Governance
Form 990 (2009) - National Association for Interpretation
Form 990 (2009) - National Association for Interpretation
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Form<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung<br />
benefit trust or private foundation)<br />
| The organization may have to use a copy of this return to satisfy state reporting requirements.<br />
A For the 2009 calendar year, or tax year beginning<br />
and ending<br />
OMB No. 1545-0047<br />
Open to Public<br />
Inspection<br />
B Check if<br />
applicable:<br />
Please C Name of organization<br />
D Employer identification number<br />
use IRS<br />
Address label or<br />
change print or<br />
NATIONAL ASSOCIATION FOR INTERPRETATION<br />
Name type.<br />
change<br />
Doing Business As<br />
84-1036938<br />
Initial<br />
return See Number and street (or P.O. box if mail is not delivered to street address) Room/suite E Telephone number<br />
Terminated<br />
Instruc-<br />
Specific<br />
P.O. BOX 2246 970-484-8283<br />
Amended tions.<br />
return City or town, state or country, and ZIP + 4<br />
G Gross receipts $ 1,441,507.<br />
Application<br />
FORT COLLINS, CO 80522<br />
H(a) Is this a group return<br />
pending<br />
F Name and address of principal officer: JIM COVEL<br />
for affiliates?<br />
Yes X No<br />
230 CHERRY STREET, FORT COLLINS, CO 80522 H(b) Are all affiliates included? Yes No<br />
I Tax-exempt status: X 501(c) ( 3 ) § (insert no.) 4947(a)(1) or 527<br />
If "No," attach a list. (see instructions)<br />
J Website: | WWW.INTERPNET.COM<br />
H(c) Group exemption number |<br />
K Form of organization: X Corporation Trust Association Other |<br />
L Year of formation: 1988 M State of legal domicile: CO<br />
Part I Summary<br />
1 Briefly describe the organization’s mission or most significant activities: TO INSPIRE LEADERSHIP AND<br />
EXCELLENCE TO ADVANCE HERITAGE INTERPRETATION AS A PROFESSION.<br />
Activities & <strong>Governance</strong><br />
Revenue<br />
Expenses<br />
Net Assets or<br />
Fund Balances<br />
2<br />
3<br />
4<br />
5<br />
6<br />
8<br />
9<br />
b<br />
10<br />
11<br />
12<br />
13<br />
14<br />
15<br />
16a<br />
Professional fundraising fees (Part IX, column (A), line 11e) ~~~~~~~~~~~~~~<br />
b Total fundraising expenses (Part IX, column (D), line 25) | 7,981.<br />
17<br />
18<br />
19<br />
20<br />
21 Total liabilities (Part X, line 26) ~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
22 Net assets or fund balances. Subtract line 21 from line 20 <br />
Part II Signature Block<br />
Sign<br />
Here<br />
Return of Organization Exempt From Income Tax<br />
990 2009<br />
Check this box<br />
|<br />
if the organization discontinued its operations or disposed of more than 25% of its net assets.<br />
Number of voting members of the governing body (Part VI, line 1a)<br />
Number of independent voting members of the governing body (Part VI, line 1b) ~~~~~~~~~~~~~~<br />
Total number of employees (Part V, line 2a)<br />
Beginning of Current Year End of Year<br />
1,432,359. 1,426,802.<br />
1,214,846. 1,153,270.<br />
217,513. 273,532.<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct,<br />
and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.<br />
Signature of officer<br />
TIM MERRIMAN, EXECUTIVE DIRECTOR<br />
Type or print name and title<br />
~~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Total number of volunteers (estimate if necessary) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
7a<br />
Total gross unrelated business revenue from Part VIII, column (C), line 12 ~~~~~~~~~~~~~~~~~<br />
Net unrelated business taxable income from Form 990-T, line 34 <br />
Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~<br />
Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~<br />
Investment income (Part VIII, column (A), lines 3, 4, and 7d) ~~~~~~~~~~~~~<br />
Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~<br />
Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) <br />
Grants and similar amounts paid (Part IX, column (A), lines 1-3)<br />
Benefits paid to or for members (Part IX, column (A), line 4)<br />
~~~~~~~~~~~<br />
~~~~~~~~~~~~~<br />
Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~<br />
Other expenses (Part IX, column (A), lines 11a-11d, 11f-24f)<br />
~~~~~~~~~~~~~<br />
Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) ~~~~~~~<br />
Revenue less expenses. Subtract line 18 from line 12 <br />
Total assets (Part X, line 16)<br />
=<br />
=<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
= 9 9<br />
3<br />
4<br />
5<br />
6<br />
7a<br />
7b<br />
Prior Year<br />
Current Year<br />
88,990. 78,473.<br />
1,518,665. 1,256,570.<br />
5,124. 3,118.<br />
77,938. 30,563.<br />
1,690,717. 1,368,724.<br />
50,043.<br />
Preparer’s identifying number<br />
Preparer’s<br />
Date<br />
Check if<br />
(see instructions)<br />
Paid<br />
selfemployed<br />
signature<br />
Preparer’s Firm’s name (or<br />
BROCK AND COMPANY, CPAS, P.C.<br />
Use Only yours if<br />
EIN<br />
self-employed), 3711 JFK PARKWAY, #315<br />
address, and<br />
ZIP + 4 = FORT COLLINS, CO 80525 Phone no. 970-223-7855<br />
9<br />
May the IRS discuss this return with the preparer shown above? (see instructions) X Yes No<br />
932001 02-04-10 LHA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.<br />
Form 990 (2009)<br />
Date<br />
15<br />
15<br />
13<br />
500<br />
38,739.<br />
-13,524.<br />
701,770. 658,973.<br />
1,020,602. 683,630.<br />
1,772,415. 1,342,603.<br />
-81,698. 26,121.
Form 990 (2009)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938 Page 2<br />
Part III Statement of Program Service Accomplishments<br />
1 Briefly describe the organization’s mission: SEE SCHEDULE O FOR CONTINUATION<br />
TO INSPIRE LEADERSHIP AND EXCELLENCE AND TO ADVANCE THE PROFESSION OF<br />
HERITAGE INTERPRETATION BY:<br />
A. FACILITATING COMMUNICATION AMONG THOSE IN THE INTERPRETATION<br />
PROFESSION BY THE EXCHANGE OF IDEAS, TECHNIQUES, AND MUTUAL<br />
2<br />
3<br />
4<br />
Did the organization undertake any significant program services during the year which were not listed on<br />
the prior Form 990 or 990-EZ?<br />
If "Yes," describe these new services on Schedule O.<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ~~~~~~<br />
If "Yes," describe these changes on Schedule O.<br />
Describe the exempt purpose achievements for each of the organization’s three largest program services by expenses.<br />
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and<br />
allocations to others, the total expenses, and revenue, if any, for each program service reported.<br />
Yes<br />
Yes<br />
X<br />
X<br />
No<br />
No<br />
4a<br />
(Code: ) (Expenses $ 588,388. including grants of $ ) (Revenue $ 319,191. )<br />
INTERNATIONAL, NATIONAL AND REGIONAL WORKSHOPS - THE INTERNATIONAL<br />
CONFERENCE IN 2009 HAD ABOUT 80 PERSONS ATTENDING IN ATHENS, GREECE.<br />
THE NATIONAL WORKSHOP IN HARTFORD, CONNECTICUT, HAD 650 ATTENDING, DOWN<br />
FROM OUR USUAL ATTENDANCE OF 1,000. WE HAD ABOUT 800 ATTEND 8 DIFFERENT<br />
REGIONAL WORKSHOPS HELD AROUND THE U.S. MOST WORKSHOPS ARE THREE TO<br />
FIVE DAYS IN LENGTH AND PROFESSIONAL DEVELOPMENT SESSIONS AND<br />
NETWORKING ARE THE PROGRAM FOCUSES OF THESE EVENTS. THESE SERVICES ARE<br />
USED BY MEMBERS AND NON-MEMBERS TO STAY ABREAST OF ADVANCES IN THE<br />
PROFESSION.<br />
4b<br />
4c<br />
(Code: ) (Expenses $ 281,139. including grants of $ ) (Revenue $ 124,785. )<br />
CERTIFICATION AND TRAINING - PROFESSIONAL CREDENTIALING IN SIX<br />
CATEGORIES IS A PRIMARY GOAL OF THE ORGANIZATION AND THIS IS OPEN TO<br />
MEMBERS AND NON-MEMBERS. NAI’S PROFESSIONAL TRAINING WORKSHOPS ASSIST<br />
PEOPLE IN EARNING THE CREDENTIALS AND SOME OF THE WORKSHOPS ARE<br />
TRAINING PROGRAMS THAT CONFER A CREDENTIAL AT END OF THE COURSE (I.E.<br />
CERTIFIED INTERPRETIVE GUIDE, CERTIFIED INTERPRETIVE HOST). THE FOUR<br />
PROFESSIONAL CATEGORIES (CERTIFIED HERITAGE INTERPRETER, CERTIFIED<br />
INTERPRETIVE TRAINER, CERTIFIED INTERPRETIVE PLANNER AND CERTIFIED<br />
INTERPRETIVE MANAGERS) MAY BE EARNED BY MEMBERS OR NON-MEMBERS BY<br />
APPLYING THROUGH NAI FOR A PROCESS OF EVALUATION THAT INCLUDE<br />
PEER-REVIEWS BY THOSE ALREADY HOLDING THOSE CREDENTIALS.<br />
(Code: ) (Expenses $ 238,643. including grants of $ ) (Revenue $ 108,310. )<br />
PRINT PUBLICATIONS AND E-NEWSLETTERS - THE PRODUCTION AND DISTRIBUTION<br />
OF HIGH QUALITY PUBLICATIONS TO EDUCATE AND SERVE MEMBERS AND<br />
NON-MEMBERS IN PROFESSIONAL DEVELOPMENT IS ANOTHER GOAL. NAI PRODUCES<br />
ONE BI-MONTHLY MAGAZINE (LEGACY), TWO JOURNALS OF INTERPRETATION<br />
ANNUALLY, AND 24 E-NEWSLETTERS (NAINOW) EACH YEAR. WE HAVE 10 REGIONAL<br />
AFFILIATES AND 11 AFFINITY GROUPS WHO ALSO PRODUCE QUARTERLY ELECTRONIC<br />
NEWSLETTERS TO CONSTITUENTS. APPROXIMATE NUMBERS OF PRINT AND<br />
E-NEWSLETTERS DELIVERED ARE:<br />
LEGACY MAGAZINE = 30,000; JOURNAL OF INTERPRETATION RESEARCH = 5,000;<br />
NAINOW E-NEWSLETTER = 110,400; REGIONAL/SECTION E-NEWSLETTERS = 25,200<br />
4d Other program services. (Describe in Schedule O.)<br />
(Expenses $ 57,162. including grants of $ ) (Revenue $ 704,284. )<br />
4e Total program service expenses J $ 1,165,332.<br />
932002<br />
02-04-10<br />
Form 990 (2009)
Form 990 (2009)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part IV Checklist of Required Schedules<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
12<br />
12A Was the organization included in consolidated, independent audited financial statements for the tax year? Yes No<br />
If "Yes," completing Schedule D, Parts XI, XII, and XIII is optional ~~~~~~~~~~~~~~~~~~~~ 12A X<br />
13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ~~~~~~~~~~~~~~<br />
15<br />
16<br />
17<br />
18<br />
19<br />
20<br />
¥<br />
¥<br />
¥<br />
¥<br />
¥<br />
¥<br />
b<br />
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?<br />
If "Yes," complete Schedule A~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Is the organization required to complete Schedule B, Schedule of Contributors? ~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for<br />
public office? If "Yes," complete Schedule C, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If "Yes," complete Schedule C, Part II ~<br />
Section 501(c)(4), 501(c)(5), and 501(c)(6) organizations. Is the organization subject to the section 6033(e) notice and<br />
reporting requirement and proxy tax? If "Yes," complete Schedule C, Part III ~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to<br />
provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I<br />
Did the organization receive or hold a conservation easement, including easements to preserve open space,<br />
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II~~~~~~~~~~~~~~<br />
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete<br />
Schedule D, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide<br />
credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV ~~<br />
Did the organization, directly or through a related organization, hold assets in term, permanent, or quasi-endowments?<br />
If "Yes," complete Schedule D, Part V ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Is the organization’s answer to any of the following questions "Yes"? If so, complete Schedule D, Parts VI, VII, VIII, IX, or X<br />
as applicable ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D,<br />
Part VI.<br />
Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total<br />
assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII.<br />
Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total<br />
assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.<br />
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in<br />
Part X, line 16? If "Yes," complete Schedule D, Part IX.<br />
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X.<br />
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses<br />
the organization’s liability for uncertain tax positions under FIN 48? If "Yes," complete Schedule D, Part X.<br />
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete<br />
Schedule D, Parts XI, XII, and XIII.<br />
14a<br />
Did the organization maintain an office, employees, or agents outside of the United States? ~~~~~~~~~~~~~~~~<br />
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business,<br />
and program service activities outside the United States? If "Yes," complete Schedule F, Part I ~~~~~~~~~~~~~~<br />
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization<br />
or entity located outside the United States? If "Yes," complete Schedule F, Part II ~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals<br />
located outside the United States? If "Yes," complete Schedule F, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,<br />
column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines<br />
1c and 8a? If "Yes," complete Schedule G, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes,"<br />
complete Schedule G, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization operate one or more hospitals? If "Yes," complete Schedule H <br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
12<br />
13<br />
14a<br />
14b<br />
15<br />
16<br />
17<br />
18<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
Page 3<br />
No<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
19 X<br />
20 X<br />
Form 990 (2009)<br />
932003<br />
02-04-10
Form 990 (2009)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part IV Checklist of Required Schedules (continued)<br />
21<br />
22<br />
23<br />
24a<br />
26<br />
27<br />
28<br />
29<br />
30<br />
31<br />
32<br />
33<br />
34<br />
35<br />
36<br />
37<br />
38<br />
b<br />
c<br />
d<br />
25a<br />
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a<br />
disqualified person during the year? If "Yes," complete Schedule L, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~<br />
b<br />
a<br />
b<br />
c<br />
Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the<br />
United States on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II ~~~~~~~~~~~~~~~~~~<br />
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX,<br />
column (A), line 2? If "Yes," complete Schedule I, Parts I and III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current<br />
and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete<br />
Schedule J ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the<br />
last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete<br />
Schedule K. If "No", go to line 25 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ~~~~~~~~~~~<br />
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease<br />
any tax-exempt bonds? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? ~~~~~~~~~~~<br />
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and<br />
that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete<br />
Schedule L, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified<br />
person outstanding as of the end of the organization’s tax year? If "Yes," complete Schedule L, Part II ~~~~~~~~~~~<br />
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial<br />
contributor, or a grant selection committee member, or to a person related to such an individual? If "Yes," complete<br />
Schedule L, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Was the organization a party to a business transaction with one of the following parties, (see Schedule L, Part IV<br />
instructions for applicable filing thresholds, conditions, and exceptions):<br />
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ~~~~~~~~~~~<br />
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ~~<br />
An entity of which a current or former officer, director, trustee, or key employee of the organization (or a family member) was<br />
an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV ~~~~~~~~~~~~~~~<br />
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M ~~~~~~~~~<br />
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation<br />
contributions? If "Yes," complete Schedule M ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization liquidate, terminate, or dissolve and cease operations?<br />
If "Yes," complete Schedule N, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete<br />
Schedule N, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations<br />
sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I ~~~~~~~~~~~~~~~~~~~~~~~~<br />
Was the organization related to any tax-exempt or taxable entity?<br />
If "Yes," complete Schedule R, Parts II, III, IV, and V, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Is any related organization a controlled entity within the meaning of section 512(b)(13)?<br />
If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization?<br />
If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization conduct more than 5% of its activities through an entity that is not a related organization<br />
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI ~~~~~~~~<br />
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19?<br />
Note. All Form 990 filers are required to complete Schedule O.<br />
<br />
21<br />
22<br />
23<br />
24a<br />
24b<br />
24c<br />
24d<br />
25a<br />
25b<br />
26<br />
27<br />
28a<br />
28b<br />
28c<br />
29<br />
30<br />
31<br />
32<br />
33<br />
34<br />
35<br />
36<br />
37<br />
Yes<br />
X<br />
X<br />
Page 4<br />
No<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
38 X<br />
Form 990 (2009)<br />
932004<br />
02-04-10
Form 990 (2009)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part V Statements Regarding Other IRS Filings and Tax Compliance<br />
1a<br />
Enter the number reported in Box 3 of Form 1096, Annual Summary and Transmittal of<br />
3a<br />
7<br />
8<br />
9<br />
10<br />
11<br />
b<br />
c<br />
b<br />
b<br />
b<br />
b<br />
c<br />
b<br />
a<br />
b<br />
c<br />
d<br />
e<br />
f<br />
g<br />
h<br />
a<br />
b<br />
a<br />
b<br />
a<br />
b<br />
b<br />
U.S. Information Returns. Enter -0- if not applicable ~~~~~~~~~~~~~~~~~~~~~~~<br />
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable ~~~~~~~~~~ 1b<br />
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming<br />
(gambling) winnings to prize winners? <br />
2a<br />
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements,<br />
filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~<br />
If at least one is reported on line 2a, did the organization file all required federal employment tax returns? ~~~~~~~~~~<br />
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file this return. (see instructions)<br />
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? ~~~<br />
If "Yes," has it filed a Form 990-T for this year? If "No," provide an explanation in Schedule O ~~~~~~~~~~~~~~~<br />
4a<br />
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a<br />
financial account in a foreign country (such as a bank account, securities account, or other financial account)?~~~~~~~<br />
If "Yes," enter the name of the foreign country: J<br />
See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and<br />
Financial Accounts.<br />
5a<br />
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ~~~~~~~~~~~~<br />
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? ~~~~~~~~~<br />
If "Yes," to line 5a or 5b, did the organization file Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited<br />
Tax Shelter Transaction? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
6a<br />
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit<br />
any contributions that were not tax deductible?<br />
Organizations that may receive deductible contributions under section 170(c).<br />
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the<br />
Sponsoring organizations maintaining donor advised funds.<br />
Section 501(c)(7) organizations. Enter:<br />
Section 501(c)(12) organizations. Enter:<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts<br />
were not tax deductible? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services<br />
provided to the payor? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
If "Yes," did the organization notify the donor of the value of the goods or services provided?<br />
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required<br />
to file Form 8282?<br />
12a<br />
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?<br />
1a<br />
2a<br />
~~~~~~~~~~~~~~~<br />
<br />
If "Yes," indicate the number of Forms 8282 filed during the year<br />
~~~~~~~~~~~~~~~~<br />
Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal<br />
benefit contract? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?<br />
For all contributions of qualified intellectual property, did the organization file Form 8899 as required?<br />
7d<br />
10a<br />
10b<br />
11a<br />
11b<br />
12b<br />
~~~~~~~~~<br />
~~~~~~~~~~~<br />
For contributions of cars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as required? ~~~~~<br />
supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings<br />
at any time during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization make any taxable distributions under section 4966? ~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization make a distribution to a donor, donor advisor, or related person? ~~~~~~~~~~~~~~~~~~~<br />
Initiation fees and capital contributions included on Part VIII, line 12 ~~~~~~~~~~~~~~~<br />
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ~~~~~~<br />
Gross income from members or shareholders ~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Gross income from other sources (Do not net amounts due or paid to other sources against<br />
amounts due or received from them.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
If "Yes," enter the amount of tax-exempt interest received or accrued during the year<br />
<br />
16<br />
0<br />
13<br />
1c<br />
2b<br />
3a<br />
3b<br />
4a<br />
5a<br />
5b<br />
5c<br />
6a<br />
6b<br />
7a<br />
7b<br />
7c<br />
7e<br />
7f<br />
7g<br />
7h<br />
8<br />
9a<br />
9b<br />
12a<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
Page 5<br />
No<br />
X<br />
X<br />
X<br />
X<br />
Form 990 (2009)<br />
932005<br />
02-04-10
Form 990 (2009)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938 Page 6<br />
Part VI <strong>Governance</strong>, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response<br />
to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.<br />
Section A. Governing Body and Management<br />
1a<br />
Enter the number of voting members of the governing body ~~~~~~~~~~~~~~~~~~~<br />
2<br />
3<br />
4<br />
5<br />
6<br />
8<br />
11<br />
b<br />
b<br />
a<br />
b<br />
9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the<br />
organization’s mailing address? If "Yes," provide the names and addresses in Schedule O <br />
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)<br />
b<br />
11A<br />
12a<br />
13<br />
14<br />
15<br />
b<br />
c<br />
a<br />
b<br />
16a<br />
b<br />
exempt status with respect to such arrangements? <br />
Section C. Disclosure<br />
17 List the states with which a copy of this Form 990 is required to be filed J NONE<br />
18<br />
19<br />
20<br />
932006<br />
02-04-10<br />
Enter the number of voting members that are independent<br />
~~~~~~~~~~~~~~~~~~~<br />
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other<br />
officer, director, trustee, or key employee? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization delegate control over management duties customarily performed by or under the direct supervision<br />
of officers, directors or trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~<br />
Did the organization make any significant changes to its organizational documents since the prior Form 990 was filed? ~~~<br />
Did the organization become aware during the year of a material diversion of the organization’s assets?<br />
Does the organization have members or stockholders?<br />
Describe in Schedule O the process, if any, used by the organization to review this Form 990.<br />
Does the organization have a written conflict of interest policy? If "No," go to line 13 ~~~~~~~~~~~~~~~~~~~~<br />
to conflicts? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Does the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe<br />
in Schedule O how this is done ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
1a<br />
1b<br />
~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
7a<br />
Does the organization have members, stockholders, or other persons who may elect one or more members of the<br />
governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Are any decisions of the governing body subject to approval by members, stockholders, or other persons? ~~~~~~~~~<br />
Did the organization contemporaneously document the meetings held or written actions undertaken during the year<br />
by the following:<br />
The governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Each committee with authority to act on behalf of the governing body?<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
10a<br />
Does the organization have local chapters, branches, or affiliates? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
If "Yes," does the organization have written policies and procedures governing the activities of such chapters, affiliates,<br />
and branches to ensure their operations are consistent with those of the organization?<br />
~~~~~~~~~~~~~~~~~~<br />
Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form? ~~~~~<br />
Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise<br />
Does the organization have a written whistleblower policy?<br />
Does the organization have a written document retention and destruction policy?<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~<br />
Did the process for determining compensation of the following persons include a review and approval by independent<br />
persons, comparability data, and contemporaneous substantiation of the deliberation and decision?<br />
The organization’s CEO, Executive Director, or top management official<br />
Other officers or key employees of the organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
If "Yes" to line 15a or 15b, describe the process in Schedule O. (See instructions.)<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a<br />
taxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
If "Yes," has the organization adopted a written policy or procedure requiring the organization to evaluate its participation<br />
in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization’s<br />
Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for<br />
public inspection. Indicate how you make these available. Check all that apply.<br />
X Own website Another’s website X Upon request<br />
Describe in Schedule O whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financial<br />
statements available to the public.<br />
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: |<br />
NATIONAL ASSOCIATION FOR INTERPRETA - 970-484-8283<br />
230 CHERRY STREET, FORT COLLINS, CO 80522<br />
Form 990 (2009)<br />
15<br />
15<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7a<br />
7b<br />
8a<br />
8b<br />
9<br />
10a<br />
10b<br />
11<br />
12a<br />
12b<br />
12c<br />
13<br />
14<br />
15a<br />
15b<br />
16a<br />
16b<br />
Yes<br />
X<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
X<br />
X<br />
X<br />
X
Form 990 (2009)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated<br />
Employees, and Independent Contractors<br />
Section A.<br />
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees<br />
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax<br />
year. Use Schedule J-2 if additional space is needed.<br />
¥ List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation.<br />
Enter -0- in columns (D), (E), and (F) if no compensation was paid.<br />
¥ List all of the organization’s current key employees. See instructions for definition of "key employee."<br />
¥ List the organization’s five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable<br />
compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations.<br />
¥ List all of the organization’s former officers, key employees, and highest compensated employees who received more than $100,000 of<br />
reportable compensation from the organization and any related organizations.<br />
¥ List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the organization,<br />
more than $10,000 of reportable compensation from the organization and any related organizations.<br />
List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees;<br />
and former such persons.<br />
Check this box if the organization did not compensate any current officer, director, or trustee.<br />
(A) (B) (C) (D) (E) (F)<br />
Name and Title<br />
Average<br />
hours<br />
per<br />
week<br />
Position<br />
(check all that apply)<br />
Individual trustee or director<br />
Institutional trustee<br />
Officer<br />
Key employee<br />
Highest compensated<br />
employee<br />
Former<br />
Reportable<br />
compensation<br />
from<br />
the<br />
organization<br />
(W-2/1099-MISC)<br />
Reportable<br />
compensation<br />
from related<br />
organizations<br />
(W-2/1099-MISC)<br />
Page 7<br />
Estimated<br />
amount of<br />
other<br />
compensation<br />
from the<br />
organization<br />
and related<br />
organizations<br />
JIM COVEL<br />
PRESIDENT 8.00 X X 0. 0. 0.<br />
LYNN YOUNGBLOOD<br />
VP ADMINISTRATION 4.00 X X 0. 0. 0.<br />
DONNA RICHARDSON<br />
VP PROGRAMS 4.00 X X 0. 0. 0.<br />
BRUCE STEBBINS<br />
TREASURER 4.00 X X 0. 0. 0.<br />
NANCY STIMSON<br />
SECRETARY 4.00 X X 0. 0. 0.<br />
K.C. DENDOOVEN<br />
AT-LARGE REPRESENTATIVES 4.00 X 0. 0. 0.<br />
AMY FORD<br />
DIRECTOR 4.00 X 0. 0. 0.<br />
TRAVIS WILLIAMS<br />
DIRECTOR 4.00 X 0. 0. 0.<br />
REGINALD HAGOOD<br />
AT-LARGE REPRESENTATIVES 4.00 X 0. 0. 0.<br />
JULIE CHAMPION<br />
DIRECTOR 4.00 X 0. 0. 0.<br />
BARBARA WOODFORD<br />
DIRECTOR 4.00 X 0. 0. 0.<br />
LINDA STRAND<br />
DIRECTOR 4.00 X 0. 0. 0.<br />
TRAVIS WILLIAMS<br />
DIRECTOR 4.00 X 0. 0. 0.<br />
TODD BRIDGEWATER<br />
DIRECTOR 4.00 X 0. 0. 0.<br />
KAREN LAMERE<br />
DIRECTOR 4.00 X 0. 0. 0.<br />
TIM MERRIMAN<br />
EXECUTIVE DIRECTOR 51.00 X X 115,761. 0. 25,291.<br />
932007 02-04-10<br />
Form 990 (2009)
Form 990 (2009)<br />
Part VII Section A.<br />
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)<br />
(A) (B) (C) (D) (E) (F)<br />
Name and title<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Average<br />
hours<br />
per<br />
week<br />
Position<br />
(check all that apply)<br />
Individual trustee or director<br />
Institutional trustee<br />
Officer<br />
Key employee<br />
Highest compensated<br />
employee<br />
Former<br />
Reportable<br />
compensation<br />
from<br />
the<br />
organization<br />
(W-2/1099-MISC)<br />
Reportable<br />
compensation<br />
from related<br />
organizations<br />
(W-2/1099-MISC)<br />
Page 8<br />
Estimated<br />
amount of<br />
other<br />
compensation<br />
from the<br />
organization<br />
and related<br />
organizations<br />
1b Total | 115,761. 0. 25,291.<br />
2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 in reportable<br />
compensation from the organization |<br />
1<br />
Yes No<br />
3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on<br />
line 1a? If "Yes," complete Schedule J for such individual ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3<br />
4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization<br />
and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual~~~~~~~~~~~~~<br />
4<br />
5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization for services rendered to<br />
the organization? If "Yes," complete Schedule J for such person 5<br />
X<br />
X<br />
X<br />
Section B. Independent Contractors<br />
1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from<br />
the organization. NONE<br />
(A) (B) (C)<br />
Name and business address Description of services Compensation<br />
2 Total number of independent contractors (including but not limited to those listed above) who received more than<br />
$100,000 in compensation from the organization |<br />
0<br />
932008 02-04-10<br />
Form 990 (2009)
Form 990 (2009)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938 Page 9<br />
Part VIII Statement of Revenue<br />
(A) (B) (C)<br />
(D)<br />
Total revenue Related or Unrelated<br />
Revenue<br />
excluded from<br />
exempt function business tax under<br />
revenue revenue sections 512,<br />
513, or 514<br />
Contributions, gifts, grants<br />
and other similar amounts<br />
Program Service<br />
Revenue<br />
Other Revenue<br />
1 a<br />
12<br />
932009<br />
02-04-10<br />
b<br />
c<br />
d<br />
e<br />
f<br />
g Noncash contributions included in lines 1a-1f: $<br />
h<br />
2 a<br />
3<br />
4<br />
5<br />
b<br />
c<br />
d<br />
e<br />
6 a<br />
b<br />
c<br />
d<br />
b<br />
c<br />
d<br />
8 a<br />
b<br />
c<br />
9 a<br />
b<br />
c<br />
10 a<br />
b<br />
c<br />
c<br />
d<br />
Federated campaigns<br />
Membership dues<br />
~~~~~~<br />
~~~~~~~~<br />
Fundraising events ~~~~~~~~<br />
Related organizations<br />
~~~~~~<br />
Government grants (contributions)<br />
All other contributions, gifts, grants, and<br />
similar amounts not included above ~~<br />
1a<br />
1b<br />
1c<br />
1d<br />
1e<br />
1f<br />
Total. Add lines 1a-1f |<br />
Investment income (including dividends, interest, and<br />
other similar amounts) ~~~~~~~~~~~~~~~~~ |<br />
Income from investment of tax-exempt bond proceeds<br />
Royalties |<br />
(i) Real (ii) Personal<br />
Gross Rents ~~~~~~~ 34,189.<br />
Less: rental expenses~~~<br />
72,783.<br />
Rental income or (loss) ~~ -38,594.<br />
Net rental income or (loss)<br />
7 a Gross amount from sales of<br />
assets other than inventory<br />
Less: cost or other basis<br />
and sales expenses<br />
~~~<br />
Gain or (loss) ~~~~~~~<br />
e Total. Add lines 11a-11d ~~~~~~~~~~~~~~~ |<br />
Total revenue. See instructions. |<br />
a<br />
b<br />
a<br />
b<br />
a<br />
b<br />
|<br />
|<br />
(i) Securities<br />
(ii) Other<br />
Net gain or (loss) |<br />
Gross income from fundraising events (not<br />
including $<br />
of<br />
contributions reported on line 1c). See<br />
Part IV, line 18 ~~~~~~~~~~~~~<br />
Less: direct expenses~~~~~~~~~~<br />
Net income or (loss) from fundraising events |<br />
Gross income from gaming activities. See<br />
Part IV, line 19 ~~~~~~~~~~~~~<br />
Less: direct expenses<br />
~~~~~~~~~<br />
Net income or (loss) from gaming activities<br />
Gross sales of inventory, less returns<br />
and allowances ~~~~~~~~~~~~~<br />
Less: cost of goods sold<br />
~~~~~~~~<br />
|<br />
Net income or (loss) from sales of inventory |<br />
Miscellaneous Revenue<br />
Business Code<br />
11 a ADVERTISING INCOME 511190 64,150. 64,150.<br />
b MISCELLANEOUS INCOME 900099 5,007. 5,007.<br />
All other revenue ~~~~~~~~~~~~~<br />
78,473.<br />
78,473.<br />
Business Code<br />
MEMBERSHIP DUES AND PU 900099 742,725. 742,725.<br />
WORKSHOP REVENUE 900099 513,845. 513,845.<br />
f All other program service revenue ~~~~~<br />
g Total. Add lines 2a-2f | 1,256,570.<br />
3,118. 3,118.<br />
-38,594. -25,411. -13,183.<br />
69,157.<br />
1,368,724.1,264,695. 38,739. -13,183.<br />
Form 990 (2009)
Form 990 (2009)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part IX Statement of Functional Expenses<br />
All other expenses<br />
Total functional expenses. Add lines 1 through 24f<br />
Joint costs. Check here | if following<br />
SOP 98-2. Complete this line only if the organization<br />
932010 02-04-10<br />
Section 501(c)(3) and 501(c)(4) organizations must complete all columns.<br />
All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).<br />
(A) (B) (C) (D)<br />
Do not include amounts reported on lines 6b,<br />
7b, 8b, 9b, and 10b of Part VIII.<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
12<br />
13<br />
14<br />
15<br />
16<br />
17<br />
18<br />
19<br />
20<br />
21<br />
22<br />
23<br />
24<br />
25<br />
26<br />
a<br />
b<br />
c<br />
d<br />
e<br />
f<br />
g<br />
a<br />
b<br />
c<br />
d<br />
e<br />
f<br />
Grants and other assistance to governments and<br />
organizations in the U.S. See Part IV, line 21 ~~<br />
Grants and other assistance to individuals in<br />
the U.S. See Part IV, line 22 ~~~~~~~~~<br />
Grants and other assistance to governments,<br />
organizations, and individuals outside the U.S.<br />
See Part IV, lines 15 and 16 ~~~~~~~~~<br />
Benefits paid to or for members ~~~~~~~<br />
Compensation of current officers, directors,<br />
trustees, and key employees ~~~~~~~~<br />
Compensation not included above, to disqualified<br />
persons (as defined under section 4958(f)(1)) and<br />
persons described in section 4958(c)(3)(B)<br />
Other salaries and wages ~~~~~~~~~~<br />
Pension plan contributions (include section 401(k)<br />
and section 403(b) employer contributions)<br />
~~~<br />
~~~<br />
Other employee benefits ~~~~~~~~~~<br />
Payroll taxes ~~~~~~~~~~~~~~~~<br />
Fees for services (non-employees):<br />
Management ~~~~~~~~~~~~~~~~<br />
Legal ~~~~~~~~~~~~~~~~~~~~<br />
Accounting ~~~~~~~~~~~~~~~~~<br />
Lobbying ~~~~~~~~~~~~~~~~~~<br />
Professional fundraising services. See Part IV, line 17<br />
Investment management fees ~~~~~~~~<br />
Other ~~~~~~~~~~~~~~~~~~~~<br />
Advertising and promotion<br />
~~~~~~~~~<br />
Office expenses~~~~~~~~~~~~~~~<br />
Information technology ~~~~~~~~~~~<br />
Royalties ~~~~~~~~~~~~~~~~~~<br />
Occupancy ~~~~~~~~~~~~~~~~~<br />
Travel<br />
~~~~~~~~~~~~~~~~~~~<br />
Payments of travel or entertainment expenses<br />
for any federal, state, or local public officials<br />
Conferences, conventions, and meetings ~~<br />
Interest<br />
~~~~~~~~~~~~~~~~~~<br />
Payments to affiliates ~~~~~~~~~~~~<br />
Depreciation, depletion, and amortization ~~<br />
Insurance ~~~~~~~~~~~~~~~~~<br />
Other expenses. Itemize expenses not covered<br />
above. (Expenses grouped together and labeled<br />
miscellaneous may not exceed 5% of total<br />
reported in column (B) joint costs from a combined<br />
educational campaign and fundraising solicitation <br />
Total expenses<br />
Program service<br />
expenses<br />
Management and<br />
general expenses<br />
Fundraising<br />
expenses<br />
Page 10<br />
115,761. 57,881. 56,723. 1,157.<br />
374,315. 318,168. 52,404. 3,743.<br />
130,213. 110,681. 18,230. 1,302.<br />
38,684. 32,881. 5,803.<br />
14,025. 11,921. 1,964. 140.<br />
2,398. 1,918. 480.<br />
73,007. 59,398. 13,594. 15.<br />
16,075. 14,130. 1,768. 177.<br />
66,170. 61,523. 4,512. 135.<br />
20,590. 17,502. 2,882. 206.<br />
27,798. 23,628. 4,170.<br />
expenses shown on line 25 below.) ~~~~~~~<br />
WORKSHOPS 235,086. 235,086.<br />
MEMBER SERVICES 147,463. 147,463.<br />
BANK AND CREDIT CARD FE 39,044. 32,798. 5,856. 390.<br />
SCHOLARSHIPS 35,776. 35,060. 716.<br />
DUES AND SUBSCRIPTIONS 2,052. 1,596. 456.<br />
4,146. 3,698. 448.<br />
1,342,603. 1,165,332. 169,290. 7,981.<br />
Form 990 (2009)
Form 990 (2009)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938 Page 11<br />
Part X Balance Sheet<br />
Net Assets or Fund Balances<br />
Liabilities<br />
Assets<br />
(A)<br />
(B)<br />
Beginning of year<br />
End of year<br />
1 Cash - non-interest-bearing ~~~~~~~~~~~~~~~~~~~~~~~~~<br />
21,047. 1<br />
36,756.<br />
2 Savings and temporary cash investments ~~~~~~~~~~~~~~~~~~<br />
77,203. 2 108,610.<br />
3 Pledges and grants receivable, net ~~~~~~~~~~~~~~~~~~~~~<br />
30,935. 3<br />
16,595.<br />
4 Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
82,786. 4<br />
88,698.<br />
5 Receivables from current and former officers, directors, trustees, key<br />
employees, and highest compensated employees. Complete Part II<br />
of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
5<br />
6 Receivables from other disqualified persons (as defined under section<br />
4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete<br />
Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
6<br />
7 Notes and loans receivable, net ~~~~~~~~~~~~~~~~~~~~~~~<br />
7<br />
8 Inventories for sale or use ~~~~~~~~~~~~~~~~~~~~~~~~~~ 190,693. 8 186,939.<br />
9 Prepaid expenses and deferred charges ~~~~~~~~~~~~~~~~~~<br />
9<br />
10a<br />
Land, buildings, and equipment: cost or other<br />
basis. Complete Part VI of Schedule D ~~~ 10a 1,234,129.<br />
b Less: accumulated depreciation ~~~~~~ 10b 245,847. 1,028,773. 10c 988,282.<br />
11<br />
12<br />
Investments - publicly traded securities ~~~~~~~~~~~~~~~~~~~<br />
Investments - other securities. See Part IV, line 11 ~~~~~~~~~~~~~~<br />
11<br />
12<br />
13 Investments - program-related. See Part IV, line 11 ~~~~~~~~~~~~~<br />
13<br />
14 Intangible assets ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
14<br />
15 Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~<br />
922. 15<br />
922.<br />
16 Total assets. Add lines 1 through 15 (must equal line 34) 1,432,359. 16 1,426,802.<br />
17 Accounts payable and accrued expenses ~~~~~~~~~~~~~~~~~~ 102,213. 17 11,228.<br />
18 Grants payable ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
18<br />
19 Deferred revenue ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 308,871. 19 315,126.<br />
20 Tax-exempt bond liabilities ~~~~~~~~~~~~~~~~~~~~~~~~~<br />
20<br />
21 Escrow or custodial account liability. Complete Part IV of Schedule D ~~~~<br />
21<br />
22 Payables to current and former officers, directors, trustees, key employees,<br />
highest compensated employees, and disqualified persons. Complete Part II<br />
of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
22<br />
23 Secured mortgages and notes payable to unrelated third parties ~~~~~~ 728,731. 23 757,536.<br />
24 Unsecured notes and loans payable to unrelated third parties ~~~~~~~~<br />
24<br />
25 Other liabilities. Complete Part X of Schedule D ~~~~~~~~~~~~~~~<br />
75,031. 25 69,380.<br />
26 Total liabilities. Add lines 17 through 25 1,214,846. 26 1,153,270.<br />
Organizations that follow SFAS 117, check here | X and complete<br />
lines 27 through 29, and lines 33 and 34.<br />
27 Unrestricted net assets ~~~~~~~~~~~~~~~~~~~~~~~~~~~ -572,621. 27 -509,987.<br />
28 Temporarily restricted net assets ~~~~~~~~~~~~~~~~~~~~~~ 206,740. 28 200,000.<br />
29 Permanently restricted net assets ~~~~~~~~~~~~~~~~~~~~~ 583,394. 29 583,519.<br />
Organizations that do not follow SFAS 117, check here | and<br />
complete lines 30 through 34.<br />
30<br />
31<br />
Capital stock or trust principal, or current funds ~~~~~~~~~~~~~~~<br />
Paid-in or capital surplus, or land, building, or equipment fund ~~~~~~~~<br />
30<br />
31<br />
32 Retained earnings, endowment, accumulated income, or other funds ~~~~<br />
32<br />
33 Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~ 217,513. 33 273,532.<br />
34 Total liabilities and net assets/fund balances 1,432,359. 34 1,426,802.<br />
Form 990 (2009)<br />
932011 02-04-10
Form 990 (2009)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938 Page 12<br />
Part XI Financial Statements and Reporting<br />
Yes No<br />
1 Accounting method used to prepare the Form 990: Cash X Accrual Other<br />
If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O.<br />
2a<br />
Were the organization’s financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~ 2a X<br />
b Were the organization’s financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~ 2b X<br />
c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit,<br />
review, or compilation of its financial statements and selection of an independent accountant? ~~~~~~~~~~~~~~~ 2c X<br />
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.<br />
d If "Yes" to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a<br />
consolidated basis, separate basis, or both:<br />
X Separate basis Consolidated basis Both consolidated and separate basis<br />
3a<br />
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit<br />
Act and OMB Circular A-133? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3a X<br />
b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit<br />
or audits, explain why in Schedule O and describe any steps taken to undergo such audits. 3b<br />
Form 990 (2009)<br />
932012 02-04-10
SCHEDULE A<br />
(Form 990 or 990-EZ)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Complete if the organization is a section 501(c)(3) organization or a section<br />
4947(a)(1) nonexempt charitable trust.<br />
| Attach to Form 990 or Form 990-EZ. | See separate instructions.<br />
OMB No. 1545-0047<br />
Open to Public<br />
Inspection<br />
Name of the organization<br />
Employer identification number<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part I Reason for Public Charity Status (All organizations must complete this part.) See instructions.<br />
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
e<br />
f<br />
g<br />
h<br />
X<br />
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).<br />
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)<br />
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).<br />
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital’s name,<br />
city, and state:<br />
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in<br />
section 170(b)(1)(A)(iv). (Complete Part II.)<br />
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).<br />
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in<br />
section 170(b)(1)(A)(vi). (Complete Part II.)<br />
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)<br />
An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from<br />
activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment<br />
income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975.<br />
See section 509(a)(2). (Complete Part III.)<br />
An organization organized and operated exclusively to test for public safety. See section 509(a)(4).<br />
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or<br />
more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that<br />
describes the type of supporting organization and complete lines 11e through 11h.<br />
a Type I b Type II c Type III - Functionally integrated d Type III - Other<br />
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than<br />
foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).<br />
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III<br />
supporting organization, check this box<br />
(i)<br />
(ii)<br />
(iii)<br />
Public Charity Status and Public Support<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?<br />
A person who directly or indirectly controls, either alone or together with persons described in (ii) and (iii) below,<br />
the governing body of the supported organization?<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
A family member of a person described in (i) above? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
A 35% controlled entity of a person described in (i) or (ii) above? ~~~~~~~~~~~~~~~~~~~~~~~~<br />
Provide the following information about the supported organization(s).<br />
2009<br />
(iii) Type of<br />
(i) Name of supported (ii) EIN<br />
(iv) Is the organization (v) Did you notify the (vi) Is the<br />
(vii)<br />
organization in col. (i) listed in your organization in col.<br />
organization in col.<br />
Amount of<br />
organization<br />
(described on lines 1-9<br />
(i) organized in the support<br />
governing document? (i) of your support? U.S.?<br />
above or IRC section<br />
(see instructions) ) Yes No Yes No Yes No<br />
11g(i)<br />
11g(ii)<br />
11g(iii)<br />
Yes<br />
No<br />
Total<br />
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for<br />
Form 990 or 990-EZ.<br />
Schedule A (Form 990 or 990-EZ) 2009<br />
932021 02-08-10
Schedule A (Form 990 or 990-EZ) 2009<br />
Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)<br />
(Complete only if you checked the box on line 5, 7, or 8 of Part I.)<br />
Section A. Public Support<br />
Calendar year (or fiscal year beginning in)| (a) 2005 (b) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total<br />
1<br />
2<br />
3<br />
4<br />
5<br />
Total. Add lines 1 through 3 ~~~<br />
6 Public support. Subtract line 5 from line 4.<br />
Calendar year (or fiscal year beginning in)| (a) 2005 (b) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total<br />
7<br />
8<br />
9<br />
10<br />
11<br />
12<br />
13<br />
assets (Explain in Part IV.) ~~~~<br />
Total support. Add lines 7 through 10<br />
First five years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3)<br />
organization, check this box and stop here |<br />
Section C. Computation of Public Support Percentage<br />
14<br />
15<br />
16a<br />
33 1/3% support test - 2009. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and<br />
17a<br />
10% -facts-and-circumstances test - 2009. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more,<br />
18<br />
Gifts, grants, contributions, and<br />
membership fees received. (Do not<br />
include any "unusual grants.") ~~<br />
Tax revenues levied for the organization’s<br />
benefit and either paid to<br />
or expended on its behalf ~~~~<br />
The value of services or facilities<br />
furnished by a governmental unit to<br />
the organization without charge ~<br />
The portion of total contributions<br />
by each person (other than a<br />
governmental unit or publicly<br />
supported organization) included<br />
on line 1 that exceeds 2% of the<br />
amount shown on line 11,<br />
column (f) ~~~~~~~~~~~~<br />
Section B. Total Support<br />
Amounts from line 4 ~~~~~~~<br />
Gross income from interest,<br />
dividends, payments received on<br />
securities loans, rents, royalties<br />
and income from similar sources ~<br />
Net income from unrelated business<br />
activities, whether or not the<br />
business is regularly carried on ~<br />
Other income. Do not include gain<br />
or loss from the sale of capital<br />
Gross receipts from related activities, etc. (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~<br />
Public support percentage for 2009 (line 6, column (f) divided by line 11, column (f)) ~~~~~~~~~~~~<br />
Public support percentage from 2008 Schedule A, Part II, line 14 ~~~~~~~~~~~~~~~~~~~~~<br />
stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |<br />
b 33 1/3% support test - 2008. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box<br />
and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |<br />
and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part IV how the organization<br />
meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~ |<br />
b 10% -facts-and-circumstances test - 2008. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or<br />
more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part IV how the<br />
organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ~~~~~~~~ |<br />
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions |<br />
12<br />
14<br />
15<br />
Page 2<br />
Schedule A (Form 990 or 990-EZ) 2009<br />
%<br />
%<br />
932022<br />
02-08-10
Schedule A (Form 990 or 990-EZ) 2009 NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938 Page 3<br />
Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I.)<br />
Section A. Public Support<br />
Calendar year (or fiscal year beginning in)| (a) 2005 (b) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
The value of services or facilities<br />
furnished by a governmental unit to<br />
the organization without charge ~<br />
Total. Add lines 1 through 5 ~~~<br />
7a<br />
Amounts included on lines 1, 2, and<br />
3 received from disqualified persons<br />
b Amounts included on lines 2 and 3 received<br />
from other than disqualified persons that<br />
exceed the greater of $5,000 or 1% of the<br />
amount on line 13 for the year ~~~~~~<br />
c Add lines 7a and 7b ~~~~~~~<br />
8 Public support (Subtract line 7c from line 6.)<br />
Calendar year (or fiscal year beginning in)| (a) 2005 (b) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total<br />
9 Amounts from line 6 ~~~~~~~ 1545651. 1948129. 1478366. 1650895. 1373484. 7996525.<br />
10a Gross income from interest,<br />
dividends, payments received on<br />
securities loans, rents, royalties<br />
and income from similar sources ~ 2,754. 8,823. 12,588. 3,153. 3,873. 31,191.<br />
b Unrelated business taxable income<br />
(less section 511 taxes) from businesses<br />
acquired after June 30, 1975 ~~~~<br />
c Add lines 10a and 10b ~~~~~~ 2,754. 8,823. 12,588. 3,153. 3,873. 31,191.<br />
11<br />
12<br />
13<br />
14 First five years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,<br />
check this box and stop here |<br />
Section C. Computation of Public Support Percentage<br />
15 Public support percentage for 2009 (line 8, column (f) divided by line 13, column (f)) ~~~~~~~~~~~~ 15<br />
94.16 %<br />
16 Public support percentage from 2008 Schedule A, Part III, line 15 16<br />
94.09 %<br />
Section D. Computation of Investment Income Percentage<br />
17 Investment income percentage for 2009 (line 10c, column (f) divided by line 13, column (f)) ~~~~~~~~ 17<br />
.37 %<br />
18 Investment income percentage from 2008 Schedule A, Part III, line 17 ~~~~~~~~~~~~~~~~~~ 18<br />
.32 %<br />
19a<br />
33 1/3% support tests - 2009. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not<br />
more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~ | X<br />
20<br />
Gifts, grants, contributions, and<br />
membership fees received. (Do not<br />
include any "unusual grants.") ~~<br />
Gross receipts from admissions,<br />
merchandise sold or services performed,<br />
or facilities furnished in<br />
any activity that is related to the<br />
organization’s tax-exempt purpose<br />
Gross receipts from activities that<br />
are not an unrelated trade or business<br />
under section 513 ~~~~~<br />
Tax revenues levied for the organization’s<br />
benefit and either paid to<br />
or expended on its behalf ~~~~<br />
Section B. Total Support<br />
Net income from unrelated business<br />
activities not included in line 10b,<br />
whether or not the business is<br />
regularly carried on ~~~~~~~<br />
Other income. Do not include gain<br />
or loss from the sale of capital<br />
assets (Explain in Part IV.) ~~~~<br />
Total support (Add lines 9, 10c, 11, and 12.)<br />
1023954. 1160912. 932,267. 820,713. 821,198. 4759044.<br />
521,697. 787,217. 546,099. 830,182. 552,286. 3237481.<br />
1545651. 1948129. 1478366. 1650895. 1373484. 7996525.<br />
b 33 1/3% support tests - 2008. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and<br />
line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ~~~~ |<br />
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions |<br />
0.<br />
0.<br />
0.<br />
7996525.<br />
93,102. 110,637. 98,283. 99,049. 64,150. 465,221.<br />
1641507. 2067589. 1589237. 1753097. 1441507. 8492937.<br />
Schedule A (Form 990 or 990-EZ) 2009<br />
932023 02-08-10
Schedule B<br />
(Form 990, 990-EZ,<br />
or 990-PF)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of the organization<br />
Schedule of Contributors<br />
| Attach to Form 990, 990-EZ, or 990-PF.<br />
OMB No. 1545-0047<br />
2009<br />
Employer identification number<br />
Organization type(check one):<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Filers of:<br />
Section:<br />
Form 990 or 990-EZ X 501(c)( 3 ) (enter number) organization<br />
4947(a)(1) nonexempt charitable trust not treated as a private foundation<br />
527 political organization<br />
Form 990-PF<br />
501(c)(3) exempt private foundation<br />
4947(a)(1) nonexempt charitable trust treated as a private foundation<br />
501(c)(3) taxable private foundation<br />
Check if your organization is covered by the General Rule or a Special Rule.<br />
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.<br />
General Rule<br />
X<br />
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or property) from any one<br />
contributor. Complete Parts I and II.<br />
Special Rules<br />
For a section 501(c)(3) organization filing Form 990 or 990-EZ that met the 33 1/3% support test of the regulations under sections<br />
509(a)(1) and 170(b)(1)(A)(vi), and received from any one contributor, during the year, a contribution of the greater of (1) $5,000 or (2) 2%<br />
of the amount on (i) Form 990, Part VIII, line 1h or (ii) Form 990-EZ, line 1. Complete Parts I and II.<br />
For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor, during the year,<br />
aggregate contributions of more than $1,000 for use exclusively for religious, charitable, scientific, literary, or educational purposes, or<br />
the prevention of cruelty to children or animals. Complete Parts I, II, and III.<br />
For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor, during the year,<br />
contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did not aggregate to more than $1,000.<br />
If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc.,<br />
purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively<br />
religious, charitable, etc., contributions of $5,000 or more during the year. ~~~~~~~~~~~~~~~~~ | $<br />
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990, 990-EZ, or 990-PF),<br />
but it must answer "No" on Part IV, line 2 of its Form 990, or check the box on line H of its Form 990-EZ, or on line 2 of its Form 990-PF, to certify<br />
that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).<br />
LHA<br />
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions<br />
for Form 990, 990-EZ, or 990-PF.<br />
Schedule B (Form 990, 990-EZ, or 990-PF) (2009)<br />
923451 02-01-10
1 1<br />
Schedule B (Form 990, 990-EZ, or 990-PF) (2009) Page of of Part I<br />
Name of organization<br />
Employer identification number<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part I<br />
Contributors (see instructions)<br />
(a)<br />
No.<br />
(b)<br />
Name, address, and ZIP + 4<br />
(c)<br />
Aggregate contributions<br />
(d)<br />
Type of contribution<br />
1 ESTATE OF HAROLD JOHNSON Person<br />
Payroll<br />
X<br />
311 FRANCES DR. $<br />
9,419. Noncash<br />
BARSTOW, CA 92311<br />
(Complete Part II if there<br />
is a noncash contribution.)<br />
(a)<br />
No.<br />
(b)<br />
Name, address, and ZIP + 4<br />
(c)<br />
Aggregate contributions<br />
(d)<br />
Type of contribution<br />
$<br />
Person<br />
Payroll<br />
Noncash<br />
(Complete Part II if there<br />
is a noncash contribution.)<br />
(a)<br />
No.<br />
(b)<br />
Name, address, and ZIP + 4<br />
(c)<br />
Aggregate contributions<br />
(d)<br />
Type of contribution<br />
$<br />
Person<br />
Payroll<br />
Noncash<br />
(Complete Part II if there<br />
is a noncash contribution.)<br />
(a)<br />
No.<br />
(b)<br />
Name, address, and ZIP + 4<br />
(c)<br />
Aggregate contributions<br />
(d)<br />
Type of contribution<br />
$<br />
Person<br />
Payroll<br />
Noncash<br />
(Complete Part II if there<br />
is a noncash contribution.)<br />
(a)<br />
No.<br />
(b)<br />
Name, address, and ZIP + 4<br />
(c)<br />
Aggregate contributions<br />
(d)<br />
Type of contribution<br />
$<br />
Person<br />
Payroll<br />
Noncash<br />
(Complete Part II if there<br />
is a noncash contribution.)<br />
(a)<br />
No.<br />
(b)<br />
Name, address, and ZIP + 4<br />
(c)<br />
Aggregate contributions<br />
(d)<br />
Type of contribution<br />
923452 02-01-10<br />
$<br />
Person<br />
Payroll<br />
Noncash<br />
(Complete Part II if there<br />
is a noncash contribution.)<br />
Schedule B (Form 990, 990-EZ, or 990-PF) (2009)
Schedule D<br />
(Form 990) | Complete if the organization answered "Yes," to Form 990,<br />
Part IV, line 6, 7, 8, 9, 10, 11, or 12.<br />
Department of the Treasury<br />
Internal Revenue Service<br />
| Attach to Form 990. | See separate instructions.<br />
OMB No. 1545-0047<br />
Open to Public<br />
Inspection<br />
Name of the organization<br />
Employer identification number<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the<br />
organization answered "Yes" to Form 990, Part IV, line 6.<br />
(a) Donor advised funds<br />
(b) Funds and other accounts<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
a<br />
b<br />
c<br />
d<br />
Total number at end of year ~~~~~~~~~~~~~~~<br />
Aggregate contributions to (during year)<br />
Aggregate grants from (during year)<br />
Aggregate value at end of year<br />
~~~~~~~~<br />
~~~~~~~~~~<br />
~~~~~~~~~~~~~<br />
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds<br />
are the organization’s property, subject to the organization’s exclusive legal control?~~~~~~~~~~~~~~~~~~<br />
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only<br />
for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring<br />
impermissible private benefit? <br />
Part II Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.<br />
Purpose(s) of conservation easements held by the organization (check all that apply).<br />
Preservation of land for public use (e.g., recreation or pleasure)<br />
Protection of natural habitat<br />
Preservation of open space<br />
2a<br />
2b<br />
2c<br />
2d<br />
Yes<br />
Yes<br />
Preservation of an historically important land area<br />
Preservation of a certified historic structure<br />
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last<br />
day of the tax year.<br />
Total number of conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Total acreage restricted by conservation easements<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Number of conservation easements on a certified historic structure included in (a) ~~~~~~~~~~~~<br />
Number of conservation easements included in (c) acquired after 8/17/06 ~~~~~~~~~~~~~~~~<br />
No<br />
No<br />
Held at the End of the Tax Year<br />
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax<br />
year |<br />
Supplemental Financial Statements<br />
Number of states where property subject to conservation easement is located |<br />
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of<br />
violations, and enforcement of the conservation easements it holds? ~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year |<br />
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year | $<br />
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)<br />
and section 170(h)(4)(B)(ii)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and<br />
include, if applicable, the text of the footnote to the organization’s financial statements that describes the organization’s accounting for<br />
conservation easements.<br />
Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.<br />
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.<br />
2009<br />
Yes<br />
Yes<br />
No<br />
No<br />
1a<br />
b<br />
2<br />
a<br />
b<br />
If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of art, historical<br />
treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIV, the text of<br />
the footnote to its financial statements that describes these items.<br />
If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art, historical treasures,<br />
or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to<br />
these items:<br />
(i) Revenues included in Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $<br />
(ii) Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $<br />
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide<br />
the following amounts required to be reported under SFAS 116 relating to these items:<br />
Revenues included in Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $<br />
Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $<br />
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2009<br />
932051<br />
02-01-10
Schedule D (Form 990) 2009 NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938 Page 2<br />
Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)<br />
3 Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items<br />
4<br />
5<br />
a<br />
b<br />
c<br />
b<br />
c<br />
d<br />
e<br />
f<br />
b If "Yes," explain the arrangement in Part XIV.<br />
Part V Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.<br />
2<br />
b<br />
c<br />
d<br />
e<br />
f<br />
g<br />
a<br />
b<br />
c<br />
b<br />
(i)<br />
(ii)<br />
d<br />
e<br />
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back<br />
583,395. 577,595.<br />
124. 5,800.<br />
4 Describe in Part XIV the intended uses of the organization’s endowment funds.<br />
Part VI Investments - Land, Buildings, and Equipment. See Form 990, Part X, line 10.<br />
1a<br />
b<br />
(check all that apply):<br />
Public exhibition<br />
Scholarly research<br />
Preservation for future generations<br />
Loan or exchange programs<br />
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in Part XIV.<br />
During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets<br />
to be sold to raise funds rather than to be maintained as part of the organization’s collection? Yes<br />
Part IV Escrow and Custodial Arrangements. Complete if organization answered "Yes" to Form 990, Part IV, line 9, or<br />
reported an amount on Form 990, Part X, line 21.<br />
1a<br />
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included<br />
on Form 990, Part X? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
1c<br />
1d<br />
1e<br />
1f<br />
Yes<br />
Yes<br />
3a(i)<br />
3a(ii)<br />
(a) Cost or other (b) Cost or other (c) Accumulated (d) Book value<br />
basis (investment) basis (other)<br />
depreciation<br />
150,000. 150,000.<br />
955,288. 138,017. 817,271.<br />
c Leasehold improvements ~~~~~~~~~~<br />
d Equipment ~~~~~~~~~~~~~~~~~<br />
77,502. 66,428. 11,074.<br />
e Other <br />
51,339. 41,402. 9,937.<br />
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).) | 988,282.<br />
Other<br />
If "Yes," explain the arrangement in Part XIV and complete the following table:<br />
Beginning balance<br />
Additions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Distributions during the year<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Ending balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
2a<br />
Did the organization include an amount on Form 990, Part X, line 21? ~~~~~~~~~~~~~~~~~~~~~~~~~<br />
1a<br />
Beginning of year balance<br />
Contributions ~~~~~~~~~~~~~~<br />
Net investment earnings, gains, and losses<br />
Grants or scholarships<br />
Other expenditures for facilities<br />
and programs<br />
Administrative expenses<br />
End of year balance<br />
~~~~~~~<br />
~~~~~~~~~<br />
~~~~~~~~~~~~~<br />
~~~~~~~~<br />
~~~~~~~~~~<br />
Provide the estimated percentage of the year end balance held as:<br />
Board designated or quasi-endowment | %<br />
Permanent endowment | %<br />
Term endowment<br />
| %<br />
3a<br />
Are there endowment funds not in the possession of the organization that are held and administered for the organization<br />
by:<br />
unrelated organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
related organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? ~~~~~~~~~~~~~~~~~~~~~~<br />
Description of investment<br />
Land ~~~~~~~~~~~~~~~~~~~~<br />
Buildings ~~~~~~~~~~~~~~~~~~<br />
583,519. 583,395.<br />
Amount<br />
3b<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
X<br />
X<br />
Schedule D (Form 990) 2009<br />
932052<br />
02-01-10
Schedule D (Form 990) 2009 NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part VII Investments - Other Securities. See Form 990, Part X, line 12.<br />
(a) Description of security or category<br />
(c) Method of valuation:<br />
(b) Book value<br />
(including name of security)<br />
Cost or end-of-year market value<br />
Financial derivatives<br />
Closely-held equity interests<br />
Other<br />
~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~<br />
Page 3<br />
Total. (Col (b) must equal Form 990, Part X, col (B) line 12.) |<br />
Part VIII Investments - Program Related. See Form 990, Part X, line 13.<br />
(a) Description of investment type<br />
(b) Book value<br />
(c) Method of valuation:<br />
Cost or end-of-year market value<br />
Total. (Col (b) must equal Form 990, Part X, col (B) line 13.) |<br />
Part IX Other Assets. See Form 990, Part X, line 15.<br />
(a) Description<br />
(b) Book value<br />
Total. (Column (b) must equal Form 990, Part X, col (B) line 15.) |<br />
Part X Other Liabilities. See Form 990, Part X, line 25.<br />
1.<br />
(a) Description of liability<br />
(b) Amount<br />
Federal income taxes<br />
ACCRUED PAYROLL 41,296.<br />
OTHER ACCRUED TAXES 26,292.<br />
DEPOSITS 1,737.<br />
OTHER 55.<br />
Total. (Column (b) must equal Form 990, Part X, col (B) line 25.) |<br />
2. FIN 48 Footnote. In Part XIV, provide the text of the footnote to the organization’s financial statements that reports the organization’s liability for<br />
uncertain tax positions under FIN 48.<br />
932053<br />
02-01-10<br />
69,380.<br />
Schedule D (Form 990) 2009
Schedule D (Form 990) 2009 NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938 Page 4<br />
Part XI Reconciliation of Change in Net Assets from Form 990 to Audited Financial Statements<br />
1 Total revenue (Form 990, Part VIII, column (A), line 12) ~~~~~~~~~~~~~~~~~~~~~~ 1<br />
1,368,724.<br />
2 Total expenses (Form 990, Part IX, column (A), line 25) ~~~~~~~~~~~~~~~~~~~~~~ 2<br />
1,342,603.<br />
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ~~~~~~~~~~~~~~~~~~~~~ 3<br />
26,121.<br />
4 Net unrealized gains (losses) on investments ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4<br />
30,291.<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10 Excess or (deficit) for the year per audited financial statements. Combine lines 3 and 9 10<br />
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return<br />
1<br />
2<br />
3<br />
4<br />
a<br />
b<br />
c<br />
d<br />
e<br />
a<br />
Add lines 2a through 2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2e<br />
Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Amounts included on Form 990, Part VIII, line 12, but not on line 1:<br />
b Other (Describe in Part XIV.) ~~~~~~~~~~~~~~~~~~~~~~~~~~ 4b<br />
c Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4c<br />
0.<br />
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) 5 1,368,724.<br />
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return<br />
1 Total expenses and losses per audited financial statements ~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 1,415,779.<br />
2<br />
3<br />
4<br />
a<br />
b<br />
c<br />
d<br />
e<br />
a<br />
b<br />
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Investment expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Prior period adjustments<br />
Other (Describe in Part XIV.)<br />
Add lines 2a through 2d<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Total adjustments (net). Add lines 4 through 8 ~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Total revenue, gains, and other support per audited financial statements<br />
Amounts included on line 1 but not on Form 990, Part VIII, line 12:<br />
Net unrealized gains on investments<br />
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~<br />
Recoveries of prior year grants<br />
Other (Describe in Part XIV.)<br />
~~~~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Investment expenses not included on Form 990, Part VIII, line 7b<br />
Amounts included on line 1 but not on Form 990, Part IX, line 25:<br />
Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Amounts included on Form 990, Part IX, line 25, but not on line 1:<br />
~~~~~~~~<br />
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~<br />
Prior year adjustments<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Other losses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Other (Describe in Part XIV.) ~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Investment expenses not included on Form 990, Part VIII, line 7b<br />
Other (Describe in Part XIV.)<br />
~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
c Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) <br />
Part XIV Supplemental Information<br />
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part<br />
X, line 2; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.<br />
2a<br />
2b<br />
2c<br />
2d<br />
4a<br />
2a<br />
2b<br />
2c<br />
2d<br />
4a<br />
4b<br />
5<br />
6<br />
7<br />
8<br />
9<br />
30,291.<br />
72,783.<br />
73,176.<br />
1<br />
3<br />
2e<br />
3<br />
4c<br />
5<br />
-393.<br />
29,898.<br />
56,019.<br />
1,471,798.<br />
103,074.<br />
1,368,724.<br />
73,176.<br />
1,342,603.<br />
0.<br />
1,342,603.<br />
PART XI, LINE 8 - OTHER ADJUSTMENTS:<br />
BOOK DEPRECIATION IN EXCESS OF TAX: -393.<br />
PART XII, LINE 2D - OTHER ADJUSTMENTS:<br />
RENTAL EXPENSES OFFSETTING INCOME<br />
PART XIII, LINE 2D - OTHER ADJUSTMENTS:<br />
932054<br />
02-01-10<br />
Schedule D (Form 990) 2009
Schedule D (Form 990) 2009 NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part XIV Supplemental Information (continued)<br />
Page 5<br />
BOOK DEPRECIATION IN EXCESS OF TAX<br />
RENTAL EXPENSES OFFSETTING INCOME<br />
932055<br />
02-01-10<br />
Schedule D (Form 990) 2009
Schedule F<br />
(Form 990)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of the organization<br />
Statement of Activities Outside the United States<br />
| Complete if the organization answered "Yes" to Form 990,<br />
Part IV, line 14b, 15, or 16.<br />
| Attach to Form 990. | See separate instructions.<br />
2009<br />
OMB No. 1545-0047<br />
Open to Public<br />
Inspection<br />
Employer identification number<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part I General Information on Activities Outside the United States. Complete if the organization answered "Yes"<br />
to Form 990, Part IV, line 14b.<br />
1 For grantmakers. Does the organization maintain records to substantiate the amount of the grants or assistance, the<br />
grantees’ eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance? ~~~~ Yes<br />
X<br />
No<br />
2<br />
For grantmakers. Describe in Part IV the organization’s procedures for monitoring the use of grant funds outside the United States.<br />
3<br />
Activities per Region. (Use Schedule F-1 (Form 990) if additional space is needed.)<br />
(a) Region (b) Number of (c) Number of (d) Activities conducted in region (e) If activity listed in (d) (f) Total<br />
offices<br />
expenditures<br />
in the region<br />
for region<br />
employees or<br />
agents in<br />
region<br />
(by type) (i.e., fundraising,<br />
program services, grants to<br />
recipients located in the region)<br />
is a program service,<br />
describe specific type<br />
of service(s) in region<br />
FACILITATING<br />
THE ORGANIZATION HELD AN COMMUNICATION AND<br />
INTERNATIONAL CONFERENCE IN EDUCATION AMONG THOSE IN<br />
EUROPE 0 0 ATHENS, GREECE THE INTERPRETATION 45,447.<br />
Totals |<br />
0 0 45,447.<br />
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule F (Form 990) 2009<br />
SEE PART IV FOR COLUMN (E) DESCRIPTIONS<br />
932071<br />
02-01-10
Schedule F (Form 990) 2009<br />
Part II<br />
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any<br />
recipient who received more than $5,000. Check this box if no one recipient received more than $5,000 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |<br />
Use Schedule F-1 (Form 990) if additional space is needed.<br />
1<br />
(a) Name of organization<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
(b) IRS code section<br />
and EIN (if applicable)<br />
(c) Region<br />
Page 2<br />
(d) Purpose of (e) Amount (f) Manner of (g) Amount of (h) Description (i) Method of<br />
non-cash of non-cash valuation (book, FMV,<br />
grant<br />
of cash grant cash disbursement assistance assistance appraisal, other)<br />
TO HELP THE<br />
ORGANIZATION USE<br />
THEIR TOOLS OF<br />
SUB-SAHARA AFRICA INTERPRETATION AND 8,415.WIRE TRANSFER 0.<br />
X<br />
2<br />
3<br />
932072<br />
02-01-10<br />
Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by<br />
the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter ~~~~~~~~~~~~~~~~~~~~~~~ |<br />
Enter total number of other organizations or entities |<br />
SEE PART IV FOR COLUMN (D) DESCRIPTIONS<br />
Schedule F (Form 990) 2009
Schedule F (Form 990) 2009<br />
Part III<br />
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.<br />
Use Schedule F-1 (Form 990) if additional space is needed.<br />
(a) Type of grant or assistance<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
(b) Region<br />
(c) Number of (d) Amount of<br />
(e) Manner of<br />
(f) Amount of (g) Description of (h) Method of<br />
recipients cash grant<br />
cash disbursement<br />
non-cash non-cash assistance<br />
valuation<br />
assistance<br />
(book, FMV,<br />
appraisal, other)<br />
Page 3<br />
Schedule F (Form 990) 2009<br />
932073<br />
02-01-10
Schedule F (Form 990) 2009 NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part IV Supplemental Information<br />
Complete this part to provide the information required in Part I, line 2, and any additional information.<br />
Page 4<br />
PART I, LINE 3, COLUMN (E):<br />
REGION: EUROPE<br />
(E) SPECIFIC TYPES OF SERVICES IN REGION: FACILITATING COMMUNICATION AND<br />
EDUCATION AMONG THOSE IN THE INTERPRETATION PROFESSION FOR THE EXCHANGE<br />
OF IDEAS, TECHNIQUES, AND MUTUAL ASSISTANCE.<br />
PART II, COLUMN (D):<br />
REGION: SUB-SAHARA AFRICA<br />
(D) PURPOSE OF GRANT: TO HELP THE ORGANIZATION USE THEIR TOOLS OF<br />
INTERPRETATION AND SOCIAL MARKETING TOWARD HELPING PEOPLE IN THEIR<br />
COUNTRY COPE WITH MALARIA, HUNGER AND HIV.<br />
932074 02-01-10<br />
Schedule F (Form 990) 2009
SCHEDULE I<br />
(Form 990)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of the organization<br />
Part I<br />
1<br />
Grants and Other Assistance to Organizations,<br />
Governments, and Individuals in the United States<br />
Complete if the organization answered "Yes" on Form 990, Part IV, line 21 or 22.<br />
| Attach to Form 990.<br />
OMB No. 1545-0047<br />
Open to Public<br />
Inspection<br />
Employer identification number<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
General Information on Grants and Assistance<br />
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees’ eligibility for the grants or assistance, and the selection<br />
criteria used to award the grants or assistance? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
2 Describe in Part IV the organization’s procedures for monitoring the use of grant funds in the United States.<br />
Part II Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 21, for any<br />
recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use Part IV and Schedule I-1 (Form 990) if additional space is needed |<br />
1 (a) Name and address of organization (b) EIN (c) IRC section (d) Amount of (e) Amount of<br />
(f) Method of<br />
(g) Description of (h) Purpose of grant<br />
valuation (book,<br />
or government<br />
if applicable cash grant non-cash<br />
non-cash assistance<br />
or assistance<br />
FMV, appraisal,<br />
assistance<br />
other)<br />
X<br />
2009<br />
Yes<br />
No<br />
2<br />
3<br />
LHA<br />
Enter total number of section 501(c)(3) and government organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |<br />
Enter total number of other organizations |<br />
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule I (Form 990) 2009<br />
932101 02-02-10
Schedule I (Form 990) 2009 NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part III Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.<br />
Use Part IV and Schedule I-1 (Form 990) if additional space is needed.<br />
Page 2<br />
(a) Type of grant or assistance<br />
(b) Number of (c) Amount of (d) Amount of noncash<br />
(e) Method of valuation (f) Description of non-cash assistance<br />
recipients cash grant<br />
assistance (book, FMV, appraisal,<br />
other)<br />
SCHOLARSHIPS TO DEFRAY THE COSTS OF ATTENDING<br />
WORKSHOPS AND CERTIFICATIONS 65 31,237. 0.CASH<br />
Part IV<br />
Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.<br />
932102 02-02-10<br />
Schedule I (Form 990) 2009
SCHEDULE K<br />
(Form 990)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of the organization<br />
Part I<br />
Bond Issues<br />
Supplemental Information on Tax-Exempt Bonds<br />
| Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,<br />
explanations, and any additional information on Schedule O (Form 990).<br />
| Attach to Form 990. See separate instructions.<br />
OMB No. 1545-0047<br />
Open to Public<br />
Inspection<br />
Employer identification number<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
SEE SCHEDULE O FOR COLUMN (F) CONTINUATIONS<br />
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On behalf<br />
of issuer<br />
Yes No Yes No<br />
TO CONSTRUCT A<br />
A LARIMER COUNTY, COLORADO84-6000779 NONE 12/15/04 730,000. BUILDING IN FORT CO X X<br />
2009<br />
B<br />
C<br />
D<br />
E<br />
Part II<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
12<br />
Part III<br />
1<br />
2<br />
Proceeds<br />
Total proceeds of issue <br />
Gross proceeds in reserve funds<br />
Proceeds in refunding or defeasance escrows<br />
Other unspent proceeds<br />
Issuance costs from proceeds<br />
Private Business Use<br />
<br />
<br />
<br />
Working capital expenditures from proceeds<br />
Capital expenditures from proceeds<br />
Year of substantial completion<br />
<br />
<br />
<br />
<br />
Were the bonds issued as part of a current refunding issue?<br />
Were the bonds issued as part of an advance refunding<br />
issue?<br />
<br />
Has the final allocation of proceeds been made?<br />
<br />
Does the organization maintain adequate books and records<br />
to support the final allocation of proceeds? <br />
Was the organization a partner in a partnership, or a member<br />
of an LLC, which owned property financed by tax-exempt<br />
bonds? <br />
Are there any lease arrangements with respect to the financed<br />
A B C D E<br />
730,000.<br />
Yes No Yes No Yes No Yes No Yes No<br />
X<br />
X<br />
X<br />
14,600.<br />
715,400.<br />
2004<br />
X<br />
A B C D E<br />
Yes No Yes No Yes No Yes No Yes No<br />
X<br />
X<br />
property which may result in private business use? <br />
932121<br />
02-03-10 LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule K (Form 990) 2009
Schedule K (Form 990) 2009<br />
Part III<br />
3a<br />
4<br />
5<br />
6<br />
7<br />
b<br />
c<br />
Part IV<br />
1<br />
2<br />
Private Business Use (Continued)<br />
Are there any management or service contracts with respect<br />
to the financed property which may result in private business<br />
use? <br />
Are there any research agreements with respect to the<br />
financed property which may result in private business use?<br />
Does the organization routinely engage bond counsel or<br />
other outside counsel to review any management or service<br />
contracts or research agreements relating to the financed<br />
property?<br />
Enter the percentage of financed property used in a private<br />
Arbitrage<br />
A B C D E<br />
Yes No Yes No Yes No Yes No Yes No<br />
business use by entities other than a section 501(c)(3)<br />
organization or a state or local government | .00 % % % % %<br />
Enter the percentage of financed property used in a private<br />
business use as a result of unrelated trade or business activity<br />
carried on by your organization, another section 501(c)(3)<br />
organization, or a state or local government | .00 % % % % %<br />
Total of lines 4 and 5 .00 % % % % %<br />
Has the organization adopted management practices and<br />
procedures to ensure the post-issuance compliance of its<br />
tax-exempt bond liabilities? <br />
Has a Form 8038-T, Arbitrage Rebate, Yield Reduction and<br />
Penalty in Lieu of Arbitrage Rebate, been filed with respect<br />
to the bond issue? <br />
Is the bond issue a variable rate issue? <br />
3a<br />
Has the organization or the governmental issuer identified<br />
a hedge with respect to the bond issue on its books and<br />
records? <br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
X<br />
X<br />
X<br />
X<br />
A B C D E<br />
Yes No Yes No Yes No Yes No Yes No<br />
X<br />
X<br />
X<br />
Page 2<br />
b<br />
c<br />
4a<br />
Name of provider <br />
Term of hedge<br />
<br />
Were gross proceeds invested in a GIC?<br />
<br />
X<br />
5<br />
b<br />
c<br />
d<br />
Name of provider <br />
Term of GIC<br />
<br />
Was the regulatory safe harbor for establishing the fair market<br />
value of the GIC satisfied?<br />
<br />
Were any gross proceeds invested beyond an available<br />
temporary period? <br />
6 Did the bond issue qualify for an exception to rebate? <br />
932122<br />
02-03-10<br />
X<br />
X<br />
Schedule K (Form 990) 2009
SCHEDULE O Supplemental Information to Form 990<br />
(Form 990)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of the organization<br />
Complete to provide information for responses to specific questions on<br />
Form 990 or to provide any additional information.<br />
| Attach to Form 990.<br />
2009<br />
OMB No. 1545-0047<br />
Open to Public<br />
Inspection<br />
Employer identification number<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:<br />
ASSISTANCE. SUCH COMMUNICATION WILL INCLUDE BUT NOT BE LIMITED TO<br />
PRINT AND ELECTRONIC MEDIA WORKSHOPS, AND CONFERENCES.<br />
B. DEVELOPING AND MAINTAINING COMMUNICATION WITH RELATED PROFESSIONS<br />
AND THE GENERAL PUBLIC TO PROMOTE INTEREST IN AND UNDERSTANDING OF THE<br />
OBJECTIVES AND PRACTICES OF INTERPRETATION.<br />
C. ENCOURAGING AND ASSISTING EDUCATIONAL INSTITUTIONS TO ESTABLISH<br />
AND/OR UPDATE CURRICULA FOR THE EDUCATION OF INTERPRETATION<br />
PROFESSIONALS.<br />
D. PROMOTING RESEARCH AND OTHER SCHOLARLY ENDEAVORS, INCLUDING<br />
PROVISION OF ORAL AND PRINTED FORUMS FOR PRESENTATION OF SUCH EFFORTS<br />
AND THEIR OUTCOMES.<br />
FORM 990, PART VI, SECTION A, LINE 8B: THE AUDIT COMMITTEE HAS NOT<br />
RECORDED MINUTES IN 2009 BUT MEETINGS ARE PROPERLY RECORDED IN 2010.<br />
FORM 990, PART VI, SECTION B, LINE 11: FORM 990 IS DISTRIBUTED TO THE<br />
BOARD AND THE AUDIT COMMITTEE GENERALLY BY E-MAIL. THE BOARD IS ASKED TO<br />
REVIEW AND VOICE ANY COMMENTS OR CONCERNS TO THE EXECUTIVE DIRECTOR<br />
FORM 990, PART VI, SECTION B, LINE 12: AN ETHICS COMMITTEE, SEPARATE FROM<br />
THE BOARD OF DIRECTORS, IS SET UP SO THAT ANY MEMBER COULD REPORT ANY<br />
POSSIBLE CONFLICT OF INTEREST.<br />
FORM 990, PART VI, SECTION B, LINE 15: THE ORGANIZATION HAS AN EXECUTIVE<br />
PERSONNEL COMMITTEE THAT UTILIZES THE ANNUAL ASAE FOR COMPENSATION<br />
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule O (Form 990) 2009<br />
932211<br />
02-03-10
SCHEDULE O Supplemental Information to Form 990<br />
(Form 990)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of the organization<br />
Complete to provide information for responses to specific questions on<br />
Form 990 or to provide any additional information.<br />
| Attach to Form 990.<br />
2009<br />
OMB No. 1545-0047<br />
Open to Public<br />
Inspection<br />
Employer identification number<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
COMPARABLES. THE COMMITTEE ANALYZES PERFORMANCE AS IT RELATES TO THE<br />
BUSINESS PLAN. IN CONCLUSION, THE COMMITTEE ISSUES A REPORT AND A<br />
RECOMMENDATION TO THE BOARD OF DIRECTORS. SINCE THE ASSOCIATE DIRECTOR IS<br />
MARRIED TO THE DIRECTOR, THE COMPENATION COMMITTEE ALSO REVIEWS,<br />
SUBSTANTIATES AND RECOMMENDS HER ANNUAL COMPENSATION TO THE BOARD.<br />
FORM 990, PART VI, SECTION C, LINE 19: THE GOVERNING DOCUMENTS, CONFLICT<br />
OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON<br />
THE ORGANIZATION’S WEBSITE. THERE IS NO PASSWORD AND THEY ARE<br />
DOWNLOADABLE.<br />
SCHEDULE K, PART I, BOND ISSUES:<br />
(A) ISSUER NAME: LARIMER COUNTY, COLORADO<br />
(F) DESCRIPTION OF PURPOSE:<br />
TO CONSTRUCT A BUILDING IN FORT COLLINS COLORADO FOR EDUCATION<br />
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule O (Form 990) 2009<br />
932211<br />
02-03-10
OMB No. 1545-0687<br />
Form<br />
Exempt Organization Business Income Tax Return<br />
Department of the Treasury<br />
(and proxy tax under section 6033(e))<br />
Open to Public Inspection for<br />
Internal Revenue Service (77) For calendar year 2009 or other tax year beginning<br />
, and ending<br />
501(c)(3) Organizations Only<br />
Employer identification number<br />
A Check box if<br />
Name of organization ( Check box if name changed and see instructions.)<br />
D<br />
(Employees’ trust, see instructions<br />
address changed<br />
for Block D on page 9.)<br />
B Exempt under section Print NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
X 501( c )( 3 ) or<br />
E Unrelated business activity codes<br />
Number, street, and room or suite no. If a P.O. box, see page 8 of instructions.<br />
(See instructions for Block E<br />
Type<br />
408(e) 220(e) P.O. BOX 2246<br />
on page 9.)<br />
C Book value of all assets F Group exemption number (See instructions for Block F.) |<br />
at end of year<br />
G Check organization type | X 501(c) corporation 501(c) trust 401(a) trust Other trust<br />
1,426,802.<br />
H Describe the organization’s primary unrelated business activity. | SEE STATEMENT 1<br />
I During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? ~~~~~~ |<br />
If "Yes," enter the name and identifying number of the parent corporation. |<br />
Yes X No<br />
J The books are in care of | NATIONAL ASSOCIATION FOR INTERPRETTelephone number | 970-484-8283<br />
Part I Unrelated Trade or Business Income<br />
(A) Income (B) Expenses (C) Net<br />
1a<br />
Gross receipts or sales<br />
2<br />
3<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
b<br />
b<br />
c<br />
Less returns and allowances c Balance ~~~ |<br />
12 Other income (See instructions; attach schedule.) ~~~~~~~~~~~~ 12<br />
13 Total. Combine lines 3 through 12 13 87,632. 86,843. 789.<br />
Part II Deductions Not Taken Elsewhere (See instructions for limitations on deductions.)<br />
(Except for contributions, deductions must be directly connected with the unrelated business income.)<br />
14<br />
15<br />
16<br />
17<br />
18<br />
19<br />
20<br />
21<br />
22<br />
23<br />
24<br />
25<br />
26<br />
27<br />
28<br />
29<br />
30<br />
31<br />
32<br />
33<br />
990-T<br />
2009<br />
408A 530(a) City or town, state, and ZIP code<br />
529(a)<br />
FORT COLLINS, CO 80522 511120 531120<br />
Cost of goods sold (Schedule A, line 7) ~~~~~~~~~~~~~~~~~<br />
Gross profit. Subtract line 2 from line 1c<br />
~~~~~~~~~~~~~~~~<br />
4a<br />
Capital gain net income (attach Schedule D) ~~~~~~~~~~~~~~~<br />
Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797) ~~~~~~<br />
Capital loss deduction for trusts ~~~~~~~~~~~~~~~~~~~~<br />
Income (loss) from partnerships and S corporations (attach statement) ~~~<br />
Rent income (Schedule C)<br />
~~~~~~~~~~~~~~~~~~~~~~<br />
Unrelated debt-financed income (Schedule E) ~~~~~~~~~~~~~~<br />
Interest, annuities, royalties, and rents from controlled organizations (Sch. F)~<br />
Investment income of a section 501(c)(7), (9), or (17) organization<br />
(Schedule G)<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Exploited exempt activity income (Schedule I) ~~~~~~~~~~~~~~<br />
Advertising income (Schedule J) ~~~~~~~~~~~~~~~~~~~~<br />
Compensation of officers, directors, and trustees (Schedule K) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Salaries and wages ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Repairs and maintenance<br />
Bad debts ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Interest (attach schedule)<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Taxes and licenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Charitable contributions (See instructions for limitation rules.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 20<br />
Depreciation (attach Form 4562) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 21 16,164.<br />
Less depreciation claimed on Schedule A and elsewhere on return ~~~~~~~~~~~~~ 22a 16,164. 22b<br />
0.<br />
Depletion<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Contributions to deferred compensation plans<br />
Total deductions. Add lines 14 through 28 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13 ~~~~~~~~~~~~<br />
34 Unrelated business taxable income. Subtract line 33 from line 32. If line 33 is greater than line 32, enter the smaller<br />
of zero or line 32 <br />
923701<br />
01-08-10 LHA For Privacy Act and Paperwork Reduction Act Notice, see instructions.<br />
1c<br />
2<br />
3<br />
4a<br />
4b<br />
4c<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Employee benefit programs ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
23,482. 36,079. -12,597.<br />
64,150. 50,764. 13,386.<br />
Excess exempt expenses (Schedule I) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Excess readership costs (Schedule J) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Other deductions (attach schedule) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
SEE STATEMENT 3<br />
Net operating loss deduction (limited to the amount on line 30) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Unrelated business taxable income before specific deduction. Subtract line 31 from line 30 ~~~~~~~~~~~~~~~~~<br />
Specific deduction (Generally $1,000, but see instructions for exceptions.) ~~~~~~~~~~~~~~~~~~~~~~~~<br />
14<br />
15<br />
16<br />
17<br />
18<br />
19<br />
23<br />
24<br />
25<br />
26<br />
27<br />
28<br />
29<br />
30<br />
31<br />
32<br />
33<br />
34<br />
13,386.<br />
927.<br />
14,313.<br />
-13,524.<br />
0.<br />
-13,524.<br />
1,000.<br />
-13,524.<br />
Form 990-T (2009)
Form 990-T (2009) NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Part III Tax Computation<br />
35 Organizations Taxable as Corporations. See instructions for tax computation.<br />
36<br />
37<br />
38<br />
923711 01-08-10<br />
Controlled group members (sections 1561 and 1563) check here | See instructions and:<br />
a Enter your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order):<br />
b Enter organization’s share of: (1) Additional 5% tax (not more than $11,750) $<br />
c<br />
(1) $ (2) $ (3) $<br />
(2) Additional 3% tax (not more than $100,000) ~~~~~~~~~~~~~ $<br />
Trusts Taxable at Trust Rates. See instructions for tax computation. Income tax on the amount on line 34 from:<br />
Proxy tax. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
39 Total. Add lines 37 and 38 to line 35c or 36, whichever applies <br />
Part IV Tax and Payments<br />
40a<br />
Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116) ~~~~~~~~ 40a<br />
41<br />
42<br />
b Other credits (see instructions)<br />
c<br />
d Credit for prior year minimum tax (attach Form 8801 or 8827) ~~~~~~~~~~~~~~<br />
e<br />
Total credits. Add lines 40a through 40d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Other taxes. Check if from: Form 4255 Form 8611 Form 8697 Form 8866 Other (attach schedule)<br />
43 Total tax. Add lines 41 and 42 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
44 a Payments: A 2008 overpayment credited to 2009 ~~~~~~~~~~~~~~~~~~~ 44a<br />
b 2009 estimated tax payments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 44b<br />
c Tax deposited with Form 8868 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 44c<br />
d Foreign organizations: Tax paid or withheld at source (see instructions) ~~~~~~~~~~ 44d<br />
e Backup withholding (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~ 44e<br />
f Other credits and payments:<br />
Form 2439<br />
45<br />
46<br />
47<br />
48<br />
Total payments. Add lines 44a through 44f ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 45<br />
Tax due. If line 45 is less than the total of lines 43 and 46, enter amount owed ~~~~~~~~~~~~~~~~~~~ |<br />
Overpayment. If line 45 is larger than the total of lines 43 and 46, enter amount overpaid ~~~~~~~~~~~~~~<br />
49 Enter the amount of line 48 you want: Credited to 2010 estimated tax |<br />
Refunded | 49<br />
Part V Statements Regarding Certain Activities and Other Information (See instructions on page 17)<br />
1 At any time during the 2009 calendar year, did the organization have an interest in or a signature or other authority over a financial account<br />
Yes No<br />
(bank, securities, or other) in a foreign country? If YES, the organization may have to file Form TD F 90-22.1, Report of Foreign Bank and<br />
X<br />
2<br />
Financial Accounts. If YES, enter the name of the foreign country here |<br />
During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?<br />
If YES, see page 5 of the instructions for other forms the organization may have to file. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ X<br />
3 Enter the amount of tax-exempt interest received or accrued during the tax year | $<br />
Schedule A - Cost of Goods Sold. Enter method of inventory valuation |<br />
N/A<br />
1<br />
2<br />
3<br />
4a<br />
b<br />
Inventory at beginning of year ~~~ 1<br />
6 Inventory at end of year ~~~~~~~~~~~~<br />
Cost of labor~~~~~~~~~~~ 3<br />
from line 5. Enter here and in Part I, line 2 ~~~~<br />
Additional section 263A costs ~~~ 4a<br />
8 Do the rules of section 263A (with respect to<br />
5 Total. 5<br />
Sign<br />
Here<br />
Paid<br />
Preparer’s<br />
Use Only<br />
Income tax on the amount on line 34 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |<br />
Tax rate schedule or Schedule D (Form 1041) ~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Alternative minimum tax<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
General business credit. Attach Form 3800 ~~~~~~~~~~~~~~~~~~~~~~<br />
Subtract line 40e from line 39 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Form 4136 Other<br />
Total |<br />
Estimated tax penalty (see instructions). Check if Form 2220 is attached | ~~~~~~~~~~~~~~~~~~~<br />
Purchases ~~~~~~~~~~~ 2<br />
7 Cost of goods sold. Subtract line 6<br />
Other costs (attach schedule) ~~~<br />
4b<br />
Add lines 1 through 4b <br />
the organization? <br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,<br />
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.<br />
40b<br />
40c<br />
40d<br />
44f<br />
property produced or acquired for resale) apply to<br />
|<br />
|<br />
|<br />
35c<br />
36<br />
37<br />
38<br />
39<br />
40e<br />
41<br />
42<br />
43<br />
46<br />
47<br />
48<br />
6<br />
7<br />
Yes<br />
Page 2<br />
May the IRS discuss this return with<br />
EXECUTIVE DIRECTOR the preparer shown below (see<br />
Signature of officer Date Title<br />
instructions)? X Yes No<br />
Preparer’s<br />
Date<br />
Check if<br />
Preparer’s SSN or PTIN<br />
signature =<br />
self-employed<br />
P00010073<br />
Firm’s name (or BROCK AND COMPANY, CPAS, P.C.<br />
yours if selfemployed),<br />
3711 JFK PARKWAY, #315<br />
Phone no.<br />
EIN 84-0930288<br />
address, and<br />
ZIP code = FORT COLLINS, CO 80525 970-223-7855<br />
Form 990-T (2009)<br />
= =<br />
0.<br />
0.<br />
0.<br />
0.<br />
0.<br />
0.<br />
No<br />
X
Form 990-T (2009) NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
Page<br />
Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property) (see instr. on pg 18)<br />
3<br />
1. Description of property<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
(1)<br />
(2)<br />
(3)<br />
(a)<br />
2.<br />
From personal property (if the percentage of<br />
rent for personal property is more than<br />
10% but not more than 50%)<br />
Rent received or accrued<br />
(b) From real and personal property (if the percentage<br />
of rent for personal property exceeds 50% or if<br />
the rent is based on profit or income)<br />
Enter here and on page 1,<br />
Part I, line 7, column (A).<br />
Deductions directly connected with the income in<br />
columns 2(a) and 2(b) (attach schedule)<br />
(4)<br />
Total<br />
0. Total<br />
0.<br />
(c) Total income. Add totals of columns 2(a) and 2(b). Enter<br />
(b) Total deductions.<br />
Enter here and on page 1,<br />
here and on page 1, Part I, line 6, column (A) | 0. Part I, line 6, column (B) |<br />
0.<br />
Schedule E - Unrelated Debt-Financed Income (See instructions on page 19)<br />
3. Deductions directly connected with or allocable<br />
2. Gross income from<br />
to debt-financed property<br />
1. Description of debt-financed property<br />
or allocable to debtfinanced<br />
property<br />
(a) Straight line depreciation (b) Other deductions<br />
(attach schedule)<br />
(attach schedule)<br />
STATEMENT 4 STATEMENT 5<br />
(1) LEASE INCOME 47,372. 16,164. 56,619.<br />
(2)<br />
(3)<br />
(4)<br />
4. Amount of average acquisition<br />
5. Average adjusted basis 6. Column 4 divided<br />
7. Gross income<br />
8. Allocable deductions<br />
debt on or allocable to debt-financed<br />
of or allocable to<br />
by column 5<br />
reportable (column<br />
(column 6 x total of columns<br />
property (attach schedule)<br />
debt-financed property<br />
2 x column 6)<br />
3(a) and 3(b))<br />
(attach schedule)<br />
STATEMENT 6 STATEMENT 7<br />
(1)<br />
484,260. 976,910. 49.57%<br />
23,482. 36,079.<br />
(2)<br />
%<br />
(3)<br />
%<br />
(4)<br />
%<br />
Enter here and on page 1,<br />
Part I, line 7, column (B).<br />
Totals ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |<br />
23,482. 36,079.<br />
Total dividends-received deductions included in column 8 |<br />
0.<br />
Schedule F - Interest, Annuities, Royalties, and Rents From Controlled Organizations (See instructions on page 20)<br />
Exempt Controlled Organizations<br />
1. Name of controlled organization<br />
2. 3. 4. 5. Part of column 4 that is 6. Deductions directly<br />
Employer identification Net unrelated income Total of specified included in the controlling connected with income<br />
number<br />
(loss) (see instructions) payments made organization’s gross income in column 5<br />
3(a)<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
Nonexempt Controlled Organizations<br />
7. Taxable Income 8. Net unrelated income (loss) 9. Total of specified payments 10. Part of column 9 that is included 11. Deductions directly connected<br />
(see instructions) made<br />
in the controlling organization’s<br />
with income in column 10<br />
gross income<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
Totals<br />
J<br />
923721 01-08-10<br />
Add columns 5 and 10.<br />
Enter here and on page 1, Part I,<br />
line 8, column (A).<br />
Add columns 6 and 11.<br />
Enter here and on page 1, Part I,<br />
line 8, column (B).<br />
0. 0.<br />
Form 990-T (2009)
Form 990-T (2009)<br />
Schedule G - Investment Income of a Section 501(c)(7), (9), or (17) Organization<br />
(see instructions on page 20)<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
1. Description of<br />
exploited activity<br />
1. Description of income<br />
2. Amount of income<br />
2. Gross<br />
unrelated business<br />
income from<br />
trade or business<br />
Enter here and on<br />
page 1, Part I,<br />
line 10, col. (A).<br />
3. Expenses<br />
directly connected<br />
with production<br />
of unrelated<br />
business income<br />
Enter here and on<br />
page 1, Part I,<br />
line 10, col. (B).<br />
Enter here and on page 1,<br />
Part I, line 9, column (A).<br />
4. Net income (loss)<br />
from unrelated trade or<br />
business (column 2<br />
minus column 3). If a<br />
gain, compute cols. 5<br />
through 7.<br />
Page 4<br />
3. Deductions<br />
Total deductions<br />
directly connected 4. Set-asides 5.<br />
and set-asides<br />
(attach schedule)<br />
(attach schedule)<br />
(col. 3 plus col. 4)<br />
5. Gross income 6. Expenses<br />
from activity that<br />
attributable to<br />
is not unrelated<br />
column 5<br />
business income<br />
Enter here and on page 1,<br />
Part I, line 9, column (B).<br />
Totals<br />
0. 0.<br />
Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income<br />
(see instructions on page 21)<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
9<br />
9<br />
7. Excess exempt<br />
expenses (column<br />
6 minus column 5,<br />
but not more than<br />
column 4).<br />
Enter here and<br />
on page 1,<br />
Part II, line 26.<br />
Totals<br />
0. 0. 0.<br />
Schedule J - Advertising Income (see instructions on page 21)<br />
Part I Income From Periodicals Reported on a Consolidated Basis<br />
923731<br />
01-08-10<br />
1. Name of periodical<br />
1. Name of periodical<br />
2. Gross<br />
3. Direct<br />
advertising<br />
advertising costs<br />
income<br />
2. Gross<br />
3. Direct<br />
advertising<br />
advertising costs<br />
income<br />
Enter here and on<br />
page 1, Part I,<br />
line 11, col. (A).<br />
Enter here and on<br />
page 1, Part I,<br />
line 11, col. (B).<br />
4. Advertising gain<br />
or (loss) (col. 2 minus<br />
col. 3). If a gain, compute<br />
cols. 5 through 7.<br />
4. Advertising gain<br />
or (loss) (col. 2 minus<br />
col. 3). If a gain, compute<br />
cols. 5 through 7.<br />
5. Circulation 6. Readership<br />
income<br />
costs<br />
(1) LEGACY/INTERPRET<br />
(2) ER MAGAZINE 64,150. 50,764. 38,575. 73,051.<br />
(3)<br />
(4)<br />
5. Circulation 6. Readership<br />
income<br />
costs<br />
7. Excess readership<br />
costs (column 6 minus<br />
column 5, but not more<br />
than column 4).<br />
Totals (carry to Part II, line (5)) 64,150. 50,764. 13,386. 38,575. 73,051. 13,386.<br />
Part II Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in<br />
columns 2 through 7 on a line-by-line basis.)<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
(5)<br />
Totals from Part I<br />
9<br />
9<br />
7. Excess readership<br />
costs (column 6 minus<br />
column 5, but not more<br />
than column 4).<br />
64,150. 50,764. 13,386.<br />
Enter here and<br />
on page 1,<br />
Part II, line 27.<br />
Totals, Part II (lines 1-5) 64,150. 50,764. 13,386.<br />
Schedule K - Compensation of Officers, Directors, and Trustees (see instructions on page 21)<br />
3. Percent of 4. Compensation attributable<br />
Title<br />
time devoted to<br />
1. Name<br />
2.<br />
to unrelated business<br />
business<br />
Total. Enter here and on page 1, Part II, line 14 <br />
%<br />
%<br />
%<br />
%<br />
9<br />
0.<br />
Form 990-T (2009)
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM 990-T DESCRIPTION OF ORGANIZATION’S PRIMARY UNRELATED STATEMENT 1<br />
BUSINESS ACTIVITY<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
THE ORGANIZATION PRODUCES SEVERAL PUBLICATIONS TO EDUCATE AND SERVE MEMBERS<br />
AND SELLS ADS IN SOME OF THE PUBLICATIONS<br />
TO FORM 990-T, PAGE 1<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FOOTNOTES STATEMENT 2<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
2008 NET OPERATING LOSS CARRYOVER 9,005.<br />
STATEMENT(S) 1, 2
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM 990-T OTHER DEDUCTIONS STATEMENT 3<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
DESCRIPTION<br />
AMOUNT<br />
}}}}}}}}}}} }}}}}}}}}}}}}}<br />
MAILING/PRINTING RELATING TO JOBS INCOME 225.<br />
JOBS ALLOCATED COMPENSATION 702.<br />
}}}}}}}}}}}}}}<br />
TOTAL TO FORM 990-T, PAGE 1, LINE 28 927.<br />
~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM 990-T SCHEDULE E - DEPRECIATION DEDUCTION STATEMENT 4<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
ACTIVITY<br />
DESCRIPTION NUMBER AMOUNT TOTAL<br />
}}}}}}}}}}} }}}}}}}} }}}}}}}}}}}}}} }}}}}}}}}}}}}<br />
DEPRECIATION 16,164.<br />
- SUBTOTAL - 1 16,164.<br />
}}}}}}}}}}}}}<br />
TOTAL OF FORM 990-T, SCHEDULE E, COLUMN 3(A) 16,164.<br />
~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM 990-T SCHEDULE E - OTHER DEDUCTIONS STATEMENT 5<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
ACTIVITY<br />
DESCRIPTION NUMBER AMOUNT TOTAL<br />
}}}}}}}}}}} }}}}}}}} }}}}}}}}}}}}}} }}}}}}}}}}}}}<br />
MORTGAGE INTEREST 14,618.<br />
FACILITES EXPENSE 1,846.<br />
MAINTENANCE AND REPAIR 5,992.<br />
SUPPLIES 1,018.<br />
TAXES 17,077.<br />
UTILITES 5,271.<br />
INSURANCE 5,583.<br />
ADVERTISING 50.<br />
ADMINISTRATION COSTS 5,164.<br />
- SUBTOTAL - 1 56,619.<br />
}}}}}}}}}}}}}<br />
TOTAL OF FORM 990-T, SCHEDULE E, COLUMN 3(B) 56,619.<br />
~~~~~~~~~~~~~<br />
STATEMENT(S) 3, 4, 5
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM 990-T AVERAGE ACQUISITION DEBT ON OR STATEMENT 6<br />
ALLOCABLE TO DEBT-FINANCED PROPERTY<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
ACTIVITY<br />
DESCRIPTION NUMBER AMOUNT TOTAL<br />
}}}}}}}}}}} }}}}}}}} }}}}}}}}}}}}}} }}}}}}}}}}}}}<br />
AVERAGE ACQUISITION DEBT ALLOCABLE TO<br />
DEBT-FIN PROPERTY 484,260.<br />
- SUBTOTAL - 1 484,260.<br />
}}}}}}}}}}}}}<br />
TOTAL OF FORM 990-T, SCHEDULE E, COLUMN 4 484,260.<br />
~~~~~~~~~~~~~<br />
STATEMENT(S) 6
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM 990-T AVERAGE ADJUSTED BASIS OF OR STATEMENT 7<br />
ALLOCABLE TO DEBT-FINANCED PROPERTY<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
ACTIVITY<br />
DESCRIPTION NUMBER AMOUNT TOTAL<br />
}}}}}}}}}}} }}}}}}}} }}}}}}}}}}}}}} }}}}}}}}}}}}}<br />
AVERAGE ADJUSTED BASIS 976,910.<br />
- SUBTOTAL - 1 976,910.<br />
}}}}}}}}}}}}}<br />
TOTAL OF FORM 990-T, SCHEDULE E, COLUMN 5 976,910.<br />
~~~~~~~~~~~~~<br />
STATEMENT(S) 7
Form<br />
4562<br />
Depreciation and Amortization<br />
(Including Information on Listed Property)<br />
9 9<br />
E- 1<br />
OMB No. 1545-0172<br />
2009<br />
Department of the Treasury<br />
Attachment<br />
Internal Revenue Service (99)<br />
See separate instructions. Attach to your tax return. Sequence No. 67<br />
Name(s) shown on return Business or activity to which this form relates Identifying number<br />
NATIONAL ASSOCIATION FOR INTERPRETATION LEASE INCOME 84-1036938<br />
Part I Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part I.<br />
1 Maximum amount. See the instructions for a higher limit for certain businesses ~~~~~~~~~~~~~~~~ 1 250,000.<br />
2 Total cost of section 179 property placed in service (see instructions) ~~~~~~~~~~~~~~~~~~~~~ 2<br />
3 Threshold cost of section 179 property before reduction in limitation~~~~~~~~~~~~~~~~~~~~~~<br />
3 800,000.<br />
4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- ~~~~~~~~~~~~~~~~~~~ 4<br />
5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately, see instructions 5<br />
6<br />
(a) Description of property (b) Cost (business use only) (c) Elected cost<br />
7<br />
8<br />
9<br />
10<br />
11<br />
12<br />
Tentative deduction. Enter the smaller of line 5 or line 8 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
13 Carryover of disallowed deduction to 2010. Add lines 9 and 10, less line 12 13<br />
Note: Do not use Part II or Part III below for listed property. Instead, use Part V.<br />
Part II Special Depreciation Allowance and Other Depreciation (Do not include listed property. )<br />
14<br />
15<br />
Listed property. Enter the amount from line 29<br />
~~~~~~~~~~~~~~~~~~~<br />
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 ~~~~~~~~~~~~~~<br />
Carryover of disallowed deduction from line 13 of your 2008 Form 4562 ~~~~~~~~~~~~~~~~~~~~<br />
Business income limitation. Enter the smaller of business income (not less than zero) or line 5<br />
Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 <br />
16 Other depreciation (including ACRS) 16<br />
Part III MACRS Depreciation (Do not include listed property. ) (See instructions.)<br />
Section A<br />
17 MACRS deductions for assets placed in service in tax years beginning before 2009 ~~~~~~~~~~~~~~ 17 16,164.<br />
18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here J<br />
Section B - Assets Placed in Service During 2009 Tax Year Using the General Depreciation System<br />
(a) Classification of property<br />
(b) Month and (c) Basis for depreciation<br />
year placed (business/investment use<br />
(d) Recovery<br />
in service<br />
only - see instructions)<br />
period<br />
(e) Convention (f) Method (g) Depreciation deduction<br />
7<br />
~~~~~~~~~<br />
Special depreciation allowance for qualified property (other than listed property) placed in service during<br />
the tax year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Property subject to section 168(f)(1) election<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
9<br />
8<br />
9<br />
10<br />
11<br />
12<br />
14<br />
15<br />
19a<br />
b<br />
c<br />
d<br />
e<br />
f<br />
g<br />
h<br />
i<br />
20a<br />
b<br />
Residential rental property<br />
/<br />
27.5 yrs. MM S/L<br />
/<br />
27.5 yrs. MM S/L<br />
Nonresidential real property<br />
/<br />
39 yrs. MM S/L<br />
/<br />
MM S/L<br />
Section C - Assets Placed in Service During 2009 Tax Year Using the Alternative Depreciation System<br />
c 40-year<br />
Part IV Summary (See instructions.)<br />
21 Listed property. Enter amount from line 28 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 21<br />
22<br />
23<br />
3-year property<br />
5-year property<br />
7-year property<br />
10-year property<br />
15-year property<br />
20-year property<br />
25-year property 25 yrs. S/L<br />
Class life<br />
12-year<br />
Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21.<br />
portion of the basis attributable to section 263A costs <br />
916251<br />
11-04-09 LHA For Paperwork Reduction Act Notice, see separate instructions.<br />
/<br />
12 yrs.<br />
40 yrs. MM<br />
Enter here and on the appropriate lines of your return. Partnerships and S corporations - see instr. <br />
For assets shown above and placed in service during the current year, enter the<br />
23<br />
S/L<br />
S/L<br />
S/L<br />
22<br />
16,164.<br />
Form 4562 (2009)
Form 4562 (2009)<br />
NATIONAL ASSOCIATION FOR INTERPRETATION 84-1036938 Page 2<br />
Part V Listed Property (Include automobiles, certain other vehicles, cellular telephones, certain computers, and property used for entertainment,<br />
recreation, or amusement.)<br />
Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a)<br />
through (c) of Section A, all of Section B, and Section C if applicable.<br />
Section A - Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles. )<br />
24a Do you have evidence to support the business/investment use claimed? Yes No 24b If "Yes," is the evidence written? Yes No<br />
25<br />
26<br />
27<br />
28<br />
(a)<br />
Type of property<br />
(list vehicles first )<br />
916252 11-04-09<br />
(b) (c)<br />
(d)<br />
(e) (f) (g) (h)<br />
(i)<br />
Business/<br />
Basis for depreciation<br />
investment<br />
Cost or<br />
Recovery Method/ Depreciation<br />
(business/investment<br />
use percentage<br />
other basis<br />
use only) period Convention deduction<br />
29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 29<br />
Section B - Information on Use of Vehicles<br />
30<br />
31<br />
32<br />
33<br />
34<br />
35<br />
36<br />
year ( do not include commuting miles) ~~~~~~<br />
(a) (b) (c) (d) (e) (f)<br />
Vehicle Vehicle Vehicle Vehicle Vehicle Vehicle<br />
Yes No Yes No Yes No Yes No Yes No Yes No<br />
Section C - Questions for Employers Who Provide Vehicles for Use by Their Employees<br />
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than 5%<br />
owners or related persons.<br />
37<br />
38<br />
39<br />
40<br />
41 Do you meet the requirements concerning qualified automobile demonstration use? ~~~~~~~~~~~~~~~~~~~~~~~<br />
Note: If your answer to 37, 38, 39, 40, or 41 is "Yes," do not complete Section B for the covered vehicles.<br />
Part VI Amortization<br />
(a) (b) (c) (d) (e) (f)<br />
Description of costs<br />
Date amortization<br />
Amortizable<br />
Code<br />
Amortization<br />
Amortization<br />
begins<br />
amount<br />
section<br />
period or percentage<br />
for this year<br />
42<br />
43<br />
Date<br />
placed in<br />
service<br />
Special depreciation allowance for qualified listed property placed in service during the tax year and<br />
used more than 50% in a qualified business use<br />
Property used more than 50% in a qualified business use:<br />
! !<br />
%<br />
Property used 50% or less in a qualified business use:<br />
! !<br />
Total business/investment miles driven during the<br />
%<br />
%<br />
%<br />
%<br />
%<br />
Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 ~~~~~~~~~~~~<br />
44 Total. Add amounts in column (f). See the instructions for where to report <br />
S/L -<br />
S/L -<br />
S/L -<br />
25<br />
28<br />
43<br />
44<br />
Elected<br />
section 179<br />
cost<br />
Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person.<br />
If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for<br />
those vehicles.<br />
Total commuting miles driven during the year ~<br />
Total other personal (noncommuting) miles<br />
driven~~~~~~~~~~~~~~~~~~~~~<br />
Total miles driven during the year.<br />
Add lines 30 through 32~~~~~~~~~~~~<br />
Was the vehicle available for personal use<br />
during off-duty hours? ~~~~~~~~~~~~<br />
Was the vehicle used primarily by a more<br />
than 5% owner or related person? ~~~~~~<br />
Is another vehicle available for personal<br />
use? <br />
Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your<br />
employees?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your<br />
employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners ~~~~~~~~~~~~<br />
Do you treat all use of vehicles by employees as personal use? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Do you provide more than five vehicles to your employees, obtain information from your employees about<br />
the use of the vehicles, and retain the information received? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Amortization of costs that begins during your 2009 tax year:<br />
! !<br />
Amortization of costs that began before your 2009 tax year ~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Yes<br />
No<br />
Form 4562 (2009)