2013-11-13T15:15:55-08:00 2013-06-30 Grant Thornton LLP One California Street Suite 2300 San Francisco CA 94111 990 2012-07-01 951641426 BRAILLE INSTITUTE OF AMERICA INC BRAI 3236631111 741 N VERMONT AVENUE LOS ANGELES CA 90029 Reza Rahman 2013-11-13 true Joseph S De Trane P00329386 4159863900 X 2012 2016-02-24 21:20:13Z Leslie E Stocker 741 N Vermont Ave Los Angeles CA 90029 136016202 false false X www.brailleinstitute.org X 1961 CA See Attached Statement 19 19 333 3441 0 13363136 17089809 0 2258638 13371918 4434082 4043949 20055856 34505676 0 0 17987646 16300076 131197 102000 2774820 9409361 9117975 27528204 25520051 -7472348 8985625 147682556 151381458 14258736 10987819 133423820 140393639 See Attached Statement false false 15272066 See Attached Statement Supplemental Information Page 1, Part III - Line 4a 3687378 See Attached Statement Supplemental Information Page 1, Part III - Line 4b 1109541 See Attached Statement Supplemental Information Page 2, Part III - Line 4c 20068985 true 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34505676 30482112 4519859 442202 4962061 25520051 25520051 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S $0 Changes in Split - Interest $442202 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Changes in Pension Liability $2946255 Part X Part X : FIN48 Footnote TaxesThe Institute was organized pursuant to the General Nonprofit Corporation Law of the State of California. The Institute has been recognized by the Internal Revenue Service as an organization that is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Institute has also been recognized by the California Franchise Tax Board as an organization that is exempt from California franchise and income taxes and certain general county real and personal property taxes under Section 23701d of the California Revenue and Taxation Code. However, the Institute is subject to income taxes on any net income that is derived from a trade or business, regularly carried on, and not in furtherance of the purposes for which it was granted exemption. Since the Institute had no obligation for unrelated business income tax for the year ended June 30, 2013, no provisions for federal or state income taxes are required.Tax positions taken related to the Institute's tax exempt status, unrelated business activities taxable income and deductibility of expenses and other miscellaneous tax positions have been reviewed, and management is of the opinion that material positions taken by the Institute would more likely than not be sustained by examination. Accordingly, the Institute has not recorded an income tax liability for uncertain tax benefits as of June 30, 2013 and no material change is anticipated for the 12 months following June 30, 2013. As of June 30, 2013, the Institute's tax years ending June 30, 2009 through June 30, 2013 remain subject to examination. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. These are net assets resulting from contributions and other inflows of assets whose use by the Institute is limited by donor-imposed stipulations. All permanently restricted net assets are available for endowment. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized The organization did not publicize its racially nondiscriminatory policy "during the period of solicitation for students...or during the registration period" because the organization does not have periods of solicitation or registration. However, in the spirit of public disclosure, its policy is periodically published in newspapers of general circulation serving Santa Barbara, San Diego, Los Angeles, Orange and Riverside Counties. Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency Our financial assistance comprises an appropriation from the State of California which reimburses Braille Institute for a portion of the operating expenses of the Library Services. This appropriation has been awarded annually. Cent.Amer.and Caribbean 0 0 Investments - 15153463 15153463 15153463 1 false false true true false false X X X X X true Kerstendirect D. Mail Consult false 1015978 102000 913978 1015978 102000 913978 WI WV WA VA UT TN SC RI PA OR OK OH ND NC NY NM NJ NH MO MS MN MI MA MD ME LA KY KS IL HI GA FL DC CT CO CA AR AZ AK AL Part I, Line 2b - Fundraiser Additional Information The Institute entered into separate agreements with Kerstendirect, LTD to cover professional fundraising services and professional fundraising expenses, such as printing, paper, envelopes and postage. Amounts calculated on Schedule G can be supported by the agreements and the expenses paid to Kerstendirect, LTD X X X X false false false false false false false false false false Sally Jameson 179056 536 16969 8460 205021 Rezaur Rahman 170297 469 12224 23442 206432 Peter A Mindnich 199504 804 14196 3000 217504 Leslie E Stocker 294074 1377 23145 17120 335716 David Burkhardt 174960 1346 12076 6088 194470 Anthony Taketa 160447 877 11500 24243 197067 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases Changes in Split - Interest = -$442202 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases Changes in Pension Liablity = $2946255 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The Institute makes the annual Audited Financial Statements available to the public by posting the published document on its website, www.brailleinstitute.org. The completed final Form 990 is available for public inspection through the Braille Institute, Guidestar and Foundation Directory websites. Additionally, the Institute's governing documents, including but not limited to, the annual Audited Financial Statements and the Conflict of Interest Policy are available by written request and free of charge. If ever an inspection at an office of the Institute ensues, all such documents will be promptly provided upon request within a reasonable time.Form 990, Part VI, Line 1a.- Composition of the Executive Committee The organization does maintain an Executive Committee consisting of the Board Chair, the past Board chair, Committee chairs and additional directors selected by the Board. All members of the Executive Committee are members of the Board of Directors. The Committee has all the powers of the Board except the power to fill Board vacancies and amend the bylaws.Form 990, Schedule J, Part III - Supplemental InformationCertain employees are covered by a defined benefit plan but no additions to future accruals have been made since the plan was frozen to future benefit accruals effective January 1, 2008.Form 990, Part VII, Section A, Line 1-Part Year Directors and OfficersOfficer and director titles reflected with "Part Year (Pt Yr)" indicate that the individual held the position part of the tax year, and some are no longer holding the position at the end of the tax year. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees According to the Institute's bylaws, "The Executive Compensation Committee shall review the performance and compensation of all officers and make recommendations to the Board regarding the compensation of said officers." In compliance with these bylaws,the Executive Compensation Committee meets annually to review the performance and compensation of not only the President but other top management officials. The Committee met in December of 2012 to determine the compensation for the top management officials of the Institute. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts All of the Institute's board members and officers, i.e. the governing body, are required annually to sign the Braille Institute of America, Inc.'s Conflict of Interest Policy. The policy states that these individuals "should avoid placing themselves in positions in which their personal interests are, or may be, in conflict with the interests of Braille Institute," and continues on to provide certain guidelines on which to consider actual or potential conflict situations. The policy requires members and officers to disclose, to the best of their knowledge, any of these interests. "In the event of an actual conflict of interest, the Board shall investigate the material facts and the affected director's or officer's interest in the transaction or activity. * * * * After the Board's investigation is concluded, the Board shall vote on whether to authorize or approve of the conflict of interest, excluding the vote of the interested director. If a Board vote is not reasonably practicable, a committee of three (3) directors appointed by the Board or Executive Committee may conduct the investigation and report to the Board at the Board's next meeting whereupon the Board will vote on the conflict of interest, excluding the vote of the interested director." The individual signing the policy is taking responsibility to adhere to the Conflict of Interest Policy, which includes notifying the Chairman of the Board if he/she becomes aware of any actual or potential conflict situation. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process The Audit Committee reviews and approves the Corporation's Form 990 prior to its filing each year with the Internal Revenue Service. More specifically, staff prepares a final copy of the Form 990 which is reviewed by an external accounting firm before it is finalized for review by the Audit Committee. The Audit Committee then meets to review and discuss the Form 990. The Audit Committee then approves the Form 990 before it is filed with the IRS. The Audit Committee consists of voting members of the governing body. Additionally, Management and all Board Members of the Institute are provided the Form 990 prior to its filing with the IRS. Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The Institute is a non-stock, nonprofit corporation with members, no shareholders. Client Note 1 - Braille Institute of America, Inc.Employer I.D.# 95-1641426Attachment to (Form Number 990 Part III - Line 1) for Tax year 2012What is the Organization's primary exempt purpose?Braille Institute of America, Inc. was founded in 1919 in Los Angeles, California and is now one of the largest and most comprehensive blind services organizations in the country. The Institute's mission is to eliminate barriers to a fulfilling life caused by blindness and severe sight loss. In addition to operating a nationally recognized library serving the blind and physically disabled, we offer braille publishing and recording services, child development services, youth independence-building programs, low vision rehabilitation services, adult educational classes, and we are a leader in the promotion of braille literacy throughout the United States. From July 1, 2012 - June 30, 2013, Braille Institute assisted 94,352 people of all ages. Services are available through the Sight Center in Los Angeles; regional centers in Anaheim, Rancho Mirage, San Diego and Santa Barbara; and through 330 community outreach programs throughout Southern California. A nonprofit organization, Braille Institute is operated and funded almost entirely through private donations. To achieve our mission, we provide free programs and services that help children and adults who are blind or visually impaired to gain adaptive living skills and build self-confidence so that they may live independent and satisfying lives. Part III - Line 4a:A. Through Braille Institute's Educational Services: 2,499 blind and visually impaired adults were enrolled in center-based classes, receiving instruction in independent living skills, orientation and mobility, home management and cooking, creative arts and access technology; 5,090 blind and visually impaired adults were enrolled in Community Outreach classes that took place in 279 locations throughout Southern California and received instruction in basic skills for people with sight loss; 530 Youth (ages 6-18) and 262 Young Adults (ages 19-30) built daily living and career readiness skills through guided instruction to meet individual performance goals.B. Braille Institute's Child Development Services for blind and visually impaired infants and young children ages 0-5 provided in-home early interventions and preschool assistance to 372 families. C. The Braille Challenge, a national braille literacy program of Braille Institute that tests children's braille-reading skills through a rigorous competition, served 1,072 children and youth between the ages of 6-18.D. Braille Institute provided 4,485 free low vision consultations at our five Regional Centers, through our Mobile Solutions program which utilizes specially outfitted vehicles, and through appointments in the field.E. We educated the public at large about sight loss and Braille Institute's capabilities to help through 200 speaking engagements and 38 group tours for 559 people. We also provided 19 film and television consultations. Part III - Line 4b:Braille Institute's national award-winning Library Services provide brailled and audio books by mail, offering patrons access to more than 93,669 titles. It is the largest single service Braille Institute offers. In 2012/2013 our Library Services served 29,823 registered readers who are blind, visually impaired or physically disabled. As one of the largest National Library Service (NLS) chartered libraries in the country, we have 1.2 Million braille and audio books available and circulated 991,059 library materials last year. Braille Institute's comprehensive Library Services are available through the main library in the Los Angeles Sight Center, branch libraries in each of our Regional Centers (Anaheim, Rancho Mirage, San Diego and Santa Barbara), and 1,477 deposit libraries located in community centers, convalescent hospitals and public libraries throughout Southern California.Part III - Line 4c:Braille Institute's Braille Publishing Department produced 1,176,355 brailled pages. There were 2,492 subscriptions to our braille publications for blind and visually impaired individuals. The children's publication programs include "Special Collection" and "Partners in Literacy."