STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

PSC PARTNERS SEEKING A CURE: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
PSC PARTNERS SEEKING A CURE (EIN 20-2112635)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-04-23
IRS object ID
201421139349300422
Schema version
2013v3.1
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

FieldValueIRS element (for citing)
Return2014-04-23T15:38:15-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1POYSTI & ADAMS LLCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1400 S COLORADO BLVD STE 690AddressLine1
CityDENVERCity
StateCOState
ZIP Code80246ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202112635EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PSC PARTNERS SEEKING A CUREBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlPSCPBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15237 SOUTH KENTON WAYAddressLine1
CityENGLEWOODCity
StateCOState
ZIP Code80111ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICKY SAFERPersonNm
Person TitleCEOPersonTitleTxt
Signature2014-04-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHARLES W POYSTI CPA CGMAPreparerPersonNm
PTINP00070003PTIN
Phone3037333796PhoneNum
Preparation2014-04-14PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICKY SAFERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15237 SOUTH KENTON WAYAddressLine1
CityENGLEWOODCity
StateCOState
ZIP Code80111ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$794,453GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PSCPARTNERS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2005FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE PSC PARTNERS SEEKING A CURE FOUNDATION IS TO PROVIDE EDUCATION AND SUPPORT TO PSC PATIENTS, FAMILIES AND CAREGIVERS AND TO RAISE FUNDS TO RESEARCH CAUSES, TREATMENTS AND POTENTIAL CURES FOR PRIMARY SCLEROSING CHOLANGITIS. OTHER SIGNIFICANT ACTIVITIES THE MEMBERS OF THE PSCP SCIENTIFIC/MEDICAL ADVISORY COMMITTEE ARE ACTIVELY ENGAGED IN DECIDING WHERE TO ALLOCATE OUR FUNDS FOR PSC RESEARCH. THROUGH THIS COMPETITIVE PROGRAM, PSCP HAS AWARDED RESEARCH GRANTS TO PROMINENT PSC RESEARCHERS. THE PSC PARTNERS SEEKING A CURE LITERATURE SITE IS THE PREMIER AND MOST EXTENSIVE WEBSITE FOR INFORMATION ON PSC AND CONTINUES TO BE UPDATED WEEKLY TO PROVIDE PSC PATIENTS, CAREGIVERS, PHYSICIANS, AND RESEARCHERS WITH EASY ACCESS TO A VAST BODY OF INFORMATION CONCERNING PSC AND ALLIED DISEASES. SINCE 2005 PSCP HAS HELD ANNUAL PATIENT CONFERENCES FOR PSC PATIENTS AND CAREGIVERS AT DIFFERENT MEDICAL CENTERS THROUGHOUT THE COUNTRY. THESE WEEKEND CONFERENCES OFFER THE OPPORTUNITY TO LEARN ABActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers375TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$422,979PYContributionsGrantsAmt
CY Contributions Grants$490,953CYContributionsGrantsAmt
PY Program Service Revenue$112,314PYProgramServiceRevenueAmt
CY Program Service Revenue$119,781CYProgramServiceRevenueAmt
PY Investment Income$14,756PYInvestmentIncomeAmt
CY Investment Income$12,131CYInvestmentIncomeAmt
CY Other Revenue-$1,370CYOtherRevenueAmt
PY Total Revenue$550,049PYTotalRevenueAmt
CY Total Revenue$621,495CYTotalRevenueAmt
PY Grants And Similar Paid$163,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$333,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$71,082PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$84,742CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$52,538CYTotalFundraisingExpenseAmt
PY Other Expenses$93,234PYOtherExpensesAmt
CY Other Expenses$105,567CYOtherExpensesAmt
PY Total Expenses$327,316PYTotalExpensesAmt
CY Total Expenses$523,309CYTotalExpensesAmt
PY Revenues Less Expenses$222,733PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$98,186CYRevenuesLessExpensesAmt
Total Assets BOY$1,325,775TotalAssetsBOYAmt
Total Assets EOY$1,444,515TotalAssetsEOYAmt
Total Liabilities BOY$104TotalLiabilitiesBOYAmt
Total Liabilities EOY$17,947TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,325,671NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,426,568NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF THE PSC PARTNERS SEEKING A CURE FOUNDATION IS TO PROVIDE EDUCATION AND SUPPORT TO PSC PATIENTS, FAMILIES AND CAREGIVERS AND TO RAISE FUNDS TO RESEARCH CAUSES, TREATMENTS AND POTENTIAL CURES FOR PRIMARY SCLEROSING CHOLANGITIS. OTHER SIGNIFICANT ACTIVITIES THE MEMBERS OF THE PSCP SCIENTIFIC/MEDICAL ADVISORY COMMITTEE ARE ACTIVELY ENGAGED IN DECIDING WHERE TO ALLOCATE OUR FUNDS FOR PSC RESEARCH. THROUGH THIS COMPETITIVE PROGRAM, PSCP HAS AWARDED RESEARCH GRANTS TO PROMINENT PSC RESEARCHERS. THE PSC PARTNERS SEEKING A CURE LITERATURE SITE IS THE PREMIER AND MOST EXTENSIVE WEBSITE FOR INFORMATION ON PSC AND CONTINUES TO BE UPDATED WEEKLY TO PROVIDE PSC PATIENTS, CAREGIVERS, PHYSICIANS, AND RESEARCHERS WITH EASY ACCESS TO A VAST BODY OF INFORMATION CONCERNING PSC AND ALLIED DISEASES. SINCE 2005 PSCP HAS HELD ANNUAL PATIENT CONFERENCES FOR PSC PATIENTS AND CAREGIVERS AT DIFFERENT MEDICAL CENTERS THROUGHOUT THE COUNTRY. THESE WEEKEND CONFERENCES OFFER THE OPPORTUNITY TO LEARN ABMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$440,287ExpenseAmt
Grant$333,000GrantAmt
DescPROVIDE EDUCATION AND SUPPORT TO PRIMARY SCLEROSING CHOLANGITIS (PSC) PATIENTS AND THEIR FAMILIES THROUGH WEBSITE AND OUR ANNUAL CONFERENCE FOR PATIENTS AND CAREGIVERS. TO RAISE FUNDS AND SUPPORT RESEARCH TO FIND THE CAUSE, BETTER TREATMENTS AND A CURE FOR PSC. ALL GRANTS AWARDED BY OUR SCIENTIFIC/MEDICAL ADVISORY COMMITTEE PURSUE THESE EFFORTS.Desc
Total Program Service Expenses$440,287TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsYes (true)NondeductibleContributionsInd
Nondeductible Contri DisclYes (true)NondeductibleContriDisclInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTHE ORGANIZATIONPersonNm
Phone3037715227PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15237 SOUTH KENTON WAYAddressLine1
CityENGLEWOODCity
StateCOState
ZIP Code80111ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JOANNE HATCHETT
MEMBER5.00Yes (X)$0$0$0
RACHEL GOMEL
MEMBER35.00Yes (X)$0$0$0
JOANNE GRIEME
BOARD CHAIR9.00Yes (X)$0$0$0Yes (X)
AUBREY GOLDSTEIN
MEMBER2.00Yes (X)$0$0$0
SCOTT MALAT
TREASURER2.00Yes (X)$0$0$0Yes (X)
RICKY SAFER
CEO50.00Yes (X)$0$0$0Yes (X)
KEN SHEPHERD
VICE BOARD C4.00Yes (X)$0$0$0
DEBORAH WENTE
SECRETARY2.00Yes (X)$0$0$0Yes (X)
ROSALIND PARRY
MEMBER5.00Yes (X)$0$0$0
FRED SABERNICK
MEMBER4.00Yes (X)$0$0$0
MONICA CROWLEY
MEMBER3.00Yes (X)$0$0$0
MEEGAN CAREY
EXECUTIVE DI40.00$65,000$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$65,000TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$29,500FundraisingAmt
All Other Contributions$461,453AllOtherContributionsAmt
Noncash Contributions$15,060NoncashContributionsAmt
Total Contributions$490,953TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescCONFERENCE INCOMEDesc
Business900099BusinessCd
Total Revenue Column$119,781TotalRevenueColumnAmt
Related Or Exempt Func Income$119,781RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$119,781TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,131TotalRevenueColumnAmt
Exclusion$12,131ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$165,393SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$165,393SecuritiesAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$6,195FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$29,500ContriRptFundraisingEventAmt
Fundraising Direct Expenses$7,565FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,370TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$621,495TotalRevenueColumnAmt
Related Or Exempt Func Income$119,781RelatedOrExemptFuncIncomeAmt
Exclusion$12,131ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$183,000TotalAmt
Program Services$183,000ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$150,000TotalAmt
Program Services$150,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$65,000TotalAmt
Program Services$19,500ProgramServicesAmt
Management And General$9,750ManagementAndGeneralAmt
Fundraising$35,750FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$14,046TotalAmt
Program Services$11,987ProgramServicesAmt
Management And General$2,059ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,696TotalAmt
Program Services$2,409ProgramServicesAmt
Management And General$903ManagementAndGeneralAmt
Fundraising$2,384FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,653TotalAmt
Program Services$5,653ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,219TotalAmt
Management And General$7,219ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$710TotalAmt
Management And General$710ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,053TotalAmt
Program Services$306ProgramServicesAmt
Fundraising$2,747FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$12,563TotalAmt
Program Services$4,359ProgramServicesAmt
Management And General$3,692ManagementAndGeneralAmt
Fundraising$4,512FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,994TotalAmt
Program Services$1,748ProgramServicesAmt
Management And General$749ManagementAndGeneralAmt
Fundraising$2,497FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$62,564TotalAmt
Program Services$59,436ProgramServicesAmt
Management And General$3,128ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$715TotalAmt
Program Services$214ProgramServicesAmt
Management And General$286ManagementAndGeneralAmt
Fundraising$215FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,840TotalAmt
Program Services$568ProgramServicesAmt
Management And General$1,988ManagementAndGeneralAmt
Fundraising$284FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmt
FUNDRAISING EXPENSES$4,149$4,149
OTHER PROGRAM$1,107$1,107

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$523,309TotalAmt
Program Services$440,287ProgramServicesAmt
Management And General$30,484ManagementAndGeneralAmt
Fundraising$52,538FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$36,976BOYAmt
EOY$172,527EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,284BOYAmt
EOY$16,287EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,575LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,072LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,218BOYAmt
EOY$1,503EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,284,297BOYAmt
EOY$1,254,198EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,325,775BOYAmt
EOY$1,444,515EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$104BOYAmt
EOY$17,947EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$104BOYAmt
EOY$17,947EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$955,105BOYAmt
EOY$1,154,258EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$370,566BOYAmt
EOY$272,310EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,325,671BOYAmt
EOY$1,426,568EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,325,775BOYAmt
EOY$1,444,515EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$98,186ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$2,711NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$259,417CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$429,367CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$451,976CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$422,979CurrentTaxYearMinus1YearAmt
Current Tax Year$490,953CurrentTaxYearAmt
Total$2,054,692TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$85,080CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$112,314CurrentTaxYearMinus1YearAmt
Current Tax Year$125,976CurrentTaxYearAmt
Total$323,370TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$259,417CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$429,367CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$537,056CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$535,293CurrentTaxYearMinus1YearAmt
Current Tax Year$616,929CurrentTaxYearAmt
Total$2,378,062TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,378,062PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,510CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,711CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,403CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13,986CurrentTaxYearMinus1YearAmt
Current Tax Year$12,131CurrentTaxYearAmt
Total$55,741TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,510CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,711CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,403CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13,986CurrentTaxYearMinus1YearAmt
Current Tax Year$12,131CurrentTaxYearAmt
Total$55,741TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,390CurrentTaxYearMinus4YearsAmt
Total$26,390TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$292,317CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$440,078CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$549,459CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$549,279CurrentTaxYearMinus1YearAmt
Current Tax Year$629,060CurrentTaxYearAmt
Total$2,460,193TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.96660PublicSupportCY509Pct
Public Support PY5090.95150PublicSupportPY509Pct
Investment Income CY0.02000InvestmentIncomeCYPct
Investment Income PY0.03000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part IV Form990ScheduleAPartIVGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 12FormAndLineReferenceDesc
Explanation26,390ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$370,566BeginningYearBalanceAmt
Contributions$273,296ContributionsAmt
Other Expenditures$371,552OtherExpendituresAmt
End Year Balance$272,310EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$366,004BeginningYearBalanceAmt
Contributions$175,520ContributionsAmt
Other Expenditures$170,958OtherExpendituresAmt
End Year Balance$370,566EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$193,122BeginningYearBalanceAmt
Contributions$357,569ContributionsAmt
Other Expenditures$184,687OtherExpendituresAmt
End Year Balance$366,004EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$366,122ContributionsAmt
Other Expenditures$173,000OtherExpendituresAmt
End Year Balance$193,122EndYearBalanceAmt
FieldValueIRS element (for citing)
Term Endowment Balance EOY1.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,575OtherCostOrOtherBasisAmt
Depreciation$2,072DepreciationAmt
Book Value$1,503BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,503TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$624,206TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$2,711NetUnrealizedGainsInvstAmt
Revenue Not Reported$2,711RevenueNotReportedAmt
Revenue Subtotal$621,495RevenueSubtotalAmt
Total Revenue Per Form990$621,495TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$523,309TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$523,309ExpensesSubtotalAmt
Total Expenses Per Form990$523,309TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationNO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE THE ORGANIZATION HAS QUALIFIED AS EXEMPT FROM INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND COMPARABLE STATE LAW, AND CONTRIBUTIONS TO IT ARE TAX DEDUCTIBLE WITHIN THE LIMITATIONS PRESCRIBED BY THE CODE. THE ORGANIZATION DID NOT HAVE ANY MATERIAL UNRELATED BUSINESS INCOME TAX LIABILITY OR SIGNIFICANT UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2013 OR 2012. THE ORGANIZATIONS TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATIONS ENDING OPEN AUDIT PERIODS ARE DECEMBER 31, 2010, 2011, 2012, AND 2013.ExplanationTxt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionEUROPERegionTxt
Offices5OfficesCnt
Employee5EmployeeCnt
Type Of Activities ConductedGRANTTypeOfActivitiesConductedTxt
Specific Services ProvidedRESEARCHSpecificServicesProvidedTxt
Region Total Expenditures$150,000RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices5SubtotalOfficesCnt
Subtotal Employees5SubtotalEmployeesCnt
Total Office5TotalOfficeCnt
Total Employee5TotalEmployeeCnt
Subtotal Spent$150,000SubtotalSpentAmt
Total Spent$150,000TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (5 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmt
UNITED KINGDOMRESEARCH$30,000
NETHERLANDSRESEARCH$30,000
GERMANYRESEARCH$30,000
UNITED KINGDOMRESEARCH$30,000
ITALYRESEARCH$30,000
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE F, PAGE 1, PART I, LINE 3FormAndLineReferenceDesc
ExplanationEUROPE 150,000 0ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Name Of Event1SPECIAL EVENTNameOfEvent1Amt
Gross Receipts Event1$35,695GrossReceiptsEvent1Amt
Charitable Contri Event1$29,500CharitableContriEvent1Amt
Gross Revenue Event1$6,195GrossRevenueEvent1Amt
Other Direct Expenses Event1$7,565OtherDirectExpensesEvent1Amt
Gross Receipts Total$35,695GrossReceiptsTotalAmt
Charitable Contributions Tot$29,500CharitableContributionsTotAmt
Gross Revenue Total Events$6,195GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$7,565OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$7,565DirectExpenseSummaryEventsAmt
Net Income Summary-$1,370NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (5 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtBusiness Name Line2RecipientBusinessName/BusinessNameLine2
MAYO CLINIC
PO BOX 40082ROCHESTERMN55903416011702501C3$60,000RESEARCH
YALE UNIVERSITY
333 CEDAR STREETNEW HAVENCT06510060646973501C3$30,000RESEARCH
CHILDREN'S HOSPITAL MEDICAL CENTER
3333 BURNET AVECINCINNATIOH45229310833936501C3$30,000RESEARCH
SCOTT AND WHITE MEMORIAL HOSPITAL
2401 SOUTH 31ST STTEMPLETX76508741166904501C3$30,000RESEARCH
REGENTS OF THE UNIVERSITY OF CA
PO BOX 179002SACRAMENTOCA95817946036494501C3$30,000RESEARCHDEPARTMENT OF INTERNAL MEDICINE

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationGRANT AWARDEES MUST PROVIDE A ONE TO TWO PAGE SUMMARY OF RESULTS OBTAINED WITH FUNDS PROVIDED BY PCS PARTNERS SEEKING A CURE AFTER THEIR 1ST AND 2ND YEARS OF RESEARCH. THE SUMMARY IS REVIEWED BY THE SCIENTIFIC MEDICAL ADVISORY COMMITTEE. THE RELEASE OF THE SECOND YEAR OF FUNDING IS CONTINGENT UPON SATISFACTORY REVIEW OF THE RESEARCHER'S FIRST YEAR REPORT BY THE SCIENTIFIC/MEDICAL ADVISORY COMMITTEE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE MISSION OF THE PSC PARTNERS SEEKING A CURE FOUNDATION IS TO PROVIDE EDUCATION AND SUPPORT TO PSC PATIENTS, FAMILIES AND CAREGIVERS AND TO RAISE FUNDS TO RESEARCH CAUSES, TREATMENTS AND POTENTIAL CURES FOR PRIMARY SCLEROSING CHOLANGITIS. OTHER SIGNIFICANT ACTIVITIES THE MEMBERS OF THE PSCP SCIENTIFIC/MEDICAL ADVISORY COMMITTEE ARE ACTIVELY ENGAGED IN DECIDING WHERE TO ALLOCATE OUR FUNDS FOR PSC RESEARCH. THROUGH THIS COMPETITIVE PROGRAM, PSCP HAS AWARDED RESEARCH GRANTS TO PROMINENT PSC RESEARCHERS. THE PSC PARTNERS SEEKING A CURE LITERATURE SITE IS THE PREMIER AND MOST EXTENSIVE WEBSITE FOR INFORMATION ON PSC AND CONTINUES TO BE UPDATED WEEKLY TO PROVIDE PSC PATIENTS, CAREGIVERS, PHYSICIANS, AND RESEARCHERS WITH EASY ACCESS TO A VAST BODY OF INFORMATION CONCERNING PSC AND ALLIED DISEASES. SINCE 2005 PSCP HAS HELD ANNUAL PATIENT CONFERENCES FOR PSC PATIENTS AND CAREGIVERS AT DIFFERENT MEDICAL CENTERS THROUGHOUT THE COUNTRY. THESE WEEKEND CONFERENCES OFFER THE OPPORTUNITY TO LEARN ABOUT THE MOST RECENT ADVANCES IN PSC TREATMENTS AND RESEARCH AND ALSO TO SHARE EXPERIENCES, ADVICE, AND CONCERNS WITH OTHER PSCERS. PSCP HAS STARTED HOLDING LOCAL FORUMS FOR PSC PATIENTS AND CAREGIVERS. THE PSC PARTNERS SEEKING A CURE WEBSITE INCLUDES ADVICE AND PERSONAL STORIES FROM OUR MEMBERS, SO THAT WE CAN OFFER VALUABLE EVERYDAY LIVING SUGGESTIONS TO PSCERS IN ADDITION TO UPDATES ON TREATMENTS AND MEDICAL RESEARCH. IN ADDITION, PSCP PUBLISHES A FREE ONLINE NEWSLETTER WITH UPDATES ABOUT THE LATEST TREATMENTS, RESEARCH RESULTS, AND COPING SUGGESTIONS.
FORM 990, PAGE 6, PART VI, LINE 11BALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A COPY OF THE 990 PRIOR TO IT BEING FILED.
FORM 990, PAGE 6, PART VI, LINE 12CANNUAL DISCLOSURE OF CONFLICTS OF INTEREST REQUIRED.
FORM 990, PAGE 6, PART VI, LINE 15ACEO AND BOARD OF DIRECTORS DO NOT RECEIVE COMPENSATION COMPENSATION POLICY FOR EXECUTIVE DIRECTOR THE CORPORATION'S PRIMARY OBJECTIVE IS TO PROVIDE REASONABLE AND COMPETITIVE EXECUTIVE TOTAL COMPENSATION CONSISTENT WITH MARKET-BASED COMPENSATION PRACTICES FOR INDIVIDUALS POSSESSING THE EXPERIENCE AND SKILLS NEEDED TO IMPROVE THE OVERALL PERFORMANCE OF THE ORGANIZATION. THE ORGANIZATION'S EXECUTIVE COMPENSATION POLICY IS DESIGNED TO: A) ENCOURAGE THE ATTRACTION AND RETENTION OF HIGH-CALIBER EXECUTIVES. B) PROVIDE A COMPETITIVE TOTAL COMPENSATION PACKAGE, INCLUDING BENEFITS. C) ENSURE THAT PAY IS PERCEIVED TO BE FAIR AND EQUITABLE. D) ENSURE THAT THE POLICY COMPLIES WITH I.R.S. REGULATIONS AND STATE AND FEDERAL LEGISLATION. ESTABLISHMENT OF COMPENSATION COMMITTEE A COMPENSATION COMMITTEE OF THE BOARD WILL BE ESTABLISHED ANNUALLY BY THE BOARD CHAIR AS AN AD HOC COMMITTEE. THE COMPENSATION COMMITTEE WILL ADMINISTER THIS POLICY. THE FOLLOWING COMPONENTS WILL BE PRESENT IN THE PROCESS OF SETTING EXECUTIVE COMPENSATION: REVIEW/APPROVAL BY THE BOARD. NO INVOLVEMENT OF PERSONS WITH CONFLICTS OF INTEREST. COLLECTION AND USE OF COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. REVIEW/APPROVAL BY THE BOARD THE CORPORATION'S EXECUTIVE COMPENSATION POLICY IS ADMINISTERED BY THE COMPENSATION COMMITTEE OF THE BOARD. THE COMPENSATION COMMITTEE IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION POLICY FOR THE KEY EXECUTIVES OF THE ORGANIZATION. THE COMMITTEE MEETS AS NEEDED TO REVIEW THE COMPENSATION POLICY AND MAKE RECOMMENDATIONS FOR ANY CHANGES TO THE BOARD, AS APPROPRIATE. NO INVOLVEMENT OF PERSONS WITH CONFLICTS OF INTEREST THE BOARD CHAIR, IN APPOINTING THE COMPENSATION COMMITTEE WILL ENSURE THAT NO MEMBER OF THE COMPENSATION COMMITTEE HAS A CONFLICT OF INTEREST THAT WOULD IMPAIR THEIR ABILITY TO BE FAIR AND IMPARTIAL TO THE COMPENSATION PROCESS. FURTHER, THE COMPENSATION COMMITTEE WILL ENGAGE AN INDEPENDENT FIRM TO REVIEW COMPARABLE COMPENSATION DATA, ALONG WITH THE PROPOSED COMPENSATION FOR KEY EXECUTIVES. COLLECTION AND USE OF COMPENSATION DATA COMPENSATION MUST BE COMMENSURATE WITH THE DUTIES AND RESPONSIBILITIES OF THE PERSON BEING COMPENSATED. REASONABLE COMPENSATION IS THE AMOUNT THAT WOULD ORDINARILY BE PAID FOR LIKE SERVICES BY LIKE ENTERPRISES, WHETHER TAXABLE OR TAX-EXEMPT, UNDER LIKE CIRCUMSTANCES. IN ORDER TO SATISFY THE REBUTTABLE PRESUMPTION SAFE HARBOR PROCEDURE, THE COMPENSATION COMMITTEE WILL RELY ON THE FOLLOWING DEFINITIONS WHEN SEEKING COMPARABILITY DATA TO MAKE ITS DETERMINATION REGARDING COMPENSATION ISSUES. LIKE SERVICES. IN COMPARING AN INDIVIDUAL'S COMPENSATION TO ANOTHER INDIVIDUAL'S COMPENSATION, THE COMPARISON MUST BE BASED ON SUBSTANTIALLY SIMILAR DUTIES AND RESPONSIBILITIES. THE I.R.S. HAS STATED THAT THE KEY IS COMPARING DUTIES AND RESPONSIBILITIES, A FUNCTIONAL COMPARISON, AND NOT THE JOB TITLE. TO DETERMINE WHETHER THE INDIVIDUAL'S COMPENSATION IS COMMENSURATE WITH OTHERS IN THE SAME POSITION AND THUS REASONABLE, THE I.R.S. CONSIDERS, AMONG OTHER FACTORS: THE INDIVIDUAL'S DUTIES AND RESPONSIBILITIES. THE NUMBER OF EMPLOYEES THE INDIVIDUAL MANAGES. THE SIZE OF THE BUDGET OR ASSETS THE INDIVIDUAL MANAGES. THE NUMBER OF HOURS WORKED. WHETHER THE JOB IS NATIONAL OR LOCAL IN SCOPE. WHETHER THE INDIVIDUAL MANAGES MULTIPLE FUNCTIONS OR DEPARTMENTS. LIKE ENTERPRISES. COMPARISONS OF ENTERPRISES NEED TO BE BASED ON ENTITIES OF SIMILAR SIZE. INDICATORS OF SIZE INCLUDE NUMBER OF EMPLOYEES, NUMBER OF PERSONS SERVED BY THE ORGANIZATION, BUDGET AND REVENUES. ADDITIONALLY, THE COMPARABLES SHOULD COME FROM THE SAME INDUSTRY SO AS TO BEST MATCH THE INDIVIDUAL'S DUTIES AND RESPONSIBILITIES. TAX-EXEMPT ORGANIZATIONS CAN LOOK TO BOTH THE FOR-PROFIT AND NON-PROFIT SECTORS TO DETERMINE REASONABLE COMPENSATION. LIKE CIRCUMSTANCES. COMPENSATION PACKAGES BEING COMPARED MUST CONSIST OF A SIMILAR MIX OF COMPENSATION ITEMS. ALL FORMS OF COMPENSATION MUST BE PROPERLY AGGREGATED AND ACCOUNTED AND INCLUDED IN TOTAL COMPENSATION. THE ORGANIZATION SHOULD ALSO USE COMPARABLES FROM THE SAME GEOGRAPHIC AREA WHERE POSSIBLE. THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THE ORGANIZATION IS RELEVANT TO DETERMINING THE APPROPRIATE LEVEL OF COMPENSATION. IF THERE ARE NOT COMPARABLES IN THE GEOGRAPHIC AREA, THE TAX-EXEMPT ORGANIZATION CAN GO OUTSIDE OF THAT GEOGRAPHIC AREA FOR COMPARABLES BUT MUST MAKE APPROPRIATE COST-OF-LIVING ADJUSTMENTS. THE COMPENSATION COMMITTEE WILL USE AT LEAST THREE COMPARABLES IN THE SAME OR SIMILAR COMMUNITIES FOR SIMILAR SERVICES. THE TARGET RANGE FOR TOTAL COMPENSATION FOR KEY EXECUTIVES IS AT OR BELOW THE FIFTIETH PERCENTILE FOR THE RELEVANT MARKET. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING THE COMPENSATION COMMITTEE WILL ADEQUATELY DOCUMENT THE BASIS FOR ITS DETERMINATION. TO "ADEQUATELY DOCUMENT" THE DECISION FOR PURPOSES OF THE REBUTTABLE PRESUMPTION PROCESS, THE RECORDS OF THE COMPENSATION COMMITTEE MUST STATE THE TERMS OF THE COMPENSATION PACKAGE THAT WERE APPROVED, THE DATE IT WAS APPROVED, THE MEMBERS OF THE BOARD WHO WERE PRESENT DURING THE DEBATE ON THE COMPENSATION ARRANGEMENT THAT WAS APPROVED AND THOSE WHO VOTED TO APPROVE OR REJECT IT. THE DOCUMENTATION SHOULD ALSO NOTE THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMPENSATION COMMITTEE, HOW IT WAS OBTAINED. ADDITIONALLY, THE COMPENSATION COMMITTEE WILL RECORD THE BASIS FOR ITS DETERMINATION WHENEVER IT DECIDES THAT REASONABLE COMPENSATION IS HIGHER OR LOWER THAN THE RANGE OF COMPARABLE DATA RECEIVED. THE DOCUMENTATION MUST BE MADE CONCURRENTLY WITH THE DETERMINATION OF THE COMPENSATION ARRANGEMENT. RECORDS MUST BE PREPARED BY THE NEXT MEETING OR WITHIN 60 DAYS OF THE COMPENSATION COMMITTEE MEETING AND MUST BE REVIEWED AND APPROVED BY THE BOARD AS REASONABLE, ACCURATE AND COMPLETE WITHIN A REASONABLE TIME THEREAFTER.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST