2014-11-13T08:33:35-08:00 2014-06-30 Grant Thornton LLP 515 S Flower Street 7th Floor Los Angeles CA 90071 990 2013-07-01 951641426 BRAILLE INSTITUTE OF AMERICA INC BRAI 3236631111 741 N VERMONT AVENUE LOS ANGELES CA 90029 Reza Rahman VP of Finance 2014-11-13 true Rosemarie Brown P01278077 2136271717 X 2013 2015-11-30 17:44:51Z Peter A Mindnich 40688001 false false X www.brailleinstitute.org X 1961 CA See Attached Statement 18 18 301 3069 0 17089809 12846868 0 13371918 3509159 4043949 4659991 34505676 21016018 0 0 16300076 15997178 102000 102000 3429032 9117975 9733511 25520051 25832689 8985625 -4816671 151381458 161666577 10987819 7734615 140393639 153931962 See Attached Statement false false 15106008 See Attached Statement Supplemental Information Page 1, Part III - Line 4a 3653021 See Attached Statement Supplemental Information Page 1, Part III - Line 4b 1003446 See Attached Statement Supplemental Information Page 2, Part III - Line 4c 19762475 true true false false false false false false false true true false false false true true false true true false false false false true false false false false false true false false false false false false false false false false false true false false false false false false false false false true 127 0 true 301 true false false false false false false false false 0 false false false true false false false false false false X 18 18 false false false false true true false true true false true true true true true true true true true true true true X X X Jamie Aung Dirof FinServ 3236631111 741 NVermont Ave Los Angeles CA 90029 X Lester M Sussman Chair. 1.00 0.00 X X 0 0 0 James J Rhodes Director 1.00 0.00 X 0 0 0 Jeanne Olenicoff Director 1.00 0.00 X 0 0 0 James H Jackson Director 1.00 0.00 X 0 0 0 Nishan O Partamian Director 1.00 0.00 X 0 0 0 Michael JD Lindsay Director 1.00 0.00 X 0 0 0 John F Llewellyn Director 1.00 0.00 X 0 0 0 Richard C Lawton Director/Pt Yr. 1.00 0.00 X 0 0 0 Richard A Nelson Director 1.00 0.00 X 0 0 0 Philip V Swan Director 1.00 0.00 X 0 0 0 James B Boyle JrEsq Director/Pt Yr. 1.00 0.00 X 0 0 0 Thomas K Callister Director 1.00 0.00 X 0 0 0 Michael C Corley Director 1.00 0.00 X 0 0 0 Caryl O Crahan Director 1.00 0.00 X 0 0 0 Percy Duran III Director 1.00 0.00 X 0 0 0 David J Wiegand Director 1.00 0.00 X 0 0 0 John G Nuanes Director 1.00 0.00 X 0 0 0 Harvey Strode Director 1.00 0.00 X 0 0 0 George E Thomas Director 1.00 0.00 X 0 0 0 Diane Wilkinson Director 1.00 0.00 X 0 0 0 Peter Mindnich President 38.00 0.00 X 220058 0 18319 David Burkhardt Vice President 38.00 0.00 X 181494 0 19037 Rezaur Rahman V. P of Finance 38.00 0.00 X 175807 0 37493 Anthony Taketa Corp. Secretary 38.00 0.00 X 165954 0 37688 Jon Hayashida Vice President 38.00 0.00 X 21636 0 865 Gene Mathiowetz Vice President 38.00 0.00 X 85086 0 13510 Leslie E Stocker President/Pt.Yr 38.00 0.00 X 303851 0 42132 Sally Jameson V. P/Pt.Yr 38.00 0.00 X 184983 0 26402 Henry C Chang Dir. of Library 38.00 0.00 X 119520 0 13753 Janice E Herzberg Dir. of H.R 38.00 0.00 X 117792 0 16969 Nancy Niebrugge Associate V.P 38.00 0.00 X 111871 0 20952 Sally Cullman Dir. Inst. Giving 38.00 0.00 X 103571 0 13753 Jamie Aung Dir. of Fin. Serv. 38.00 0.00 X 100911 0 19127 1892534 280000 11 false true false Kerstendirect 855 East Collins Blvd Richardson TX 75081 Direct Mail Services 1008312 Poindexter & Doutre Inc One Wilshire Build Ste 2420 LA CA 90017 Legal Services 331802 Ugovernit Inc 333 City Boulevard Suite 1700 Orange CA 92868 IT Services 230461 Olympic Maintenance 12030 Clarkson Road LA CA 90064 Cleaning Services 208640 Grant Thornton LLP 515 South Flower Street 7th Floor LA CA 90071 Audit & Tax Services 124534 7 987490 11859378 630697 12846868 0 2606447 2606447 0 4609151 4609151 50840 50840 50840 50840 19985672 589023 19021550 650433 964122 -61410 902712 902712 0 0 0 0 21016018 8169150 0 0 0 0 1729971 476172 944131 309668 0 9847599 8289652 518456 1039491 1510132 1204563 139798 165771 2080968 1642283 156423 282262 828508 623157 104614 100737 0 39132 39132 76264 76264 0 102000 102000 48919 48919 804085 570686 174122 59277 0 222060 143009 58030 21021 412435 251707 69883 90845 0 1797501 1708655 55074 33772 0 0 191442 81323 83328 26791 0 0 1453271 1332765 37265 83241 275610 256318 11024 8268 Equipment/Facility Maintenance 1426445 1242843 112182 71420 Direct Mai1 942762 942762 Instructional Program Supplies 549849 549849 Programs Transportation 522818 499475 11318 12025 970918 890018 1219 79681 25832689 19762475 2641182 3429032 432042 1482515 3386897 537848 381450 318281 422399 200311 0 0 0 61225 44302 131080 62995 76607080 43939763 33213864 32667317 95913016 123950405 15153463 0 0 0 2286022 2402603 151381458 161666577 5978878 3027739 5008941 4706876 10987819 7734615 X 112368686 126272032 15295812 14762158 12729141 12897772 140393639 153931962 151381458 161666577 X -4816671 15785483 2569511 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12729141 168631 12897772 12573667 80000 75474 12729141 12487257 126283 -39873 12573667 12247589 50000 189668 12487257 12175853 71736 12247589 1.00000 false false false 92883 14826968 14919851 45038495 30828220 14210275 5559518 3107813 2451705 10992414 10003730 988684 96802 96802 32667317 Gift Annuity Liabilities 4706876 4706876 X 39821884 15785483 3020383 18805866 21016018 21016018 26283561 450872 450872 25832689 25832689 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. 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, 2014, 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, 2014 and no material change is anticipated for the 12 months following June 30, 2014. As of June 30, 2014, the Institute's tax years ending June 30, 2009 through June 30, 2014 remain subject to examination. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Change in Pension Liability $3020383 Part XII, Line 2d: Other expenses and losses per audited F/S Change in Split - Interest $450872 true true true true true true true false false false false false false false false true false true 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. Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized The organization has no set periods of solicitation or registration. Nevertheless, its policy was published in newspapers serving, Santa Barbara, San Diego, Los Angeles, Orange and Riverside Counties in October 2013. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X X X X X true Kerstendirect D. Mail Consult false 1044801 102000 942801 1044801 102000 942801 AL AK AR CA CT FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC OK OR PA RI SC TN UT VA WV WI 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 X false false false false false false false false false false Anthony Taketa Corp. Secretary 165077 877 11763 25925 203642 David Burkhardt Vice President 180148 1346 12355 6682 200531 Leslie E Stocker President/Pt.Yr 302334 1517 23401 18731 345983 Peter Mindnich President 218712 1346 15569 2750 238377 Rezaur Rahman V. P of Finance 175338 469 12508 24985 213300 Sally Jameson V. P/Pt.Yr 184400 583 17262 9140 211385 X 2 3000 Selling price X 4 627697 Market Value false true false Client Note 1 Client Note 1 - Braille Institute of America, Inc.Employer I.D.# 95-1641426Attachment to (Form Number 990 Part III - Line 1) for Tax year 2013What 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. Services are available through the Sight Center in Los Angeles; regional centers in Anaheim, Rancho Mirage, San Diego and Santa Barbara; and through more than 250 community outreach locations 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: 2,469 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; 3,841 blind and visually impaired adults were enrolled in Community Outreach classes that took place in more than 250 locations throughout Southern California and received instruction in basic skills for people with sight loss; 536 Youth (ages 6-18) and 294 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 346 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 1,065 children and youth between the ages of 6-18.D. Braille Institute provided 3,868 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.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 94,957 titles. It is the largest single service Braille Institute offers. In 2013/2014 our Library Services served 30,740 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 circulated 974,188 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 1,405 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 615,596 brailled pages. There were 2,998 subscriptions to our braille publications for blind and visually impaired individuals. The publication programs include "Special Collection" and "Partners in Literacy." 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. 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 directors and one non-director. 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 12c: Explanation of Monitoring and Enforcement of Conflicts All of the Institute's directors 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 directors 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, officer's or key employee's interest in the transaction or activity. * * * * After the Board's investigation is concluded, the Board shall vote on whether to authorize or approve or disapprove 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 Board if he/she becomes aware of any actual or potential conflict situation. 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 2013 to determine the compensation for the top management officials of the Institute. 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, Guide star and Foundation Directory websites. Additionally, the Institute's governing documents, 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 and chairs of the Audit, Finance, Governance, and Philanthropy committees. All members of the Executive Committee are 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. Other Changes In Net Assets Or Fund Balances - Other Increases Changes in pension liablity = $3020383 Other Changes In Net Assets Or Fund Balances - Other Decreases Changes in split - interest = -$450872