received a written determination from the IRS that is a Type I Type II or Type Ill supporting organization, checktbis box
Since August 17, 2006. has the organization accepted any gift or contribution from any of the following persons?
(i)
A person who directly or indirectly controls, either alone or together with persons described in (ii) and (iii) below ) the governing body of the supported organization'
(ii) A family member of a person described in (i) above' , , , , ,, , , , , ,, ,, ,, (iii) A 35% controlled entity of a person described in (i) or (ii) above' , ,, , , ,, ,, ,, ,, ,,
Provide the following information about the supported organization(s). Name ci supported (ii) EiN (iii) Type n organ!zation (iv) is Ihe (v) Did you natif (vi) is (he
organization (described on lines 1.9 organization in the oranjntion In organizalion in above or iRc section coiunin (i) hsied in caiumn (i) ci column (i) (see iflstructions)) your governin9 your support? organized in the
document? U-S -?
Yes No
11 g (I)
11 g (ii)
11 g (iii)
(vii) Amount of support
BAA Act Notice, see the Instructions for Form 990 or 990-El 2011
TEEAO4OIL 09/28/Il
Schedule A (Form 990 or 990-EZ) 2011 MAINE ASSOCIATION OF NONPROFITS 01-0488538 Page 2 Part U Support Schedule for Organizations Described in Sections 170(b)(1XAXiV) and 170(bX1XAXvi)
(Complete only if you checked the box on Line 5, 7, or B of Part I or it the organization failed to quali under Part Ill. If the organization fails to qualify under the tests listed below, please complete Part IlL)
Calendar year (or fiscal year beginning in)
1 Gifts, grants, contributions, and membership fees received. coo riot include any 'unusual grants. ) .
2 Tax revenues levied for the organizations 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
(a) 2007 F (b) 2008 (c) 2009 (d) 2010 (e) 2011 (0 Total
457.09J..l 611087.1 597901.1 831
______ _________ _________ _________ _________ 1,127,011.
- 2,077,188,
fiscal year (a) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011
7 Amountsfromline4 .. .. . .457091. 611,087. 597,901. 831,584. 706536.
Gross income from interest, dividends, payments received on securities loans, rents. royalties and income from similarsources .. . .. . .3,190. 3,328. 1,297. 572. 1,401. -
9 Net income from unrelated business activities, whether or not the business is regularly carriedon .. .. .. .. .. .___________ ___________ ___________ ___________ ___________ -
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in PartIV.) ........____________ ____________ ____________ ____________ ____________ -
11 Total support. Add lines 7 . through 10 ... . .. .. .... ..... . .. .. -
12 Gross receipts from related activities, etc (see instructions) . . .. . .. . .. . . . . .. .. . . .-
13 First five years. If the Form 990 is for be organization's first, second, third ) fourth. or fifth tax year as a section 501 (cX3)
14 Public support percentage for 2011 (line 6, column (0 divided by line 11, column (0) .. . . . . .. . . .14 64. 63 % 15 Public support percentage from 2010 Schedule A, Part Ii, line 4 . .. .. .. .. .. .. .. .. ....... .15 60.05 %
16a 33-1/3% support test -2011. If the organization did not check the box on line 13. and the line 14 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . .. .. .. . . . .. . ... .. .. ..
b 33-1/3% support test -2010. If the organization did not check a box on line 3 or 1 Ga, and line 15 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization .. . .. . .. .. .. .. .. . . .. .. ..
17a 10%-facts-and-circumstances test -2011. If the organization did not check a box on line 13, 1 Ga, or 1Gb. and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test. check this box and stop here. Explain in Part IV how the organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization ..... ..
10%-facts-and-circumstances test -2010. If the organization did not check a box on line 13, 1 Ga, 1 6b, or 17a, and line iSis 10% or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part IV how the organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization - ---- -
18 Private foundation. If the organization did not check a box on line 13, 1 Ga, 1Gb. 1 7a, or 1 7b, check this box and see instructions - - BAA Schedule A (Form 990 or 990-EL) 2011
(9 Total
463.170.
TEEAO4O2L 05/25/i I
Schedule A (Form 990 or 990-E7) 2011 MAINE ASSOCIATION OF NONPROFITS 01-0488538 Page 3 Part III j Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part L or if the organization failed to qualify under Part II. lithe organization fails to qualify under the tests listed below, please complete Part II.)
Cnrtinn A P"hlir c,,rrnfl.4
Calendar year (or fiscal yr beginning in) 1 Gifts! grants, contributions
and membership fees received (Do not include any 'unusual grants.) ...
2 Gross receipts from admis-sions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organizations tax-exempt purpose ...
3 Gross receipts from aclivities 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 itsbehalf .. ......
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 ..... 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 fortheyear ......
cAddlinesiaand7b ... 8 Public support (Subtract line
Calendar year (or fiscal yr beginning in) • (a) 2007 (b) 2008 (C) ZUU u i U Le, LU I i -
9 Amounts from line 6 .. . ...______________ 1 Oa Gross income from interest,
dividends, payments received on securities loans, rents, royalties and income from similar sources _______________ _______________ _____________ _______________ - Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 __________ _____________ _____________ ___________ - Add lines ba and lOb .... ._________ ________ ____________ __________ _________ -
11 Net i ncorne ironi unrelated business activities not included in line lob, 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 Partly.) ...........________ _________ ______ ________ _________ -
13 Total support. (Add ins 9, icc, II, and 12) _____________________ _______________ _____________________ ___________________ - 14 rirst five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3)
15 Public support percentage for 2011 (line 8, column (fl divided by line 13, column (0) .. . .. . .. .. . . 16 Public support percentage from 2010 Schedule A, Part Ill, line 15 . .. . .. . . .. .. .
17 Investment income percentage for 2011 (line b c, column (f) divided by line 13, column (fl) . .. .. .. . .. .11
18 lnvestmeni income percentage from 2010 schedule A, Part Ill, line 17 . .. .. . .. .. . . .. . .. .18
l9a 33.1)3% support tests —2011. It the organization did not check the box on line 14, and line IS is more than 331/3%, and line 17 is not more than 33.113%, check this box and stop here. The organization qualifies as a publicly supported organization .... 33-1/3% support tests —2010. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33.1 13%, and
li ne iSis not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization... -
20 Private foundation. If the organization did not check a box on line 14, 1 9a, or 19b, check this box and see instructions ...... BAA TCEAO4O2t 05125fl1 Schedule A (Form 990 or 990-EZ) 2011
Hemental Intormation. Complete this part to provide the explanations required by flart II, line Ii, line 17a or 17b; and Part III, line 12. Also comp'ete thLs part for any additional intormalion,
BAA Scheduie A (Form 990 or 990-EZ) 2011
TEEAG4D4L O5I25I I
0MB NO 1545-0047 Political Campaign and Lobbying Activities
For Organizations Exempt From Income Tax Under section 501(c) and section 527 Complete it the organization is described below. Open to Public Department of the Treaswy -
Internal Rever-ue Service - Attach to Form 990 or Form 990-fl. See separate instructions. Inspection
It the organization answered Yes, to Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then • Section 501 (c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C. • Section 501(c) (other than section 501 (c)(3)) organizations: Complete Parts P-A and C below. Do not complete Part I-s. • Section 527 organizations: Complete Part I-A only.
It the organization answered Yes, to Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then • Section 501 (c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part Il-A. Do not complete Part li-B.
• Section 501 (c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part fl-B. Do not complete Part Il-A.
lithe organization answered Yes, to Form 990, Part IV, line S (Proxy Tax) or Form 990-fl, Part V, line 35a (Proxy Tax), then
1-
1 Provide a description of the organizations direct arid indirect political campaign activities in Part IV. 2 Political expenditures . . . . . . . . .. .. . . .. .. . . . . . . .
1 Enter the amount of any excise tax incurred by the organization under section 4955 .. .. .. . . . .. $ U 2 Elnter the amount of any excise tax incurred by organization managers under section 4955 .... . . .. . $ 0
If the organization incurred a section 4955 lax, did it file Form 4720 for this year? . . . . . . . . .Yes No 4aWasacorrectionm .Yes No
If !yes!
describe in Part IV.
Part I-C Complete it the organization is exempt under section 501(c), except section 501 (cX3). 1 Enter the amount directty expended by the filing organization for section 527 exempt function activities . . . $ ______________________
2 Enler the amount of the filing organizations
funds contributed to other organizations for section 527 exempt functionaclivities.. . . .. . . . . . . .. . . . . .. . . . . .. .. ..
3 Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1 120-POL, linel7b. .. . . . .. .. .. .. . .. .. . .. . .. .. .. . . .. . . .. .
4 Did the fiting organization file Form 1120-POL for this year'. . . . . . .. .. . . . . . .. .. ... flYes JNo Enter the names, addresses and employer identification number ([IN) of an section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing o rgan i za ti on ! s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate seoreaated fund or a oolitical action commiltee (PAC. If additional snare is nneded nrnvide infnrmtinn in Pnt iv
a) Name
(1)
(2)
(3)
(4)
(5)
(6)
BAA For Paperwork Reduction Act
(b) ddress
Instructions tor Form 990 or 990-CZ.
(C) EiN (d) Amount paid from fihnq (e) Amount of pohucci oqanizations funds. contribulions received and
if none. cnier-D-. promptiy and directly delivered to a separate poiitici organization.
none, enter •.
Schedule C (Form 990 or 990-EZ) 2011
TEA32O1 L O&i 4/i I
Part Il-A Complete it the organization is exempt under section 501(cXB) and tiled Form 5768 (election under section 501(h)).
A Check • if the tiling organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share ol excess lobbying expenditures).
B Check fl if the filing organization checked box A and limited control' provisions apply. ___________________ ___________________ Limits on Lobbying Expenditures (a) F'hng (b) AffiheIed
(The term expenditures means amounts paid or incurred.) orgariizaIions lolais group toLis
1 a Total lobbying expenditures to influence public opinion (grass roots lobbying) 51. Total lobbying expenditures to influence a legislative body (direct lobbying) . . . . . .2,269. ___________________
cTotallobbyingexpenditures(addlineslaandlb) . . ........... .2,320. 0. dotherexemptpurposeexpenditures . .. .. . .. .. .. . . . . . . . .774,631. ______________
Total exempt purpose expenditures (add lines 1 c and 1 d) .. . . . . . . .776, 951 . 0
Lobbying nontaxable amount. Enter the amount from the following table in both columns. __________________________________ 141,543. ________________ If the amount on line 1 e, column (a) or (b) is: The lobbying nontaxable amount is . Not over $500,000 20% ot the amount online le. Over $500!000 but riot over $1,000,000 $100,000 plus 15% of the excess over $500,000. Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $I,000, 0. Over $1,500,000 but no over $17,000,000 $22500O plus 5% ol the excess over $1,500,000 - Over $17,000,000 $1,000,000 _____________________ ____________________ Grassroots nontaxable amount (enter 25% of line lf) . .. . . .. . .. . .35 386. ___________________ Subtract line ig from line Ia. If zero or less, enter -o. . . . . . . . . .0. 0
i Subtract line if from line ic. If zero or less, enter .0 ......... .0. 0.
If there is an amount other than zero on either line ili or line ii, did the organization file Form 4720 reporting section4giitaxforthisyear'............ . .... .. .. . .. .. . .. . . . . .. . .. .. flies flNo
4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the live
columns below. See the instructions for lines 2a through 2f.)
Calendar year (or fiscal year beginning in)
2a Lobbying non-taxable amount .. .. ..
Lobbying ceiling amount (150% of line
c Total
Grassroots nontaxabLe amount
Grassroots ceiling amount (150% of line 2d, column (e)).. .
I Grassroots lobbying expenditures ... ..
BAA
(a)2008 (b)2009 (c)2010 (d)2011
136087. 125946. 153,816. 141,54
616. 1,934. 669. 2,32
____________ _________________ ________________ 35, 3
Schedule C
(e) Total
557.392.
079.
or
TEEA32O2L 05/i4/ii
990 or 990-EZ1 2011
For each Yes' response to fines Ta through Ii below, provide in Part IV a detailed description of the lobbying activity.
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
aVolunteers' .. . . . . . . . . . . . . .. .. .. . . . . .
Paid staff or management (include compensation in expenses reported on lines 1° through 1 cMediaadvertisements' ... . .. .. . . .. . . . .. . . . . . .
Mailings to members, legislators, or the public' . . . . . . . . . . ...... PUbliCatLons, or published or broadcast statements 7 . .. . . . . . . .. . Grants to other organizations for lobbying p urposes
Direct contact with legislators, their staffs, government officials, or a legislative body' . . . Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means' .
i Otheractivities' . . . . .. .. . . . . . . .. . . .
j lotal.AddlineslcthrougblL 2 a Did the activities in line 1 cause he organization to be not described in section 501 (c)(3) ' . .
If ' Yes,' enter the amount of any tax incurred under section 4912 .. . . . . . . . o If 'Yes.' enter the amount of any tax incurred by organization managers under section 4912 . d If the liling organization incurred a section 4912 tax, did it file Form 4720 for this year' . . .
Part III'A. Complete if the organization is exempt under section 501(cX4), section
1 Were substantially all (90% or more) dues received nondeductible by members' . . .. 2 Did the organization make only in-house lobbying expenditures of $2,000 or less' . .. .. 3 Did the oroanization aoree to carry over lobbying and nolitical nxnnnditijrpc from th nrinr vp,
1 and 2, are answered No answered Yes.
Yes No Amount
H" or
Yes
2 3
l(c)(5), or section )R (b) Part Ill-A, line 3, is
1 Dues, assessments and similar amounts from members ... . . .. .. . . . .. . .
2 Section 162(e) nondeductible lobbying and political expenditures (do not include amounts ol political expenses for which the section 527(9 tax was paid).
aCurrentyear... . bcarryoverirornlastyear . .. . . . . .. . ... . . . . . .. . . . . . cTotat. .. . . . . .. .. . .. .. .. . . . . . . . . .. . . . . .
3 Aggregate amount reported in section 6033(e)(l )(A) notices of nondeductible section l62(e) dues
4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure nextyear' . . .. .. . .. .. .. .. . . . . . . . .. . . . ..
5 Taxable amount of lobbying and political expenditures (see instructions) I' I ' IV 1 OU1J1JCIIICIILOI IIIII_JIIIIOLIIJII
Complete this part to provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; Part Il-A; and Part Il-B, tine 1. Also, complete this part for any additional information.
BAA Schedule C (Form 990 or 990-EL) 2011 TEEA32OSL 0611111]
Schedule C (Eorm9900r 99O-EZ) 2011 MAINE ASSOCIATION OF NONPROFITS 01-0488538 Page 4
I Part IV I Supplemental Information (continued)
Schedule C (Form 990 or 990-EZ)
TEEAS2O4L 051141]]
SCHEDULE D (Form 990)
Department of the Treasury Internal Revenue Serice
Supplemental Financial Statements Complete if the organization answered 'Yes, to Form 990,
Part IV, lines 6,7.8,9,10, ha, ii b, lie, lid, lie, ill, i2a, or i2b.
2011 ento Public'
MAINE ASSOCIATION OF NONPROFITS
Total number at end of year. . .. Aggregate contributions to (during year) . Aggregate grants from (during year) .. . Aggregate value at end of year .. .. .. .
or I Iv,
or 0468538
5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control' . . . .. flYes flNo
6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor! or for any other purpose conferring impermissible private benefit 2 .... . . .. .. . .. .. .. .. . . .Yes No
Part It I Conservation Easements. Complete if the organization answered Yes' to Form 990, Part IV, line 7.
1 Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area
Protection of natural habitat Preservation of a certified historic structure
Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the
Last day of the tax year. - Held at the End of the Tax Year
a Total number of conservation easements ... . .. .. . . . . . .. . .. . . .2a
Total acreage restricted by conservation easements . . .. . . . . .. .. . .2b
Number of conservation easements on a certified historic structure included in (a) . .. .. .2c
Number of conservation easements included in (c) acquired alter 8/17/06! and not on a historic structure listed in the National Register . .. .. . .. . .. . . . .. . .. . .. .2d __________________________________
3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the (ax year _________________
4 Number of states where property subject to conservation easement is located
S Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations. and enforcement of the conservation easements it holds' . . . . . . . . .. .. . . . .. .. flYes fl No
6 Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year m' s _______________ Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)O) and section 170(h)(4)(BX1i)' . .. .. .. . . .. .. .. . .. .. .. .. . .. .. . flYes J No
9 In Part XIV ! describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the (ext of the footnote to the organization's financial statements that describes the organization's accounting for
t, Historical Treasures, or 0 if the to Form 990, Part IV, m a.
1 a If the organization elected, as permitted under SEAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education! or research in furtherance of public service, provide, in Part XIV, the text of the footnote to ifs financial statements that describes these items.
If the organization elected, as permitted under SEAS 116 (ASO 958). to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (I) RevenuesincludedinFormg9O,PartVllI,Iinel . .. .. . . .. . .. . . .. . . . ._______________ (ii) AssetsincludedinForm99o,PartX ................................_______________
2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SEAS 116 (ASC 958) relating to these items:
aRevenuesincludedinForm99O, PadVlll,Iinel . . . .. . . . . . . . . . .. . . .________________ bAssetsincludedinForm99o,PartX ..... . . .. .. . . .. . .. . .. . ...-$
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. TEEA33BI L 05125/1 Schedule D (Form 990) 2011
Schedule D (Form 990) 2011 MAINE ASSOCIATION OF NONFROFITS 01-0488538 Page 2 Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3 Using the organizations
acquisition, accession and other records! check any of the following that are a significant use of its collection items (check all that apply):
a Public exhibition d Loan or exchange programs Scholarly research e Other Preservation for fulure generations
4 Provide a description of the organizations
collections and explain how they further the organizalion!s
exempt purpose in Part XIV.
S During the year did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the
organizations collection' . . fl Yes fl No
Part IV Escrow and Custodial Arranciements. Complete if the ornanization answered 'Yes to Form 990. Part IV. an amount on Form 990. Part X, lire
1 a Is the organization an agent, trustee, custodian. or other intermediary for contributions or other assets not includedonrorm99o,PartX' ............................ flYes JNo If
!Yes! explain the arrangement in Part XIV and complete the following table:
Amount cseginningbalance .............. ..........lc dAdditionsduringtbeyear .......................ld eDistributionsduringtheyear.......................... le i Endingbalance ......................... .if
2a Did the organization include an amount on Form 990. Part X, line 21' ............... Yes No It 'Yes' exolain the arranoement In Part XIV.
1 a Reginning of year balance _________________ _________________ _________________ _________ Contributions ........___________________ ___________________ ___________________ __________ Net investment earnings, gains, andlosses ......... Grants or scholarships .. .. ._________________ _________________ _________________ _________ Other expenditures for facilities and programs . .. ._________________ _________________ _________________ _________ Administrative expenses .. ._________________ _________________ _________ End of year balance ....._________________ _________________ _________________ _________
2 Provide the estimated percentage of the current year end balance (line 1 g, column (a)) held as: a Board designated or quasi-endowment •
Permanent endowment Temporarily restricted endowment - The percentages in lines 2a, 2b. and 2c should equal 100%.
Sa Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i) unrelated organizations ......................... (ii) related organizations .............................. If 'Yes' to Sa(ii), are the related organizations listed as required on Schedule A' ........
4 Describe in Part XIV the intended uses of the oroanization's endowment funds.
Description of property (a) Cost or
iaLand .. . . . .. .. bBuildings . .. .. .. .. .
Leasehold improvements . .. . dEquipment .. .. .. ... .
I 105.400.
BAA
Yes No 3a(i) 3a(ii)
3b I
(ci) Book value
, -- Schedule D (Form 990) 2011
TEEASSO2L Oi/i/i2
MAINE ASSOCIATION OF NCNPRCFITS
(a) Description of security or category (I,) Book value (c) Method of (incJuding name of security) ___________________ Cost or endofye (1) Financial derivatives ___________________ ___________________________ (2) CLosely-held equity interests _____________________ (3) Other ___________________ ___________________________ (A) _________________ _________________________ (B) ___________________ ___________________________ (C) _________________ ________________________ (D) _________________ ________________________ (E) - _______________ ______________________ (F) _____________________ ______________________________ (G) ________________ ______________________ (H) - __________________
Total. (Column lu must euuI Form 990 Pad X, column (B) line 12.) - -- - -
(a) Description of investment type () Book value
3
line
Total. (Column (b) must equal Form 990. Part X column (B) li,w 25.) . . '1 I 2 FIN 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organizations financial statements that reports the organ i za t ion ! s liability for uncertain (ax positions under FIN 48 (ASC 740). BAA TEEA2O3L OII2/i2 Schedule 0 (Form 990) 2W'
1 Total revenue (Form 990. Part VIII. column (A), line 12) 800 2 Totalexpenses(FormggO,PartCX,column(A),Iirie25)... .. .. . .. . .. . .. . . . .. . . .776 3 Excessor(deficit)fortheyear. Subtractline2from line 1 . . . . . . .. . .. . .. .. .. ...23 4 Netunrealizedgains(losses)oninvestments .............. . . . .. . .. .. . .__________ 5 Donatedservicesanduseoffacilities . . . . . .. .. .. . .. . . . . .. .. . .. .__________ 6 Irivestmentexpenses . . . .. .. . . . . . . .. .. .. . . .. . . . . ._________ 7 Priorperiodadjustments ..... .. .. .. .. . .. . . . .. .. .. .. .. . . . ._________ 8 Qther(DescribeinParlxlV) ....... . .. .. .. .. . . . . . .. . . . . .. ._________ 9 TotaladIustments(net).Addlines4through8 .. . . .. .. . . . . . . . . .. . ..__________
10 Excess or (deficit) for the year per audited financial statements. Combine lines 3 and 9 23 Part XV Reconciliation of Revenue per Audited Financial Statements With Revenue per Return __________
1 Total revenue, gains, and other support per audited financial statements .. . . . . .. . . . . .1 825 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .. .. .. . . . ... . .2a
bDonatedservicesanduseoffacilities . .. .. .. . .. .. . .. . .2b 24,555. cRecoveriesofprioryeargrants ...... . .. . .. .. . .. . .. .2c
dQther(DescribeinPartXlV.) . .. .. .. . .. . . . . . . . .2d
eAddlines2athrough2d .... . . .. .. .. . .. . .. . . . .. .. . . . . .. . .2e 24
3 Subtractline2etromlinel .. .. .. .. . .. . .. . . . . . . . .. . . .3 800 4 Amounts included on Form 990, Part VIII, kne 12. but not on line 1:
a Investment expenses not included on Form 990, Part VtIL. line 7b. .. . . .4a
bother(DescribeinPartXlV.) . . .. .. .. .. .. . . . .. . .4b -
cAddlines4aand4b . . .. .. . .. . . .. .. . . .. . . .. .. .. . . .. .. .4C ________
5 Total revenue. Add Lines 3 and 4c. (Th/s must equal Form 990. Part L line 72) 5 800
Part XIII I Reconciliation of Expenses per Audited Financial Statements With Expenses per Return 1 Total expenses and losses per audited financial statements . . .. .. . . .. . . . . .. . . .
1 801
2 Amounts included on line 1 but not on Form 990. Part LX, line 25: aDonatedservicesanduseoffacilities .. .. .. . .. . . . . . .2a 24,555 -
bPrioryearadjustments..... .. . . .. .. . .. . .. .2 b
cetberlosses . . . . . . . . . .. .. . . . .. . .2C
dother(DescribeinPartXlV.) .. . . . .. . . . . . .. . . .2d ________________
eAddlines2athrough2d . .. .. . .. . .. .. . . . . . . . .. . .. .. .2e 2
3 Subtraclline2efromlinel . . .. . . . .. . . .. .. . . . .. .3 77E
4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b . .. .. . .4a ___________________
bother(DescribeinPartXlV.) ..... .. . . .. .. . . .. . .. .4 b
cAddlines4aand4b ................. . .. .. . .. .. . . .. .. .40 ______
Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part!, line 78.) 5 77E
Part XIV Supplemental Information Complete this part to provide the descriptions required for Part II, lines 3, 5. and 9; Part Ill lines 1 a and 4; Part IV, lines 'band 2b; Part V, line 4: Part X. line 2; Part Xl. line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b Also complete this part to provide any additional information.
864.
864.
555.
BAA TE:A33041. 05125r, I Schedule D (Form 990) 2011
ScheduleD (Form 990)2011 MAINE ASSOCIATION OF NONPROFITS O10486538 PageS Part XIV Supplemental Information (continued)
ThEASSO5L US(25r I Schedule 0 (Form 990) 2011
SCHEDULE 0 (Form 990 or990-EZ)
Supplemental Information to Form 990 or 990-EZ 0MB No. 1545.0047
2011 Deperment of the Treasury Internal Revenue Service
Name of the osuani~aIion
Complete to provide information for responses to specific questions on Form 990 or 990-fl or to provide any additional information.
- Attach to Form 990 or 990-fl. Open to Public
Inspection number
COALITION/GROUP SERVICES - MANP PROVIDES ITS MEMBERS WITH ACCESS TO A FULL RANGE OF
- - INSURANCE BENEFIT OPTIONS2 AS WELL AS CC S TO THE SERVICES OF THE NONPROFIT RISK
MANAGEMENT CENTER AND UNEMPLOYMENT SERVICES TRUST.
CHANGE MADE TO THE BY-LAWS SO THAT MEMBERS SHALL HAVE NO VOTING RIGHTS.
NONPROFIT ORGANIZATIONS WHICH ARE REGISTERED IN MAINE AND WHICH ARE OR WOULD BE
ELIGIBLE TO BE TAX EXEMPT UNDER 501(C) (4) OR SUCESSOR PROVISIONS OF THE INTERNAL
REVENUE CODE ARE ELIGIBLE FOR MEMBERSHIP IN THE ORGANIZATION SUBJECT TO ANY
ADDITIONAL STANDARDS WHICH MAY BE SET BY THE BOARD OF DIRECTORS. NONPROFIT
ORGANIZATIONS WILL BE DUES PAYING MEMBERS.
FORM 990, PART VI, LINE IIB - FORM 990 REVIEW PROCESS
990 Is REVIEWED BY THE CFD, THE BOARD TREASURER, THE EXECUTIVE DIRECTOR AND THE
EXECUTIVE/FINANCE COMMITTEE, WHICH RECOMMENDS APPROVAL TO THE FULL BOARD CF
DIRECTORS. BOARD REVIEWS AND APPROVES BEFORE SUBMISSION.
FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS
BOARD MEMBERS ARE REQUIRED TO REPORT ANY POTENTIAL CONFLICT OF INTEREST ISSUES -
ADDITIONALLY, SUCH MATTERS MAY COME TO LIGHT IN THE COURSE OF THE BOARD' S ACTIVE
ROLE IN THE OVERSIGHT AND PLANNING OF THE ORGANIZATION'S ACTIVITIES. IF ANY ISSUES
BELATED TO CONFLICT OF INTEREST ARISE, IT IS DISCUSSED BY THE ENTIRE BOARD OF
DIRECTORS. NO SUCH ISSUES AROSE IN 2011.
FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS FOR CEO, EXEC. DIR., OR TOP MGT
AN INDEPENDENT SALARY ANALYSIS WAS COMMISSIONED BY THE BOARD OF DIRECTORS IN 2006
REGARDING A SALARY SCALE RANGE FOR THE EXECUTIVE DIRECTOR. THIS ANALYSIS INCLUDED A
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-U. TEEA4BOIL 07/14/I I Schedule 0 (Form 990 or 990-EL) 2011
2
number
- - LO!!k2204 ? , 1EJ LOJE Q V1 !!ftOY NO_QE f9c !cc REVIEW OF COMPARABLE DATA FROM MAINE AND REGIONALLY.
FORM 990, PART VI, LINE 19- OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE
ALL DOCUMENTS ARE AVAILABLE FOR REVIEW AT MANPS OFFICES DURING REGULAR BUSINESS
HOURS. IN ADDITION, MUCH OF THE SAME DATA IS AVAILABLE IN MANPS ANNUAL REPORT,
WHICH IS AVAILABLE ON OUR WEBSITE AND IN HARD COPY.
FORM 990, PART XII, LINE 2- CHANGE OF OVERSIGHT OR SELECTION PROCESS
THE PROCESS DID NOT CHANGE DURING THE YEAR. -
BAA Schedule 0 (Form 990 or 990-EZ) 2011
TEEM9O2L 07/141]]