GuideStar USA Inc: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- GuideStar USA Inc (EIN 54-1774039)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-13
- IRS object ID
- 201341339349303654
- Schema version
- 2012v2.1
- 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 | 2013-05-13T14:38:50-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521392008 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELMAN ROSENBERG & FREEDMAN | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4550 MONTGOMERY AVE SUITE 650N | AddressLine1 |
| City | BETHESDA | City |
| State | MD | State |
| ZIP Code | 208142930 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 541774039 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GuideStar USA Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GUID | NameControl |
| Phone | 7579411413 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4801 Courthouse Street No 220 | AddressLine1 |
| City | Williamsburg | City |
| State | VA | State |
| ZIP Code | 23188 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | James H Lum | Name |
| Title | Chief Financial Officer | Title |
| Phone | 7579411413 | Phone |
| Date Signed | 2013-05-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3019519090 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Jacob Harold | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4801 Courthouse Street No 220 | AddressLine1 |
| City | Williamsburg | City |
| State | VA | State |
| ZIP Code | 23188 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 10698025 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.GuideStar.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1995 | YearFormation |
| State Legal Domicile | DE | StateLegalDomicile |
| Activity Or Mission Description | See Part III, Line 1. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 79 | TotalNbrEmployees |
| Total Nbr Volunteers | 16 | TotalNbrVolunteers |
| Total Gross UBI | 117400 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -759 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3014604 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2449938 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8001964 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8192569 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3749 | InvestmentIncomePriorYear |
| Investment Income Current Year | 224 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 53148 | OtherRevenuePriorYear |
| Other Revenue Current Year | 54742 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 11073465 | TotalRevenuePriorYear |
| Total Revenue Current Year | 10697473 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6551836 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6149145 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 454819 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5324664 | OtherExpensePriorYear |
| Other Expenses Current Year | 4658624 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 11876500 | TotalExpensesPriorYear |
| Total Expenses Current Year | 10807769 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -803035 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -110296 | RevenuesLessExpensesCY |
| Total Assets BOY | 4019922 | TotalAssetsBOY |
| Total Assets EOY | 3710943 | TotalAssetsEOY |
| Total Liabilities BOY | 4192366 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3993683 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -172444 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -282740 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | GuideStar USA, Inc.'s mission is to revolutionize philanthropy and nonprofit practice by providing information that advances transparency, enables users to make better decisions, and encourages charitable giving. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 5548533 | Expense |
| Revenue | 7589395 | Revenue |
| Description | Enabling better decisions. Through its free website, data services and software products, GuideStar helps individuals and organizations make better, more confident decisions, ultimately increasing the impact of all exempt organizations. In 2012, 313,904 digitized records of nonprofit organizations were added to the GuideStar database, increasing the total number to more than 3.8 million digitized records. The vast majority (98%) of GuideStar users take advantage of GuideStar data and tools at no charge, thanks to generous support from foundations and corporations. Professionals and those with special data needs use GuideStar products in order to increase their effectiveness and efficiency. As GuideStar continues to invest in understanding the needs of its current and future users, new services are developed to meet changing market demands. In 2012 a new in-depth financial comparative product, Financial SCAN, was launched. It is a valuable tool for anyone who needs to understand, analyze, or communicate a nonprofit's financial story. This product was the result of a joint collaboration between GuideStar and The Nonprofit Finance Fund (NFF), and combines GuideStar nonprofit data with NFF expert analysis. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2942760 | Expense |
| Description | Advancing transparency. GuideStar believes that the more people know about the philanthropic sector, the more effectively and efficiently it will operate and the more support it will receive. GuideStar creates value by using advanced information technology to make more information about nonprofits available to the public, donors, foundations, nonprofits, government agencies and service providers. In 2012, GuideStar enabled users of www.guidestar.org to obtain some level of information on more than 2 million tax-exempt organizations registered with the IRS, including 6.9 million 990 images. GuideStar also increased the reach of GuideStar Exchange, a platform for nonprofits to share information, including how a donor can help. In 2012, there were 23,533 nonprofits with the GuideStar Exchange seal, reflecting that they met the GuideStar transparency standards. A total of 77,423 nonprofits had reports posted that were less than 18 months old. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 843953 | Expense |
| Revenue | 603174 | Revenue |
| Description | Encouraging charitable giving. The philanthropic sector relies on public interest in philanthropy and public trust in nonprofit organizations to encourage charitable giving. GuideStar builds public trust through its on-line distribution of data on the exempt and legal status, financial data, and compensation practices of nonprofits, and through information provided by nonprofit managers. Philanthropedia, a division of GuideStar, rates verified, financially responsible charities according to how much great work they're doing. As a result, more than 2,500 experts have provided reviews on 3,500 nonprofits across 28 nonprofit cause areas. The addition of these new data encourages people to give to and volunteer with high impact organizations in their areas of personal passion. GuideStar supports community foundations in their fundraising efforts through its DonorEdge platform. In 2012 there were 16 community foundation members using this service, raising more than $360,000 in contributions and an additional $5.9 million in contributions during giving events that use DonorEdge data, for total contributions of $6.3 million. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 9335246 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 44 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 79 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | AL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AK | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AZ | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AR | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CO | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CT | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | HI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | IL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | KS | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | KY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | LA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | ME | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MO | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MS | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NH | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NJ | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NM | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OH | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OK | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | RI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | SC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | TN | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | UT | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | VA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WV | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WI | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Dorothy Bailey | NamePerson |
| Telephone Number | 7579411413 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4801 Courthouse StSte 220 | AddressLine1 |
| City | Williamsburg | City |
| State | VA | State |
| ZIP Code | 23188 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Feather Houstoun | ||||||||
| Chairman | 2.00 | X | X | 0 | 0 | 0 | ||
| Clara Miller | ||||||||
| Vice-Chair | 2.00 | X | X | 0 | 0 | 0 | ||
| Charles Best | ||||||||
| Secretary | 2.00 | X | X | 0 | 0 | 0 | ||
| Tom Tinsley | ||||||||
| Treasurer | 2.00 | X | X | 0 | 0 | 0 | ||
| Sophie Bromberg | ||||||||
| Member | 1.00 | X | 0 | 0 | 0 | |||
| Alix Guerrir | ||||||||
| Member | 1.00 | X | 0 | 0 | 0 | |||
| Mari Karaishi | ||||||||
| Member | 1.00 | X | 0 | 0 | 0 | |||
| Katherine Rosqueta | ||||||||
| Member | 1.00 | X | 0 | 0 | 0 | |||
| William F Meehan III | ||||||||
| Member | 1.00 | X | 0 | 0 | 0 | |||
| Patrick L Spain | ||||||||
| Member | 1.00 | X | 0 | 0 | 0 | |||
| Jacob Harold | ||||||||
| President/CEO (beginning 10/12) | 40.00 | X | 57473 | 0 | 2887 | |||
| James H Lum | ||||||||
| Chief Financial Officer | 40.00 | X | 174123 | 0 | 20975 | |||
| Robert G Ottenhoff | ||||||||
| President/CEO (through 06/12) | 40.00 | X | 279847 | 0 | 12234 | |||
| James A Dobrzeniecki | ||||||||
| Vice Pres. Technology | 40.00 | 161370 | 0 | 20560 | X | |||
| Paul Lee Glenn | ||||||||
| Senior Vice Pres. | 40.00 | 236453 | 0 | 24980 | X | |||
| Debra G Snider | ||||||||
| Vice Pres. Operations | 40.00 | 123139 | 0 | 14938 | X | |||
| Charles E McLean | ||||||||
| Vice Pres. Research | 40.00 | 109035 | 0 | 15762 | X | |||
| Elenor B Righter | ||||||||
| Director, Business Development | 40.00 | 110146 | 0 | 12591 | X | |||
| Braswell Brandt | ||||||||
| Senior Director, Technology Strategy | 40.00 | 108187 | 0 | 13876 | X | |||
| Andrew C Crookston | ||||||||
| Senior Program Manager | 40.00 | 101743 | 0 | 17775 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1461516 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 156578 | TotalOtherCompensation |
| Number Individuals GT100 K | 12 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| DataStream Content Solutions | |||||
| SDS 12-3084 PO Box 86 | Minneapolis | MN | 554863084 | Data Digitization | 924999 |
| Peak 10 Data Center Solutions | |||||
| PO Box 534409 | Atlanta | GA | 303534409 | Web Hosting Services | 253559 |
| CSC Leasing Company | |||||
| 6806 Paragon Place Ste 170 | Richmond | VA | 23230 | IT Equipment Leasing | 251041 |
| Hope Consulting | |||||
| 930 Montgomery Street Ste 300 | San Francisco | CA | 94133 | Donor Research | 224518 |
| Spencer Stuart | |||||
| PO Box 98991 | Chicago | IL | 60693 | National Executive Recruitment | 127503 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 6 | NumberOfContractorsGT100K |
| Membership Dues | 1136400 | MembershipDues |
| All Other Contributions | 1313538 | AllOtherContributions |
| Total Contributions | 2449938 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Nonprofit Data Service | 519190 | 7410995 | 7410995 | |
| Donor Edge Revenue | 900099 | 603174 | 603174 | |
| Advertising | 541800 | 117400 | 117400 | |
| Membership Dues | 900099 | 61000 | 61000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8192569 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 776 | TotalRevenueColumn |
| Exclusion | $776 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 54742 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 54742 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 54742 | TotalRevenueColumn |
| Exclusion | $54,742 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 552 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -552 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -552 | TotalRevenueColumn |
| Exclusion | -$552 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10697473 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8075169 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 117400 | UnrelatedBusinessRevenue |
| Exclusion | $54,966 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 990903 | Total |
| Program Services | 691160 | ProgramServices |
| Management And General | 194010 | ManagementAndGeneral |
| Fundraising | 105733 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4217933 | Total |
| Program Services | 3676903 | ProgramServices |
| Management And General | 377597 | ManagementAndGeneral |
| Fundraising | 163433 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 123158 | Total |
| Program Services | 112046 | ProgramServices |
| Management And General | 8994 | ManagementAndGeneral |
| Fundraising | 2118 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 424529 | Total |
| Program Services | 371105 | ProgramServices |
| Management And General | 39243 | ManagementAndGeneral |
| Fundraising | 14181 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 392622 | Total |
| Program Services | 329481 | ProgramServices |
| Management And General | 42386 | ManagementAndGeneral |
| Fundraising | 20755 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92316 | Total |
| Program Services | 54896 | ProgramServices |
| Management And General | 26685 | ManagementAndGeneral |
| Fundraising | 10735 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51689 | Total |
| Program Services | 43568 | ProgramServices |
| Management And General | 5719 | ManagementAndGeneral |
| Fundraising | 2402 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 741816 | Total |
| Program Services | 566141 | ProgramServices |
| Management And General | 118903 | ManagementAndGeneral |
| Fundraising | 56772 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 354510 | Total |
| Program Services | 349838 | ProgramServices |
| Management And General | 1555 | ManagementAndGeneral |
| Fundraising | 3117 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 305534 | Total |
| Program Services | 230985 | ProgramServices |
| Management And General | 42519 | ManagementAndGeneral |
| Fundraising | 32030 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1827897 | Total |
| Program Services | 1816848 | ProgramServices |
| Management And General | 7787 | ManagementAndGeneral |
| Fundraising | 3262 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 457006 | Total |
| Program Services | 383238 | ProgramServices |
| Management And General | 65571 | ManagementAndGeneral |
| Fundraising | 8197 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 108603 | Total |
| Program Services | 75932 | ProgramServices |
| Management And General | 25132 | ManagementAndGeneral |
| Fundraising | 7539 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36486 | Total |
| Program Services | 30895 | ProgramServices |
| Management And General | 3998 | ManagementAndGeneral |
| Fundraising | 1593 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 617310 | Total |
| Program Services | 537282 | ProgramServices |
| Management And General | 57226 | ManagementAndGeneral |
| Fundraising | 22802 | Fundraising |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Bad debt expense | 58750 | 58750 | ||
| Personal property taxes | 3863 | 3334 | 379 | 150 |
| Contract costs | 2844 | 2844 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10807769 | Total |
| Program Services | 9335246 | ProgramServices |
| Management And General | 1017704 | ManagementAndGeneral |
| Fundraising | 454819 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1410071 | BOY |
| EOY | 1629544 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 592500 | BOY |
| EOY | 275000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 527606 | BOY |
| EOY | 640642 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 45594 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3655563 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2743037 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1297871 | BOY |
| EOY | 912526 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20555 | BOY |
| EOY | 13889 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 171319 | BOY |
| EOY | 193748 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4019922 | BOY |
| EOY | 3710943 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 421719 | BOY |
| EOY | 514129 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1408858 | BOY |
| EOY | 1371713 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2100000 | BOY |
| EOY | 1850000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 261789 | BOY |
| EOY | 257841 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4192366 | BOY |
| EOY | 3993683 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1048675 | BOY |
| EOY | -668240 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 876231 | BOY |
| EOY | 385500 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -172444 | BOY |
| EOY | -282740 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4019922 | BOY |
| EOY | 3710943 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -110296 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | 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 | 3065990 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3262136 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2196495 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3014604 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2449938 | CurrentTaxYear |
| Total | 13989163 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3065990 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3262136 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2196495 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3014604 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2449938 | CurrentTaxYear |
| Total | 13989163 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 6456925 | AmountsSubstContributorsTotal |
| Public Support Total170 | 7532238 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 49801 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 19393 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 57612 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 56897 | CurrentTaxYearMinus1Year |
| Current Tax Year | 55518 | CurrentTaxYear |
| Total | 239221 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 14228384 | TotalSupport |
| Gross Receipts From Admissions Etc | 36291924 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.52940 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.48940 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 30147 | OtherCostOrOtherBasis |
| Depreciation | 25247 | Depreciation |
| Book Value | 4900 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2496343 | OtherCostOrOtherBasis |
| Depreciation | 2197958 | Depreciation |
| Book Value | 298385 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1129073 | OtherCostOrOtherBasis |
| Depreciation | 519832 | Depreciation |
| Book Value | 609241 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 912526 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Security Deposit | 47024 |
| Deferred Compensation | 146724 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 193748 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Deferred Compensation | $146,724 |
| Deferred Rent | $111,117 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 257841 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 10698025 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 552 | OtherRevenues |
| Revenue Not Rptd F990 | 552 | RevenueNotRptdF990 |
| Revenue Subtotal | 10697473 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 10697473 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 10808321 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 552 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 552 | ExpensesNotRptdF990 |
| Expenses Subtotal | 10807769 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 10807769 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Uncertain Tax Positions Under FIN 48: | Part X, Line 2: | In June 2006, the Financial Accounting Standards Board (FASB) released FASB ASC 740-10, Income Taxes, that provides guidance for reporting uncertainty in income taxes. For the years ended December 31, 2012 and 2011, the Organization has documented its consideration of FASB ASC 740-10 and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements. The Federal Form 990, Return of Organization Exempt from Income Tax, is subject to examination by the Internal Revenue Service, generally for three years after it is filed. |
| Part XI, Line 2d - Other Adjustments: | LOSS ON DISPOSAL OF ASSETS SHOWN AS EXPENSE ON FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 7C. | |
| Part XII, Line 2d - Other Adjustments: | LOSS ON DISPOSAL OF ASSETS SHOWN AS EXPENSE ON FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 7C. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 1 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 1 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| James H Lum | ||||||||||||||
| Chief Financial Officer | 180000 | 0 | 0 | 0 | -5877 | 0 | 8100 | 0 | 12875 | 0 | 195098 | 0 | 0 | 0 |
| Robert G Ottenhoff | ||||||||||||||
| President/CEO (through 06/12) | 137500 | 0 | 0 | 0 | 142347 | 0 | 8937 | 0 | 3297 | 0 | 292081 | 0 | 0 | 0 |
| James A Dobrzeniecki | ||||||||||||||
| Vice Pres. Technology | 163400 | 0 | 0 | 0 | -2030 | 0 | 8987 | 0 | 11573 | 0 | 181930 | 0 | 0 | 0 |
| Paul Lee Glenn | ||||||||||||||
| Senior Vice Pres. | 201060 | 0 | 21923 | 0 | 13470 | 0 | 10556 | 0 | 14424 | 0 | 261433 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part I, Line 1a | New CEO was provided corporate housing totaling $15,362. | |
| Part I, Line 4a | Robert G. Ottenhoff received a severance payment of $125,000 in 2012. | |
| Part I, Line 5 | GuideStar's Senior Vice President oversees and manages the sales and marketing of products and services. He has a bonus opportunity that is paid based on the percent of the sales goal attained. GuideStar's business development team receives monthly commission pay based on actual receipts for new and renewal product sales. | |
| Part III | Schedule J Part II(B)(iii) ** The Negative compensation amounts are due to employee elections to certain pre tax deductions. This amount is needed to tie back to the box 5 amount on the W-2. | Supplemental Information |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section B, line 11 | The Form 990 information was assimilated by the Finance Department with assistance from GuideStar Senior Staff. The information was then sent to the outside tax professionals at Gelman, Rosenberg & Freedman who completed and reviewed the return. The completed return was then reviewed by GuideStar Senior Staff and after their review and modifications, if any, it was reviewed by the GuideStar Audit Committee. After taking into account any comments/recommendations of the GuideStar Audit Committee, the Form 990 was finalized and sent electronically to the full Board prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | Per the GuideStar employee handbook, all employees are under a "continuing obligation to disclose any actual or potential conflict of interest as soon as it is known or reasonably known." They must complete a "Conflict of Interest Disclosure Statement" and update it annually. Board members complete a "Conflict of Interest Disclosure Statement" annually. Where an actual or potential conflict exists between the interests of GuideStar and an interested party with respect to a specific proposed action or transaction, GuideStar will refrain from the proposed action or transaction until it has been approved by the disinterested members of the board of directors using the following procedures: 1. An interested party who has an actual or potential conflict of interest with respect to a proposed action or transaction will not participate in any way in, or be present during, the deliberations and decision making with respect to the action or transaction. The interested party may, upon request, be available to answer questions or provide material factual information about the proposed action or transaction. 2. The disinterested members of the board of directors may approve the proposed action or transaction if it is in the best interests of the corporation. The board will consider whether the terms of the proposed transaction are fair and reasonable to the organization. 3. The disinterested members of the board of directors will approve the action or transaction by vote of a majority of directors in attendance at a meeting at which a quorum is present. An interested party may be counted for purposes of determining whether a quorum is present but will not be counted for purposes of determining what constitutes a majority vote of directors in attendance. 4. The minutes of the meeting will reflect that the conflict disclosure was made, the vote taken, and, where applicable, the abstention from voting and participation by the interested party. |
| Form 990, Part VI, Section B, line 15 | GUIDESTAR'S COMPENSATION POLICIES OVERSIGHT GuideStar's President and CEO compensation policies are established by the GuideStar Board of Directors Executive Committee and approved by the full GuideStar Board of Directors. For 2012, the Executive Committee consisted of the following people: - Feather Houstoun , Board Chair - Clara Miller, Board Vice-Chair - Tom Tinsley, Board Treasurer - Charles Best, Board Secretary Responsibilities of the Executive Committee regarding policies and procedures pertaining to the compensation of the President and CEO: 1. Review and approve organizational goals and objectives 2. Review his or her performance in light of those goals and objectives 3. Review parameters for total compensation 4. Annually review compensation policies and procedures and make recommendations for adjustments 5. Review and approve any employment agreement 6. Review and approve any severance 7. Oversee plans for management development and succession 8. Retain and terminate, in its sole discretion, any compensation consultant COMPENSATION PHILOSOPHY GuideStar's activities are guided by a Mission Statement and Strategic Plan last updated by the Board of Directors in December 2007. The allocation of GuideStar's financial and human resources and its compensation plans are designed to help achieve progress in meeting GuideStar's mission. The board recognizes that achieving GuideStar's mission requires attracting, retaining and rewarding skilled executives and personnel within appropriate guidelines established by the IRS and good nonprofit governance practices. The board wishes to establish incentives that are competitive in the market place and balanced between short and long-term performance designed to motivate and emphasize performance based compensation. SUMMARY OF PROCESS USED TO DETERMINE COMPENSATION PRACTICES IRS Guidelines: 1. Total compensation for GuideStar's senior executives must meet the standards under the IRS "intermediate sanctions" regulations. 2. The IRS intermediate sanctions regulations apply to "disqualified persons" at 501(c)(3) public charities and 501(c)(4) social welfare organizations. GuideStar is a 501(c)(3) organization. A disqualified person is someone who is in a position to exercise substantial influence with respect to the organization's affairs. Disqualified persons include chief executives, chief operating officers and other key employees, board members, close relatives of officers and board members, and others who are in a position to influence the organization. 3. Compensation, for purposes of intermediate sanctions, includes all remuneration (base pay, incentives and bonuses, deferred compensation, and benefits). Thus, total compensation compared to the market is the appropriate comparison for intermediate sanctions purposes. Incentives and bonuses are permissible under intermediate sanctions, as long as the total amount of compensation is reasonable. GuideStar process: 1. Each December, the full Board meets to establish goals for the coming year and allocate financial resources. These goals become the basis for establishing performance goals and metrics for the organization as a whole, departments and individuals. 2. The Executive Committee meets to establish performance goals for the President and CEO and to establish overall compensation philosophy for the coming year. Since the Board sets mission related performance goals for the organization and its management and staff, it is the board's current philosophy that GuideStar's cash compensation package is a combination of base pay and performance pay. Performance pay comprises an annual incentive to be paid at the end of each year. Performance pay is based on achieving GuideStar annual organization and individual objectives. Objectives are based on GuideStar's strategic plan. 3. The board has also set a goal that all GuideStar employees, including executives, receive market-competitive benefits. 4. For executives, a job description is updated each year and each GuideStar position is placed at a market-based salary point according to the competitive marketplace for that position. 5. To meet the "reasonable standard" of the IRS, GuideStar periodically hires an independent outside consultant to help determine as the IRS states "the value that would ordinarily be paid for like services by like enterprises under like circumstances." Working with the Executive Committee, the consultant has identified a group of five organizations identified as most comparable to GuideStar. Like GuideStar, the comparator organizations receive less than 25% of their revenues from government grants, and more than 20% of their revenues from program activities. As the leading organizations that provide services to and information on the nonprofit sector, these five organizations are comparable to GuideStar in mission. These organizations also match GuideStar in size, the quality of staff that they recruit, and their public prominence. In addition, the consultant reviews three national professionally prepared compensation surveys as well as certain IRS Forms 990. 6. The Executive Committee reviews the consultant's report and makes recommendations which are reviewed and voted on by the full board. The full board approves the compensation of the President and CEO. 7. During the course of the year, the performance of the President and CEO is reviewed on a quarterly basis by the Chairman and a full report is presented to the board. The President and CEO is responsible for quarterly performance reviews of all executive staff. 8. Base pay is adjusted annually based on marketplace movement and GuideStar financial status. 9. Performance pay comprises an annual incentive to be paid at the end of each year. Performance pay is based on achieving GuideStar annual organization and individual objectives. Objectives are based on GuideStar's strategic plan. |
| Form 990, Part VI, Section C, line 19 | GuideStar's governing documents and financial statements are made available on its website www.guidestar.org. Additionally, these documents along with Guidstar's conflict of interest policy are provided upon request from the public. |
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