POLLY KLAAS FOUNDATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- POLLY KLAAS FOUNDATION (EIN 68-0314615)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-12
- IRS object ID
- 201440439349301939
- Schema version
- 2012v2.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-12T17:34:51-08:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Goranson and Associates Inc | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 446 Beaver Street | AddressLine1 |
| City | Santa Rosa | City |
| State | CA | State |
| ZIP Code | 95404 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680314615 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Polly Klaas Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | POLL | NameControl |
| Phone | 7077691334 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Post Office Box 800 | AddressLine1 |
| City | Petaluma | City |
| State | CA | State |
| ZIP Code | 94953 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Raine Howe | Name |
| Title | Executive Dir. | Title |
| Date Signed | 2014-02-12 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Susan E Goranson | Name |
| PTIN | P00049464 | PTIN |
| Phone | 7075421256 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Raine Howe | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 312 Western Avenue | AddressLine1 |
| City | Petaluma | City |
| State | CA | State |
| ZIP Code | 94952 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2562011 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.pollyklaas.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1993 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | The Polly Klaas Foundation is a national nonprofit founded in 1993 following the abduction and murder of Polly Klaas. The Foundation is committed to the recovery of missing children and the promotion of child abduction prevention programs. It offers a 24/7 hot line 365 days a year, comprehensive child find services with professional caseworkers and prevention/education tools including Child Safety Kits and Internet Safety Kits. It has a growing number of Rapid Response Team e-volunteers across the Nation who actively participate in our efforts to help bring home missing children. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 7 | TotalNbrEmployees |
| Total Nbr Volunteers | 11 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 697517 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 631010 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -311533 | InvestmentIncomePriorYear |
| Investment Income Current Year | -232012 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 385984 | TotalRevenuePriorYear |
| Total Revenue Current Year | 398998 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 349859 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 332339 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 92989 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 288148 | OtherExpensePriorYear |
| Other Expenses Current Year | 379519 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 638007 | TotalExpensesPriorYear |
| Total Expenses Current Year | 711858 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -252023 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -312860 | RevenuesLessExpensesCY |
| Total Assets BOY | 4329482 | TotalAssetsBOY |
| Total Assets EOY | 4236288 | TotalAssetsEOY |
| Total Liabilities BOY | 56250 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 43611 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4273232 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4192677 | NetAssetsOrFundBalancesEOY |
| Mission Description | The Polly Klaas Foundation is a national nonprofit founded in 1993 following the abduction and murder of Polly Klaas. The Foundation is committed to the recovery of missing children and the promotion of child abduction prevention programs. It offers a 24/7 hot line 365 days a year, comprehensive child find services with professional caseworkers and prevention/education tools including Child Safety Kits and Internet Safety Kits. It has a growing number of Rapid Response Team e-volunteers across the Nation who actively participate in our efforts to help bring home missing children. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 225919 | Expense |
| Description | Response Department Casework ServicesThe Polly Klaas Foundation has assisted over 8,000 families and hundreds of Law Enforcement Agencies in their search for missing and abducted children. Since inception we have seen an overwhelming majority of those children return home safely. The Response Department provides a variety of services for each type of missing child case, all of which are geared toward the recovery and safe return of the child.*24 Hour Hot line - Staff and volunteers work with families and Law Enforcement Agencies 24 hours a day, 7 days a week.*National Flyer Distribution - Case-specific flyer distribution anywhere in the nation, within a matter of hours. Decisions about flyer distributions are made as a team effort between the Foundation, the parent and the lead agency in the investigation.*Local and/or National Media Exposure - Further exposure for a case is achieved by producing and distributing press releases and by doing live or taped radio, television or print interviews. We have assisted families by either working on their behalf with the media or by coaching them through the process.*Intake And Transmission Of Leads And Tips To The Lead Agency - public leads are immediately forwarded to the investigating agency. We have strict policies regarding confidentiality and rely solely on the investigating agency to determine the necessity of follow-up on any lead.*International Web site Exposure - It has been proven that pictures help in the recovery of missing children. With www.pollyklaas.org receiving over a half a million hits per month, missing child cases gain a remarkable amount of exposure.*Nationwide Resources - The Foundation has excellent working relationships with other child find agencies, social service agencies and many Law Enforcement professionals across the nation. In addition, we are members of AMECO (Association of Missing & Exploited Children Organizations).*Family Support And Assistance - Our role in missing child cases involves advising families about what to expect and what steps they need to be taking, providing emotional support, maintaining on-going contact in long term cases, and helping to retain a positive working relationship with Law Enforcement, the media and the community. The Foundation can also assists families after their children return home by providing counseling referrals and extended case management as necessary.Rapid Response Team EVolunteersBefore the Internet, we were very limited by time and geography. It was not possible to execute an effective nationwide missing child poster volunteer distribution program. In the Spring of 2005, we conducted a survey. A large number of survey respondents told us they wanted to volunteer to distribute missing child posters. In April 2006, we launched the Rapid Response Team eVolunteers, a volunteer program that takes advantage of the Internet.The RRT is managed completely online. Once a person becomes a member of the Rapid Response Team they are welcomed and provided with all kinds of tools including a volunteer guide. When the Response Department Director decides that a missing child's poster needs distribution, they will go to our online member messaging system. Each volunteer receives an email requesting that a child's poster be distributed; Included in the email is a link to the poster's location on our web site's Master List of Missing Children.The volunteer receives the e-mail with a link to a poster which they can make as many copies as desired. Posters are then distributed within their local community. When a child is found, the caseworker sends an e-mail to the eVolunteers requesting that no more of that child's poster be distributed. The child's information is removed from web site's Master List of Missing Children. Since inception over 4,000 individuals have become members of The Rapid Response Team. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 122393 | Expense |
| Description | Prevention/Education - Child Safety KitsThe Child Safety Kit is our flagship publication and the principal vehicle for mission fulfillment in the areas of Education and Abduction Prevention. The Kit includes 24 pages of positive, encouraging guidance for parents on how to teach their children to stay safe "without scaring your child or yourself."The empowering message of the Child Safety Kit was initiated in 1994 and is unique to the Polly Klaas Foundation. Since then it has continued to evolve into one of the most sought after publications in the field of Child Safety Education. By communicating a hopeful message to parents, our Child Safety Kit unblocks the paralyzing fear of stranger abduction, and models ways for parents to teach their children how not to go missing or, if children do get lost or separated, how to ask for help.Throughout its history, the Foundation has insisted on telling the truth, providing all of the facts about missing children and empowering parents rather than frightening them. Our Child Safety Kit gives parents, educators and Law Enforcement professional's powerful teaching tools that strongly supports family involvement and communication. In the last quarter of 2004 we decided to offer the Kit to our online members.The online order form and free consumer goods lists catapulted the Polly Klaas Foundation into the consciousness of tens of thousands of parents throughout the United States and indeed had an impact throughout the world (about 5% of our online members reside outside the United States). Parents, Law Enforcement professionals, schools and churches across the nation have ordered over 223,000 kits from January 2006 through December 2010. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 93891 | Expense |
| Description | The Foundation has established a national reputation as one of the preeminent child find organizations, dedicating its resources to the safety of all childreneverywhere. We have worked with thousands of families to help them find their children and with law enforcement professionals, educators and researchers to develop prevention strategies, educational programs and other resources that empower parents and whole communities to protect children from harm. We have also distinguished ourselves among local, state and national policy makers for our leadership on child safety legislation.Highlights of our services include:*Public Affairs - Joining with State and Federal policy makers to promote child safety legislation. In a nationwide effort facilitated by the Polly Klaas Foundation, all 50 states now have Amber Alert laws in place. To date, over 400 children have been recovered with Amber Alerts. *Casework - Parents whose children are missing call our 24/7 hot line or email the Response Department of the Foundation. Since 1993 we have provided comprehensive casework services and have helped over 7500 families bring their children home again. *Prevention/Education - Thousands of parents throughout the world are teaching their children how to stay safe with abduction prevention materials developed by the Foundation including our free Child Safety Kit and Internet Safety Kit.*Information and News - Every month tens of thousands of people receive safety information and missing child news through the Foundation's monthly eNews.*Rapid Response Team eVolunteers - Moms, dads, family members and neighbors throughout the nation who sign up as RRT eVolunteers participate in our efforts to find missing children by receiving official emails with links to missing child posters. They download the posters, print them on their personal computers, and then distribute them within their local communities.*Master List of Missing Children - neighbor's teachers and health care professionals use the Polly Klaas Foundation web site to search our master file photos and call in information if there are suspicious circumstances. Many missing children have been found this way*Fax Blasts - Restaurants and many other businesses throughout the country receive fax blasts with posters of missing children. Our national presence and reputation for distinguished service has generated a roster of thousands of online members which grows geometrically every day. Our Foundation is one of most sought after by those needing services to find missing children, and information abduction prevention child safety. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 442203 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 13 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 7 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Raine Howe | NamePerson |
| Telephone Number | 7077691334 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 312 Western Avenue | AddressLine1 |
| City | Petaluma | City |
| State | CA | State |
| ZIP Code | 94952 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | FormerFormer |
|---|---|---|---|---|---|---|---|---|
| Bob De Leo | ||||||||
| Executive Dir. | 40.00 | 0.00 | 95265 | 0 | 0 | |||
| Christine Brennan | ||||||||
| Director | 2.00 | 0.00 | 0 | 0 | 0 | X | ||
| Eve Nichol | ||||||||
| Director | 2.00 | 0.00 | 0 | 0 | 0 | X | ||
| Jarred Jones | ||||||||
| Director | 2.00 | 0.00 | 0 | 0 | 0 | X | ||
| William Linder | ||||||||
| Director | 2.00 | 0.00 | 0 | 0 | 0 | X | ||
| Dan Fish | ||||||||
| Director | 2.00 | 0.00 | 0 | 0 | 0 | X | ||
| Harry Hollingshead | ||||||||
| Vice President | 2.00 | 0.00 | 0 | 0 | 0 | X | ||
| Marge Ford | ||||||||
| Secretary | 2.00 | 0.00 | 0 | 0 | 0 | X | ||
| Gary Judd | ||||||||
| President | 2.00 | 0.00 | 0 | 0 | 0 | X | ||
| Stephanie Mango | ||||||||
| Treasurer | 2.00 | 0.00 | 0 | 0 | 0 | X | ||
| Raine Howe | ||||||||
| Executive Dir. | 40.00 | 0.00 | 25962 | 0 | 0 | X | ||
| Robert DeLeo | ||||||||
| Executive Director | 40.00 | 0.00 | 0 | 0 | 0 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 121227 | TotalReportableCompFromOrg |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vehicle Donation Processing Center | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 626 So Primrose Avenue | AddressLine1 |
| City | Monrovia | City |
| State | CA | State |
| ZIP Code | 91016 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | Prof. fundraiser | DescriptionOfServices |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 631010 | AllOtherContributions |
| Noncash Contributions | 600560 | NoncashContributions |
| Total Contributions | 631010 | TotalContributions |
| Total Program Service Revenue | 0 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 76699 | TotalRevenueColumn |
| Exclusion | $76,699 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1253742 | Securities |
| Other | 600560 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1146067 | Securities |
| Other | 1016946 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 107675 | Securities |
| Other | -416386 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -308711 | TotalRevenueColumn |
| Related Or Exempt Function Income | -308711 | RelatedOrExemptFunctionIncome |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 398998 | TotalRevenueColumn |
| Related Or Exempt Function Income | -308711 | RelatedOrExemptFunctionIncome |
| Exclusion | $76,699 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79808 | Total |
| Program Services | 55865 | ProgramServices |
| Management And General | 15962 | ManagementAndGeneral |
| Fundraising | 7981 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 202964 | Total |
| Program Services | 150671 | ProgramServices |
| Management And General | 25962 | ManagementAndGeneral |
| Fundraising | 26331 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26885 | Total |
| Program Services | 19637 | ProgramServices |
| Management And General | 3986 | ManagementAndGeneral |
| Fundraising | 3262 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22682 | Total |
| Program Services | 16567 | ProgramServices |
| Management And General | 3363 | ManagementAndGeneral |
| Fundraising | 2752 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16108 | Total |
| Management And General | 16108 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18899 | Total |
| Management And General | 18899 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 126631 | Total |
| Program Services | 63466 | ProgramServices |
| Management And General | 31305 | ManagementAndGeneral |
| Fundraising | 31860 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18160 | Total |
| Program Services | 8373 | ProgramServices |
| Management And General | 8294 | ManagementAndGeneral |
| Fundraising | 1493 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 299 | Total |
| Management And General | 299 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Other operating expense | 9855 | 7093 | 2334 | 428 |
| Postage and Shipping | 10725 | 10694 | 31 | |
| Bank/investment fees | 20276 | 20276 | ||
| Common costs | 121038 | 88529 | 18790 | 13719 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37528 | Total |
| Program Services | 21308 | ProgramServices |
| Management And General | 11057 | ManagementAndGeneral |
| Fundraising | 5163 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 711858 | Total |
| Program Services | 442203 | ProgramServices |
| Management And General | 176666 | ManagementAndGeneral |
| Fundraising | 92989 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 712915 | BOY |
| EOY | 841221 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42856 | BOY |
| EOY | 32193 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28350 | BOY |
| EOY | 21404 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9480 | BOY |
| EOY | 6371 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 95465 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 93200 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 2265 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3535881 | BOY |
| EOY | 3332834 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4329482 | BOY |
| EOY | 4236288 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56250 | BOY |
| EOY | 43611 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56250 | BOY |
| EOY | 43611 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4273232 | BOY |
| EOY | 4192677 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4273232 | BOY |
| EOY | 4192677 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4329482 | BOY |
| EOY | 4236288 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -312860 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 232305 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1447299 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1139449 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1104293 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 697517 | CurrentTaxYearMinus1Year |
| Current Tax Year | 214624 | CurrentTaxYear |
| Total | 4603182 | Total |
Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1447299 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1139449 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1104293 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 697517 | CurrentTaxYearMinus1Year |
| Current Tax Year | 214624 | CurrentTaxYear |
| Total | 4603182 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 0 | AmountsSubstContributorsTotal |
| Public Support Total170 | 4603182 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 92554 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 76199 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 74009 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 109723 | CurrentTaxYearMinus1Year |
| Current Tax Year | 76699 | CurrentTaxYear |
| Total | 429184 | Total |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 5032366 | TotalSupport |
| Public Support Pertcentage170 | 0.91470 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.93570 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed4955 Tax | false | Form4720Filed4955Tax |
| Correction Made | false | CorrectionMade |
| Form4720 Filed | false | Form4720Filed |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 1878 | CurrentYearMinus3 |
| Current Year Minus2 | 1462 | CurrentYearMinus2 |
| Current Year Minus1 | 1911 | CurrentYearMinus1 |
| Current Year | 1407 | CurrentYear |
| Total | 6658 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $9,987 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 9392 | CurrentYearMinus3 |
| Current Year Minus2 | 7311 | CurrentYearMinus2 |
| Current Year Minus1 | 9554 | CurrentYearMinus1 |
| Current Year | 7033 | CurrentYear |
| Total | 33290 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 470 | CurrentYearMinus3 |
| Current Year Minus2 | 366 | CurrentYearMinus2 |
| Current Year Minus1 | 478 | CurrentYearMinus1 |
| Current Year | 352 | CurrentYear |
| Total | 1666 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $2,499 | GrassrootsCeilingAmount |
Grassroots Lobbying Expenditures GrassrootsLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 9392 | CurrentYearMinus3 |
| Current Year Minus2 | 7311 | CurrentYearMinus2 |
| Current Year Minus1 | 9554 | CurrentYearMinus1 |
| Current Year | 7033 | CurrentYear |
| Total | 33290 | Total |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 95465 | OtherCostOrOtherBasis |
| Depreciation | 93200 | Depreciation |
| Book Value | 2265 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2265 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 631303 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 232305 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 232305 | RevenueNotRptdF990 |
| Revenue Subtotal | 398998 | RevenueSubtotal |
| Total Revenue Per Form990 | 398998 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 711858 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 711858 | ExpensesSubtotal |
| Total Expenses Per Form990 | 711858 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part X | Identifier |
| Return Reference | Part X : FIN48 Footnote | ReturnReference |
| Explanation | The Foundation is exempt from Federal and State Income taxes under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Board Code Section 23701(d). Therefore, no provision for income taxes has been made in the accompanying financial statements. In addition, the Internal Revenue Service has determined the Foundation is not a private foundation within the meaning of Section 509(a) of the Internal Revenue Code.Management of the Foundation considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to the Foundations status as a not-for-profit entity. Management believes the Foundation met the requirements to maintain its tax-exempt status and has not income subject to unrelated business income tax; therefore no provision for income taxes has been provided in these financial statements. The Foundations tax returns for the past three years are subject to examination by tax authorities, and may change upon examination. The Foundations evaluation on June 30, 2013 revealed no tax positions that would have a material impact on the financial statements. The Foundation does not believe that any reasonably possible changes will occur within the next twelve months that will have a material impact on the financial statements.The Foundation is also required to file exempt information returns in Oregon and Washington states. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehicles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Determining Revenues | gross sales | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Determining Revenues | fair mkt value | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Upon request |
| Form 990, Part VI, Line 15b | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | It shall be the policy of the Polly Klaas Foundation's Board of Directors to determine, approve and review the compensation of key staff.A. This process will be conducted when any of the following conditions occur:At hiring; when the employee is provided an adjustment in their salary; Annually when the budget is presented to the Board of Directors for review and approval.B. The Board will be provided with tools to make this determination as follows: The Annual Northern California Nonprofit Compensation and Benefits Report; The Polly Klaas Foundation Wage and Salary Schedule.The Board of Directors shall take action on this item at the annual meeting by a resolution which shallbe filed in the corporate record. |
| Form 990, Part VI, Line 12c | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | The Board of Directors and the Audit Committee will review this Policy annually. |
| Form 990, Part VI, Line 11b | Form 990, Part VI, Line 11b: Form 990 Review Process | Presented to audit committee who reviews and then to the board. |
| Client Note 1 - FORM 990, PART 1, LINE 8C NET GAIN OR LOSS FROM SALE OF ASSETS OTHER THAN INVENTORYSCHEDULE A, PART II - COMPENSATION OF INDEPENDENT CONTRACTOR FOR PROFESSIONAL SERVICESThe Polly Klaas Foundation (PKF) has contracted with an independent contractor to operate an automobile donation program on its behalf as one of PKF's programs to generate funds necessary to carry on its charitable activities. During the past year, PKF had net receipts of $232,353 from this program.The automobile program is offered as a method by which individuals, who may otherwise not be willing or able to assist PKF through a direct cash donation, can provide much needed support to PKF by contributing their used vehicles. This property is resold by PKF (through an independent contractor as PKF's agent) and the cash proceeds, net of expenses, are directly used by PKF for PKF's charitable programs. PKF has determined that operating this program internally would divert the specialized personnel and support staff of the organization away from the at-risk children and families' who are the prime beneficiaries of PKF's charitable programs. PKF also realizes that it does not have the resources or operating capacity to conduct this program on its own, therefore this program is operated by a contractor for charitable purposes on PKF's behalf.The expenses that are associated with the program are fundamentally different from those incurred by a "traditional" direct mail or similar fundraising campaign. This is primarily because of the high costs associated with advertising for donations of property through more expensive mass media such as radio and television advertisements, not to mention the additional costs associated with used vehicles, such as towing, detailing, and selling the donated property. These costs differ from programs in which the charity receives its donations in a readily usable form such as cash.The internal revenue service has not issued specific guidelines regarding how a charity is to report the revenue and expenses associated with a program like an automobile donation program. PKF has attempted to work within the general reporting instructions for the Form 990 to complete this return. Following is a brief description of the manner in which the revenue and expenses are reported.PKF has reported the value of these non-cash contributions on Form 990 Part VIII on line 1(g) and included the amount in costs on line 7(b) of Form 990 as the exact amount received by the independent contractor for the resale of the property.Because the property is sold by PKF (through the contractor) after it is donated, PKF has reported at line 7(a), the gain or loss from the sale of the donated property. Line 7(b) includes the basis of the property equal to the resale amount, plus all expenses related to the acquisition, and processing a sale of the property. The inclusion of these expenses here results in a "reporting loss" at line 7(d), even though the organization receives an actual net cash increase from the program, which substantially benefits the organization to further PKF's charitable programs.Thus, all expenses associated with the automobile donation program are reflected at Form 990, line 7(c). This amount includes all expenses of the automobile program incurred by the independent professional contractor on behalf of PKF as determined by the contract it has with PKF. In an effort to provide notice regarding all of the expenses associated with the program, the professional contractor's individual expenses for the 2012-2013 fiscal year were as follows:Cost of sales $ 179,060 Professional contractor's fee 122,729 Advertisement 114,597 ----------Total expenses $ 416,386 ========== |
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