2012-11-14T14:28:07-08:00 2012-06-30 Grant Thornton LLP One California Street Suite 2300 San Francisco CA 94111 990 2011-07-01 951641426 BRAILLE INSTITUTE OF AMERICA INC BRAI 3236631111 741 N VERMONT AVENUE LOS ANGELES CA 90029 Reza Rahman 2012-11-14 false Joseph S De Trane X 2011 2016-02-24 21:20:13Z Leslie EStocker 741 N Vermont Ave Los Angeles CA 90029 44570216 false false X www.brailleinstitute.org X 1961 CA See Attached Statement 22 22 336 3680 0 20848869 13363136 0 5039336 2258638 3118820 4434082 29007025 20055856 0 0 17176894 17987646 125122 131197 2874324 9486572 9409361 26788588 27528204 2218437 -7472348 163405157 147682556 8862670 14258736 154542487 133423820 See Attached Statement false false 16783550 See Attached Statement Supplemental Information Page 1, Part III - Line 4a 3814223 See Attached Statement Supplemental Information Page 1, Part III - Line 4b 1294824 See Attached Statement Supplemental Information Page 2, Part III - Line 4c 21892597 true true false false false 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-13646319 20055856 20055856 27528204 27528204 27528204 Part X Part X : FIN48 Footnote TaxesThe Institute was organized pursuant to the General Nonprofit Corporation Law of the State of California. The Institute has been recognized by the Internal Revenue Service as an organization that is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Institute has also been recognized by the California Franchise Tax Board as an organization that is exempt from Californa 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, 2012, 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, 2012 and no material change is anticipated for the 12 months following June 30, 2012. As of June 30 2012, the Institute's tax years ending June 30, 2008 through June 30, 2012 remain subject to examination. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. These are net assets resulting from contributions and other inflows of assets whose use by the Institute is limited by donor-imposed stipulations. All permanently restricted net assets are available for endowment.Part XI, Line 4 - Net unrealized gains (losses) on investmentsChanges in Pension Liability $ (6,409,433)Changes in Split - Interest (435,941)Unrealized Loss on Investments (6,662,905)Unrealized Loss on Beneficiary Interest (138,040) -----------Total Net Unrealized Losses on Investments $(13,646,319) true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized The organization 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 12/2011. Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency Our financial assistance comprises an appropriation from the State of California which reimburses Braille Institute for a portion of the operating expenses of the Library Services. This appropriation has been awarded annually. Cent.Amer.and Caribbean 0 0 Investments - 18699000 18699000 18699000 false false true true false false X X X X X true Campbell & Comp Cap. Campaign false 1038450 29197 1009253 Stratmark LTD D. Mail Consult false 997756 102000 895756 2036206 131197 1905009 WI WV WA VA UT TN SC RI PA OR OK OH ND NC NY NM NJ NH MO MS MN MI MA MD ME LA KY KS IL HI GA FL CT CO CA AR AZ AK AL Part I, Line 2b - Fundraiser Additional Information The Institute entered into separate agreements with Stratmark, LTD and Campbell & Company, 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 Stratmark, LTD and Campbell & Company. X X X X false false false false false false false false false false Sally Jameson 173225 495 16621 8737 199078 Rezaur Rahman 164188 469 11808 24085 200550 Leslie EStocker 282120 1247 22877 17171 323415 David Burkhardt 166436 1346 11648 11074 190504 Anthony Taketa 155548 469 11112 23954 191083 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The Institute makes the annual Audited Financial Statements available to the public by posting the published document on its website, www.brailleinstitute.org. The completed final Form 990 is available for public inspection through the Braille Institute, Guidestar and Foundation Directory websites. Additionally, the Institute's governing documents, including but not limited to, the annual Audited Financial Statements and the Conflict of Interest Policy are available by written request and free of charge. If ever an inspection at an office of the Institute ensues, all such documents will be promptly provided upon request within a reasonable time.Form 990, Part VI, Line 1a.- Composition of the Executive Committee The organization does maintain an Executive Committee consisting of the Board Chair, the past Board chair, Committee chairs and additional directors selected by the Board. All members of the Executive Committee are members of the Board of Directors. The Committee has all the powers of the Board except the power to fill Board vacancies and amend the bylaws.Form 990, Schedule J, Part III - Supplemental InformationCertain employees are covered by a defined benefit plan but no additions to future accruals have been made since the plan was frozen to future benefit accruals effective January 1,2008.Form 990, Part VII, Section A, Line 1-Part Year Directors and OfficersOfficer and director titles reflected with "Part Year (Pt Yr)" indicate that the individual held the position part of the tax year, and some are no longer holding the position at the end of the tax year. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees According to the Institute's bylaws, "The Executive Compensation Committee shall review the performance and compensation of all officers and make recommendations to the Board regarding the compensation of said officers." In compliance with these bylaws, the Executive Compensation Committee meets annually to review the performance and compensation of not only the President but other top management officials. The Committee met in December of 2011 to determine the compensation for the top management officials of the Institute. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts All of the Institute's board members and officers, i.e. the governing body, are required annually to sign the Braille Institute of America, Inc.'s Conflict of Interest Policy. The policy states that these individuals "should avoid placing themselves in positions in which their personal interests are, or may be, in conflict with the interests of Braille Institute," and continues on to provide certain guidelines on which to consider actual or potential conflict situations. The policy requires members and officers to disclose, to the best of their knowledge, any of these interests. "In the event of an actual conflict of interest, the Board shall investigate the material facts and the affected director's or officer's interest in the transaction or activity. * * * * After the Board's investigation is concluded, the Board shall vote on whether to authorize or approve of the conflict of interest, excluding the vote of the interested director. If a Board vote is not reasonably practicable, a committee of three (3) directors appointed by the Board or Executive Committee may conduct the investigation and report to the Board at the Board's next meeting whereupon the Board will vote on the conflict of interest, excluding the vote of the interested director." The individual signing the policy is taking responsibility to adhere to the Conflict of Interest Policy, which includes notifying the Chairman of the Board if he/she becomes aware of any actual or potential conflict situation. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: 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 for review by the Audit Committee. The Audit Committee then meets to review and discuss the Form 990. The Audit Committee then approves the Form 990 before it is filed with the IRS. The Audit Committee consists of voting members of the governing body. Additionally, Management and all Board Members of the Institute are provided the Form 990 prior to its filing with the IRS. Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The Institute is a non-stock,nonprofit corporation with members,no shareholders. Client Note 2 - Part VIII Line 7(C) OtherDescription: AutoDate Acquired: VariousHow Acquired: PurchaseDate Sold: VariousGross Sales Price: $68,800Cost of Other Basis: 0Gain: $68,800 Client Note 1 - Braille Institute of America, Inc.Employer I.D.# 95-1641426Attachment to (Form Number 990 Part III - Line 1) for Tax year 2011What is the Organization's primary exempt purpose?Braille Institute of America, Inc. was founded in 1919 in Los Angeles, California and is now one of the largest and most comprehensive blind services organizations in the country. The Institute's mission is to eliminate barriers to a fulfilling life caused by blindness and severe sight loss. In addition to operating a nationally recognized library serving the blind and physically disabled, we offer braille publishing and recording services, child development services, youth independence-building programs, low vision rehabilitation services, adult educational classes, and we are a leader in the promotion of braille literacy throughout the United States. From July 1, 2011 - June 30, 2012, Braille Institute assisted 81,250 people of all ages. Services are available through the Sight Center in Los Angeles; regional centers in Anaheim, Rancho Mirage, San Diego and Santa Barbara; and through 255 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: 2,545 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; 2,920 blind and visually impaired adults were enrolled in Community Outreach classes that took place in 255 locations throughout Southern California and received instruction in basic skills for people with sight loss; 515 Youth (ages 6-18) and 313 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 349 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 912 children and youth between the ages of 6-18.D. Braille Institute provided 4,436 free low vision consultations at our five Regional Centers, through our Mobile Solutions program which utilizes specially outfitted vehicles, and through appointments in the field.E. We educated the public at large about sight loss and Braille Institute's capabilities to help through 257 speaking engagements and 456 group tours. We also provided 19 film and television consultations. Part III - Line 4b:Braille Institute's national award-winning Library Services provide brailled and audio books by mail, offering patrons access to more than 101,000 titles. It is the largest single service Braille Institute offers. In 2011/2012 our Library Services served 31,756 registered readers who are blind, visually impaired or physically disabled. As one of the largest National Library Service (NLS) chartered libraries in the country, we have 1,406,072 braille and audio books available and circulated 1,217,472 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 1,510 deposit libraries located in community centers, convalescent hospitals and public libraries throughout Southern California.Part III - Line 4c:Braille Institute's Braille Publishing Department produced 1,473,068 brailled pages. There were 2,765 subscriptions to our braille publications for blind and visually impaired individuals. The children's publication programs include "Special Collection" and "Partners in Literacy." The adult publication programs include the annual "Rose Parade Program."