Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - Form990 Department of the Treasury Internal Revenue Service Check if applicable Address change Name change Initial return Terminated Amended return Application pending benefit trust or private foundation) and ending 09-30-2010 Name of organization Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung OMB No 1545-0047 2009 Employer identification number Please CIRCLE OF FRIENDS FOR AMERICAN VETERANS useIRS 54-1847890 ?r Doing Business As Telephone number print or (703)237-8980 specmc Number and street (or 0 box if marl is not delivered to street address) Room/suite 210 EAST BROAD STREET GFOSS receipts 2,273,013 tions. City ortown, state or country, and ZIP 4 FALLS CHURCH, VA 22046 Name and address ofprincipal officer BRIAN HAMPTON 210 EAST BROAD STREET FALLS 22046 1 Tax--exempt status I7 501(c)(3) (insert no) 4947(a)(1) or 527 Website:h'- H(a) affiliates? H(b) Is this a group return for Are all affiliates included? _No I--Yes _Yes If"No," attach a list (see instructions) H(c) Group exemption number Open to Public organization may have to use a copy ofthis return to satisfy state reporting requirements Inspection A For the 2009 calendar year, or tax year beginning 10-01-2009 Form of organization '7 Corporation Association Other Year of formation 1993 State of legal domicile VA Summary 1 Briefly describe the organization's mission or most significant activities The Circle of Friends For American Veterans is dedicated to educating the public about the challenges facing unemployed, under- 3 educated, and homeless veterans 2 Check this box ifthe organization discontinued its operations or disposed of more than 25% ofits net assets ,5 3 Number ofvoting members ofthe governing body (Part VI, line la) 3 5 4 Number ofindependent voting members ofthe governing body (Part VI, line 1b) 4 1 5 Total number ofemployees (Part V, line 2a) 5 0 6 Total number ofvolunteers (estimate if necessary) 6 0 7a Total gross unrelated business revenue from Part column (C), line 12 7a 0 Net unrelated business taxable income from Form 990-T, line 34 7b Prior Year Current Year Contributions and grants (Part line 1h) 1,935,812 2,273,013 Program service revenue 2g) 0 10 Investmentincome (A), lines 3,4,and 7d) 0 I: 11 Other revenue 5,6d,8c,9c,10c,and11e) 0 12 Total revenue--add lines 8 through 11 (must equal Part column (A), line 12) 1,935,812 2,273,013 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) 4,650 14 Benefits paid to or for members (Part IX, column (A), line 4) 0 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5- 10) 151,133 193,744 16a Professionalfundraising fees (PartIX,co umn (A), line 11e) 1,710,774 1,944,540 Total fundraising expenses (Part column (D), line 25) II-119441540 17 Other expenses (PartIX,co umn 11a--11d,11f--24f) 73,074 98,628 18 Totalexpenses Add lines 13-17 (must equa PartIX,co umn (A), line 25) 1,934,981 2,241,562 19 Revenue less expenses Subtract line 18 from line 12 831 31,451 Beginninfezf; Current End of Year fig 20 Totalassets (Part X, ine 16) 8,122 41,459 Hg 21 Total liabilities (Part X, line 26) 1,516 30,339 33 22 Net assets orfund balances Subtract line 21 from line 20 6,606 11,120 Signature Block Under penalties of perjury, Ideclare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it IS true, correct, and complete Declaration of preparer (other than officer) IS based on all information of which preparer has any knowledge Sign 2011-07-29 He re Sig nature of officer Date BRIAN HAMPTON PRESIDENT Type or print name and title preparer-5 Date Check if Preparer's identifying number Slgnature WILLIAM A STEPHENS CPA 2011-07-29 se f-- (see instructions) Paid empolyed '7 Preparer'S Firm's name (or yours A STEPHENS CPA LLC use only if EIN address, and ZIP 4 p0 Box 72591 RICHMOND, VA 232358017 Phone no H- May the IRS discuss this return with the preparer shown above? (see instructions) I_Yes For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat No 11282Y Form 990 (2009 Form 990 (2009) Page 2 Statement of Program Service Accomplishments 1 Briefly describe the organization's mission The Circle of Friends ForAmerican Veterans is dedicated 2 Did the organization undertake any significant program services during the year which were not listed on the priorForm 990 or 990-EZ7 I_Yes If"Yes," describe these new services on Schedule 0 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? I_Yes If"Yes," describe these changes on Schedule 0 4 Describe the exempt purpose achievements for each ofthe organization's three largest program services by expenses Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount ofgrants and allocations to others, the total expenses, and revenue, ifany, for each program service reported 4a (Code (Expenses 47,030 including grants of (Revenue NATIONAL PUBLIC AWARENESS OF PROBLEMS AND SOLUTIONS FOR HOMELESS VETERANS-- A SUSTAINED PROGRAM OF OBTAINING PUBLIC SERVICE ANNOUNCEMENTS (PSAS) THROUGH 230 TV STATIONS ON THE AND NEEDS OF HOMELESS VETERANS MULTIPLE, CONTINUING CONTACTS WERE MADE TO VARIOUS TV STATION PERSONNEL TO AIR ALL OR PORTIONS OF A TEN MINUTE VIDEO THAT WAS PRIORITY MAILED AND E-MAILED 4b (Code (Expenses 94,060 including grants of (Revenue FORUMS AND RECEPTIONS- OPEN AND FREE TO THE PUBLIC AND PROMOTED BOTH BEFORE AND AFTERWARDS IN THE MEDIA AND IN DIRECT MAIL 4c (Code (Expenses 47,030 including grants of (Revenue THE VETERANS BILL OF RIGHTS- SUSTAINED AND CONTINUING CONTACT WITH MEMBERS OF CONGRESS TO EDUCATE THEM ABOUT THE NEEDS OF VETERANS IN GENERAL AND TO ENCOURAGE MEMBERS TO AFFIRM THE BILL OF RIGHTS 4d Other program services (Describe in Schedule 0) (Expenses including grants of$ (Revenue 4e Total program service expensesll-$ 1 8 8,1 2 0 Form 990 (2009) Form 990 (2009) Page 3 Checklist of Required Schedules Yes No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," Yes complete Schedule Did the organization engage in direct or indirect political campaign activities on behalfofor in opposition to No candidates for public office? If "Yes,"complete Schedule C, Part I 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If "Yes/complete Schedule C, No 4 5 Section 501(c)(4), 501(c)(5), and 501(c)(6) organizations. Is the organization subject to the section 6033(e) notice and reporting requirement and proxy tax? If "Yes/complete Schedule C, Part 6 Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment ofamounts in such funds or accounts? If "Yes/complete Schedule D, PartI . . . . . . . . . . . . . . . . . . . . . . . 6 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas or historic structures'? If Schedule D, Part II . . . 7 8 Did the organization maintain collections of works ofart, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part 9 Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV 10 Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi- 10 No endowments? If Schedule D, Part 11 Is the organization's answer to any ofthe following questions "Yes"? If so,complete Schedule D, Parts VI, VII, IX, orXas applicable. I Did the organization report an amount for land, buildings, and equipment in Part X, l l'le107' If "Yes/complete Schedule D, Part VI. I Did the organization report an amount for investments--other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 167 If "Yes,"complete Schedule D, Part VII. I Did the organization report an amount for investments--program related in Part X, line 13 that IS 5% or more of its total assets reported in Part X, line 167 If "Yes,"complete Schedule D, Part I Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX. I Did the organization report an amount for other liabilities in Part X, line 257 If "Yes/complete Schedule D, Part X. I Did the organization's separate or consolidated financial statements forthe tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 487 If "Yes/complete Schedule D, Part X. 12 Did the organization obtain separate, independent audited financial statements for the tax year'? If "Yes/complete Schedule D, Parts XI, XII, and 12 12A Was the organization included in consolidated, independent audited financial statements forthe tax year? Yes No If "Yes,"completing Schedule D, Parts XI, XII, and lS optional . . . . . . . . 12A 13 Is the organization a school described in section If "Yes,"complete ScheduleE 13 No 14a Did the organization maintain an office, employees, or agents outside ofthe United States'-' . . . . 14a No Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If "Yes, complete Schedule F, Part Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or assistance to any organization or entity located outside the 7 If "Yes/complete ScheduleF, Part II . . 15 0 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or assistance to individuals located outside the '9 If "Yes/complete ScheduleF, Part . . 16 17 Did the organization report a total of more than $15,000, ofexpenses for professional fundraising services on 17 No Part IX, column (A), lines 6 and 11e7 If Schedule G, Part I 18 Did the organization report more than $15,000 total offundraising event gross income and contributions on Part lines 1c and 8a'? If "Yes/complete Schedule G, Part Did the organization report more than $15,000 ofgross income from gaming activities on Part line If 19 No "Yes, complete Schedule G, Part 20 Did the organization operate one or more hospitals'? If "Yes/complete ScheduleH . . . . . 20 No Form 990 (2009) Form 990 (2009Part I I IV Part I and V, line 1 Page 4 Checklist of Required Schedules (continued) Did the organization report more than $5,000 ofgrants and other assistance to governments and organizations in 21 No the United States on Part IX, column (A), line 1? If "Yes,"complete Schedule I, Parts I and II Did the organization report more than $5,000 ofgrants and other assistance to individuals in the United States 22 on Part IX, column (A), line 27 If "Yes/complete Schedule I, Parts I and 0 Did the organization answer "Yes" to Part VII, Section A, questions 3, 4, or 5, about compensation ofthe organization's current and former officers, directors, trustees, key employees, and highest compensated 23 es employees? If "Yes," complete Schedule] Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as ofthe last day ofthe year, that was issued after December 31, 2002? If "Yes,"answer questions 24b--24d and complete Schedule K. If "No, "go to line 25 24a 0 Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception'? 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? 24C Did the organization act as an "on beha fof" issuer for bonds outstanding at any time during the year? 24d Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes,"complete Schedule L, Part I 252! No Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any ofthe organization's prior Forms 990 or 990-E27 If 25b No "Yes, complete Schedule L, Part I Was a loan to or by a current orformer officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as ofthe end ofthe organization's tax year? If "Yes,"complete Schedule L, 26 N0 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If "Yes," 27 N0 complete Schedule L, Part Was the organization a party to a business transaction with one ofthe following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) A current or former officer, director, trustee, or key employee? If "Yes,"complete Schedule L, Part 28a No A family member ofa current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV 28b 0 An entity ofwhich a current orformer officer, director, trustee, or key employee ofthe organization (or a family member) was an officer, director, trustee, or owner? If "Yes,"complete Schedule L, Part IV 28C 0 Did the organization receive more than $25,000 in non-cash contributions'? If "Yes,"complete ScheduleM 29 No Did the organization receive contributions ofart, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes,"complete Schedule 30 0 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes,"complete Schedule N, No 31 Did the organization sell, exchange, dispose of, ortransfer more than 25% ofits net assets? If "Yes,"complete Schedule N, Part II 32 0 Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3'? If "Yes,"complete Schedule R, Part! 33 0 Was the organization related to any tax-exempt or taxable entity? If "Yes,"complete Schedule R, Parts II, IV, Yes 34 Is any related organization a controlled entity within the meaning ofsection 512(b)(13)7 If "Yes,"complete Schedule R, Part V, line 2 35 es Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, lme 2 35 es Did the organization conduct more than 5% ofits activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes,"complete Schedule R, Part VI 37 0 Did the organization complete Schedule and provide explanations in Schedule 0 for Part VI, lines 11 and 197 Note.A Form 990 filers are required to complete Schedule 33 es Form 990 (2009) FoNn990(2009) Statements Regarding Other IRS Filings and Tax Compliance 12a Page 5 Yes No Enter the number reported in Box 3 of Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Enter -0- if not applicable 1a 0 Enterthe number of Forms W-2G included in line la Enter-0- if not applicable 1 0 Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? 1C YES Enter the number ofemployees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return 2a 0 Ifat least one IS reported on line 2a, did the organization file all required federal employment tax returns? Note: Ifthe sum oflines 1a and 2a IS greater than 250, you may be required to e-file this return (see 2b N0 instructions) Did the organization have unrelated business gross income of$1,000 or more during the year covered by this return? 3a N0 If"Yes," has it filed a Form 990-T for this year? If "No,"provide an explanation in Schedule 0 3b At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or otherfinancial account)? 43 N0 If"Yes," enterthe name ofthe foreign country I-- See the instructions for exceptions and filing requirements for Form TD 90-22 1, Report of Foreign Bank and Financial Accounts Was the organization a party to a prohibited tax shelter transaction at any time during the tax year'? 5a No Did any taxable party notify the organization that it was or IS a party to a prohibited tax shelter transaction? 5b No If"Yes" to line 5a or 5b, did the organization file Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax She terTransaction7 5C Does the organization have annual gross receipts that are normally greaterthan $100,000, and did the 6a No organization solicit any contributions that were not tax deductible? If"Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? 6b Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of$75 made partly as a contribution and partly for goods and 7a No services provided to the payor7 If"Yes," did the organization notify the donor ofthe value ofthe goods or services provided? 7b Did the organization sell, exchange, or otherwise dispose oftangible personal property for which it was required to file Form 8282? . . . N0 If"Yes," indicate the number of Forms 8282 filed during the year 7d Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e N0 Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 7f No For all contributions ofqualified intellectual property, did the organization file Form 8899 as required'-' 7g For contributions ofcars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as required? 7h Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year'? 8 No Sponsoring organizations maintaining donor advised funds. Did the organization make any taxable distributions under section 49667 9a No Did the organization make a distribution to a donor, donor advisor, or related person? 9b No Section 501(c)(7) organizations. nter Initiation fees and capital contributions included on Part line 12 10a Gross receipts, included on Form 990, Part line 12, for public use ofclub 10b facilities Section 501(c)(12) organizations. nter Gross income from members or shareholders 11a Gross income from other sources (Do not net amounts due or paid to other sources againstamounts due or received from them) 11b Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 10417 12a If"Yes," enter the amount oftax-exempt interest received or accrued during the yea, 12b FoNn990(2009) Form 990 (2009) Page6 Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Section A. Governing Body and Management Yes No 1a Enter the number ofvoting members ofthe governing body . . 1a 6 Enter the number ofvoting members that are independent . . 1b 1 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee,or key employee? 2 N0 3 Did the organization delegate control over management duties customarily performed by or underthe direct supervision ofofficers,directors ortrustees,or key employees toa managementcompany or other person? 3 N0 4 Did the organization make any significant changes to its organizational documents since the prior Form 990 was filed? N0 Did the organization become aware during the year ofa material diversion ofthe organization's assets? No Does the organization have members or stockholders'-' No 7a Does the organization have members, stockholders, or other persons who may elect one or more members ofthe governing body? 73 N0 Are any decisions ofthe governing body subject to approval by members, stockholders, or other persons'? 7b No 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following The governing body'-' 8a Yes Each committee with authority to act on behalf ofthe governing body? 8b Yes 9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If"Yes," provide the names and addresses in Schedule 0 . . 9 N0 Section B. Policies (This Section requests information about policies not required by the Internal Revenue Code.) Yes No 10a Does the organization have local chapters, branches, or affiliates? 10a No If"Yes," does the organization have written policies and procedures governing the activities ofsuch chapters, affiliates, and branches to ensure their operations are consistent with those ofthe organization? 10b 11 Has the organization provided a copy ofthis Form 990 to all members ofits governing body before filing the form? 11 Yes 11A Describe in Schedule 0 the process, ifany, used by the organization to review the Form 990 12a Does the organization have a written conflict ofinterest policy? If "No,"go toline 13 12a No Are officers, directors ortrustees, and key employees required to disclose annually interests that could give rise to conflicts? 12b Does the organization regularly and consistently monitor and enforce compliance with the policy'? If"Yes," describe in Schedule 0 how this is done 12C 13 Does the organization have a written whistleblower policy'-' 13 No 14 Does the organization have a written document retention and destruction policy'? 14 No 15 Did the process for determining compensation ofthe following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation ofthe deliberation and decision? a The organization's CEO, Executive Director, ortop management official 15a No Other officers or key employees ofthe organization 15b No If"Yes" to line a or b, describe the process in Schedule 0 (See instructions) 16a Did the organization invest in, contribute assets to, or participate in a Joint venture or similar arrangement with a taxable entity during the year? 153 N0 If"Yes," has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in Joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's exempt status with respect to such arrangements? 16b Section C. Disclosure 17 18 19 20 List the States with which a copy ofthis Form 990 is required to be filedll-Section 6104 requires an organization to make its Form 1023 (or 1024 ifapplicable), 990, and 990-T (501(c) (3)5 only) available for public inspection Indicate how you make these available Check all that apply Own website Another's website I7 Upon request Describe in Schedule 0 whether (and ifso, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public See Additional Data Table State the name, physical address, and telephone number ofthe person who possesses the books and records ofthe organization I-- BRIAN HAMPTON 210 EAST BROAD STREET 202 FALLS 22046 (703)237-8980 Form 990 (2009) Form 990 (2009) Page 7 Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed Report compensation forthe calendar year ending with or within the organization's tax year Use Schedule J-2 ifadditional space is needed I List all ofthe organization's current officers, directors, trustees (whether individuals or organizations), regardless ofamount ofcompensation, and current key employees Enter -0- in columns (D), (E), and (F) if no compensation was paid I List all ofthe organization's current key employees See instructions for definition of "key employee I List the organization's five current highest compensated employees (otherthan an officer, director, trustee or key employee) who received reportable 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 I List all ofthe organization's former officers, key employees, or highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations I List all ofthe organization's former directors ortrusteesthat received, in the capacity as a former director or trustee ofthe organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest compensated employees, and former such persons Check this box ifthe organization did not compensate any current orformer officer, director, trustee or key employee (A) (B) (C) (D) (E) (F) Name and Title Average Position (check all Reportable Reportable Estimated hours thatapply) compensation compensation amount ofother per I from the from related compensation week 3 an: organization (W- organizations from the [lg DE (W- 2/1099- organization and 5 H- MISC) related :11 EL 3 L-, nu .3 organizations BRIAN HAMPTON 35 00 97,653 80,685 0 President MAURICE LEV1TE 2 00 0 0 Director DONALD BRIDGEMAN 2 00 0 0 0 Director THOMAS BURCH JR 2 00 0 0 0 Director SUSAN DECONCINI 2 00 0 0 0 Director JAMES MCDONALD 2 00 0 0 0 Director DEBORAH SMITH 2 00 0 0 0 Director Form 990 (2009) Form 990 (2009) Pages 97,553 80,685 2 Total number ofindividuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organizationh-1 Yes No 3 Did the organization list any former officer, director ortrustee, key employee, or highest compensated employee on line la? If Schedulelfor such individual . . . . . . . . . . . . . N0 4 For any individual listed on line la, IS the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes/complete Schedulelforsuch Yes 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization for services rendered to the organization? 5chedui'eJforsuch person . . . . . . . . . . N0 Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 ofcompensation from the organization (A) (B) (C) Name and business address Description of services Compensation CHARITABLE RESOURCES FOUNDATION 698 OLDEFIELD COMMONS DR SUITE 2 GREENWOOD, IN 46142 Telephone Solicitation 1,529,043 CIVIC DEVELOPMENT CORP 425 RARITAN CENTER PARKWAY EDISON, NJ 08837 Telephone Solicitation 104,431 PERCISION PERFORMANCE 474 MARK WESLEY LANE BALLWIN, MO 63021 Telephone Solicitation 307, 117 2 Total number ofindependent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization II-3 Form 990 (2009) Form 990 (2009) Emil Statement of Revenue Page 9 (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt business excluded from function revenue tax under revenue sections 512, 513, or 514 fig 1a Federated campaigns 1a 2 Membership dues 1b -E Fundraising events 1c -l.i'5 Related organizations 1d 5,900 Governmentgrants (contributions) 1e All other contributions, gifts, grants, and 1f 2,266,113 '5 3 similar amounts not included above Noncash contributions included in 12- lines 1a-1f ,5 .5: Total. Add lines 1a-1f 2,273,013 Business Code 2a 3 Allother program service revenue -3- a . ines . i I Addl 2 2f I- 3 Investment income (including dividends, interest and other similar amounts) Income from investment of tax--exempt bond proceeds 5 Royalties . Real (ii) Personal 6a Gross Rents [3 Less rental expenses Rental income or( oss) Net rental income or (loss) Securities (ii) Other 73 Gross amount from sales of assets other than inventory [3 Less cost or other basis and sales expenses Gain or( oss) Net gain or( oss) 33 Gross income from fundraising events (not including 3 ofcontributions reported on line 1c) I): See Part IV, ine 18 II a Less direct expenses Net income or (loss) from fundraising events . . 93 Gross income from gaming activities See Part IV, line 19 a Less direct expenses Net income or (loss) from gaming activities . . 103 Gross sales ofinventory, less returns and allowances a Less cost ofgoods sold Netincome sales ofinventory . . Miscellaneous Revenue Business Code 11a All other revenue 43 Total.Add lines 11a--11d hr 12 Total revenue. See Instructions 2,273,013 Form 990 (2009) Form 990 (2009) Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D). Page 10 Do not include amounts reported on lines 6b, (A) PrOgraEnB:emCe Manag?gant and Fun?msmg 7b! 8b! 9b! and 10'' ?f Part VHL Total expenses expenses general expenses expenses 1 Grants and other assistance to governments and organizations in theU See PartIV, ine21 0 0 2 Grants and other assistance to individuals in the See Part IV, line 22 4,650 4,650 3 Grants and other assistance to governments, organizations, and individuals outside the See Part IV, lines 15 and 16 Benefits paid to or for members 5 Compensation ofcurrent officers, directors, trustees, and key employees 97,653 97,653 0 0 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 87,462 5,911 81,551 0 7 Other salaries and wages Pension plan contributions (include section 401(k) and section 403(b) employer contributions) 9 Other employee benefits 8,629 1,628 7,001 0 10 Payroll taxes 11 Fees for services (non-employees) a Management Legal Accounting 22,686 22,686 0 0 Lobbying Professional fundraising See Part IV, line 17 1,944,540 1,944,540 Investment management fees Other 26,583 26,583 0 0 12 Advertising and promotion 13 Office expenses 15,677 15,677 0 0 14 Information technology 1,038 151 887 0 15 Royalties 16 upa nc 19,463 0 19,463 0 17 Travel 18 Payments oftravel or entertainment expenses for any federal, state, or local public officials 19 Conferences, conventions, and meetings 5,777 5,777 0 0 20 Interest 21 Payments to affiliates 6,650 6,650 0 0 22 Depreciation, depletion, and amortization 754 754 0 0 23 Insurance 24 Other expenses Itemize expenses not covered above (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below) a All other expenses 25 Total functional expenses. Add lines 1 through 24f 2,241,562 133,120 103,902 1,944,540 26 Joint costs. Check here II- iffollowing SO 98-2 Complete this line only ifthe organization reported in column (B)_1oint costs from a combined educational campaign and fundraising solicitation Form 990 (2009) Form 990 (2009) Balance Sheet Page 11 (A) (B) Beginning ofyear End ofyear 1 Cash--non-interest-bearing 5.122 1 33.107 2 Savings and temporary cash investments 2 3 Pledges and grants receivable, net 3 4 Accounts receivable, net 4 5.373 5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule 5 6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) Complete Part II of Schedule 6 1; 7 Notes and loans receivable, net 7 Inventories for sale or use 8 'ii 9 Prepaid expenses and deferred charges 9 10a Land, buildings, and equipment cost or other basis Complete Part 5.379 VI of ScheduleD 1133 Less accumulated depreciation 10b 2.400 10c 2.979 11 Investments--pub ic y traded securities 11 12 Investments--other securities See Part IV, line 11 12 13 Investments--program-related See Part IV, line 11 13 14 Intangible assets 14 15 Other assets See Part IV, line 11 15 16 TotaIassets.Add lines 1 through 15 (must equal line 34) 8.122 16 41.459 17 Accounts payable and accrued expenses 1.515 17 30.339 18 Grants payable 18 19 Deferred revenue 19 20 Tax-exempt bond liabilities 20 21 Escrow or custodial account liability Complete Part IVofScheduleD 21 22 Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified 3 persons Complete Part II of ScheduleL 22 23 Secured mortgages and notes payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities Complete Part ofSchedu e 25 26 Total liabilities. Add lines 17 through 25 1.515 26 30.339 uh Organizations that follow SFAS 117, check here II- 7 and complete lines 27 3 through 29, and lines 33 and 34. 27 Unrestricted net assets 5.505 27 11.120 28 Temporarily restricted net assets 28 29 Permanently restricted net assets 29 Organizations that do not follow SFAS 117, check here and complete :5 lines 30 through 34. un 30 Capital stock ortrust principal, or current funds 30 31 Paid-in or equipment fund 31 -Eiffl 32 Retained earnings, endowment, accumulated income, or other funds 32 33 Total net assets or fund balances 5.505 33 11.120 34 Total liabilities and net assets/fund balances 8,122 34 41.459 Form 990 (2009) Form 990 (2009) Financial Statements and Reporting 2a 3a Page 12 Accounting method used to prepare the Form 990 Cash I7 Accrual I_Other Ifthe organization changed its method ofaccounting from a prior year or checked "Other," explain in Schedule 0 Were the organization's financial statements compiled or reviewed by an independent accountant? Were the organization's financial statements audited by an independent accountant? If"Yes,"to 2a or 2b, does the organization have a committee that assumes responsibility for oversight ofthe audit, review, or compilation ofits financial statements and selection ofan independent accountant? Ifthe organization changed either its oversight process or selection process during the tax year, explain in Schedule 0 If"Yes" to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a consolidated basis, separate basis, or both I7 Separate basis Consolidated basis Both consolidated and separated basis As a result ofa federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB If"Yes," did the organization undergo the required audit or audits? Ifthe organization did not undergo the required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits Yes Form 990 (2009) Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 1545-0047 SCHEDULE A Public Charity Status and Public Support 0 (Form 990 or 990EZ) Complete if the organization is a section 501(c)(3) organization or a section Department of the Treasury 4947(a)(1) nonexempt charitable trust. open to Public lmemal Revenue Service It Attach to Form 990 or Form 990-EZ. It See separate instructions. ame of the organization Employer identification number CIRCLE OF FRIENDS FOR AMERICAN VETERANS 54-1847890 Reason for Public Charity Status (All organizations must complete this part.) See instructions The organization IS not a private foundation because it IS (For lines 1 through 11, check only one box) 1 l_ A church, convention ofchurches, or association ofchurches section 2 l_ A school described in section (Attach Schedule E) 3 l_ A hospital or a cooperative hospital service organization described in section 4 A medical research organization operated in with a hospital described in section Enterthe hospital's name, city, and state 5 An organization operated for the benefit ofa college or university owned or operated by a governmental unit described in section (Complete Part II) 6 A federal, state, or local government or governmental unit described in section An organization that normally receives a substantial part ofits support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi) (Complete Part II l_ A community trust described in section 170(b)(1)(A)(vi) (Complete Part II) 9 An organization that normally receives (1) more than 331/3% ofits support from contributions, membership fees, and gross receipts from activities related to its exempt functions--sub_1ect to certain exceptions, and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30,1975 See section 509(a)(2). (Complete Part 10 An organization organized and operated exclusively to test for public safety Seesection 509(a)(4). 11 An organization organized and operated exclusively for the benefit of, to perform the functions of, orto carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) See section 509(a)(3). Check the box that describes the type ofsupporting organization and complete lines 11e through 11h a l_TypeI - Functionallyintegrated - Other By checking this box, I certify that the organization IS not controlled directly or indirectly by one or more disqualified persons otherthan foundation managers and otherthan one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) Ifthe organization received a written determination from the IRS that it IS a Type I, Type II or Type supporting organization, check this box I- Since August 17,2006, has the organization accepted any gift or contribution from any ofthe following persons'-' a person who directly or indirectly controls, either alone ortogether with persons described in (ii) Yes No and (in) below, the governing body ofthe the supported organization? 11g(i) (ii) a family member ofa person described in (I) above? 11g(ii) a 35% controlled entity ofa person described in (I) or (ii) above? Provide the following information about the supported organization(s) (iv) Type of Is the (V) I ou noti st organization in (Vii) Narne of (H) on I I Organization ln Organization ln C0 lste I I Amount of supported EIN lines 1- 9 above C0 0 C0 Organlze ,3 .3 support? organization section document-, mt 9 (see nstruct onsTotal For Paperwork Reduction ActNotice, see the Instructions for Form 990 at 1 1 28 5 Schedule A (Form 990 or 990-EZ) 2009 Schedule A (Form 990 or 990-EZ) 2009 Page 2 i Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I.) Section A. Public Support Calendar year (orfiscal year beginning 1 6 (a)2005 (b)2006 (d)2008 (e)2009 (f)Tota in) Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants") 193,653 214,105 446,990 457,000 2,265,961 3,577,709 Tax revenues levied forthe organization's benefit and either paid to or expended on its behalf The value ofservices orfacilities furnished by a governmental unit to the organization without charge "nes 1 through 3 193,653 214,105 446,990 457,000 2,265,961 3,577,709 The portion oftotal contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% ofthe amount shown on line 11, column Public Support. Subtract line 5 from 3,577,709 line 4 Section B. Total Support Calendar year 7 8 10 11 12 13 (or fiscal year 2005 beginning in) (b)2006 (c)2007 (e)2009 (f)Tota A mounts from "[13 4 193,653 446,990 457,000 2,265,961 3,577,709 Gross income from interest, dividends, payments received on securities loans, rents, royalties 0 and income from similar sources Net income from unrelated business activities, whether or not the business IS regularly carried on Other income (Explain in Part IV Do not include gain or loss from the sale ofcapital assets Total support (Add lines 7 3,577,709 through 1 0) Gross receipts from related activities, etc (See instructions) 12 First Five Years Ifthe Form 990 IS for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 14 15 16a 17a 18 Public Support Percentage for 2009 (line 6 column divided by line 11 column 14 15 100 000 33 1/3?/o support test--2009. Ifthe organization did not check the box on line 13, and line 14 IS 33 1/3% or more, check this box and stop here.The organization qualifies as a publicly supported organization FI7 33 1/3?/o support test--2008. Ifthe organization did not check the box on line 13 or 16a, and line 15 IS 33 1/3% or more, check this 100 000 Public Support Percentage for 2008 Schedule A, Part II, line 14 box and stop here.The organization qualifies as a publicly supported organization FI- test--2009. Ifthe organization did not check a box on line 13, 16a, or 16b and line 14 IS 10% or more, and Ifthe organization meets the "facts and circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly supported organization FI- test--2008. Ifthe organization did not check a box on line 13, 16a,16b, or 17a and line 15 IS 10% or more, and Ifthe organization meets the "facts and circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly supported organization FI- Private Foundation Ifthe organization did not check a box on line 13, 16a,16b, 17a or 17b, check this box and see instructions FI- Schedule A (Form 990 or 990-EZ) 2009 Schedule A (Form 990 or 990-EZ) 2009 Support Schedule for Organizations Described in IRC 509(a)(2) Page 3 (Complete only if you checked the box on line 9 of Part I.) Section A. Public Support Calendar year (orfiscal year beginning 1 7a 8 (a)2005 (b)2006 (c)2007 (d)2008 in) 2009 Total Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants Gross receipts from admissions, merchandise sold or services performed, orfacilities furnished in any activity that is related to the organization's tax-exempt purpose Gross receipts from activities that are not an unrelated trade or business under section 513 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf The value ofservices orfacilities furnished by a governmental unit to the organization without charge Total.Add lines 1 through 5 Amounts included on lines 1, 2, and 3 received from disqualified persons Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of$5,000 or 1% ofthe amount on line 13 forthe year Add lines 7a and 7b Public Support (Subtract line 7c from line 6 Section B. Total Support Calendar year (or fiscal year beginning 9 10a 11 12 13 14 (a)2005 (b)2006 (c)2007 (d)2008 in) 2009 Total Amounts from line 6 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30,1975 Add lines 10a and 10b Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on Other income Do not include gain or loss from the sale of capital assets (Explain in Part IV) Totalsupport (Add lines 9, 10c, 11 and 12) First Five Years Ifthe Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here Fl- Section C. Computation of Public Support Percentage 15 16 Public Support Percentage for 2009 (line 8 column divided by line 13 column Public support percentage from 2008 Schedule A, Part line 15 15 0 16 Section D. Computation of Investment Income Percentage 17 18 19a 20 Investment income percentage for 2009 (line 10c column divided by line 13 column Investment income percentage from 2008 Schedule A, Part line 17 17 0 18 33 1/3?/o support tests--2009. Ifthe organization did not check the box on line 14, and line 15 is more than 33 1/3?/o and line 17 is not more than 33 check this box and stop here.The organization qualifies as a publicly supported organization Fl- 33 1/3?/o support tests--2008. Ifthe organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3?/o and line 18 is not more than 33 check this box and stop here.The organization qualifies as a publicly supported organization Private Foundation Ifthe organization did not check a box on line 14, 19a or 19b, check this box and see instructions Fl- Fl- Schedule A (Form 990 or 990-EZ) 2009 Schedu eA (Form 990 or990-EZ)2009 Page4 Supplemental Information. Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part line 12. Provide any other additional information. See instructions Schedule A (Form 990 or 990-EZ) 2009 Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - OMB No 1545-0047 99?' Supplemental Financial Statements II- Complete if the organization answered "Yes," to Form 990, Depallmenlollhe Treasury Part IV, line 12. Internal Revenue Service Name of the organization CIRCLE OF FRIENDS FOR AMERICAN VETERANS II- Attach to Form 990. II- See separate instruct ions. Open to Public Inspection Employer identification number 54-1847890 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6. Donor advised funds Funds and other accounts Total number at end ofyear Aggregate contributions to (during year) Aggregate grants from (during year) Aggregate value at end ofyear Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? Yes l_ N0 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be used only for charitable purposes and not forthe benefit ofthe donor or donor advisor, orfor any other purpose conferring impermissible private benefit V35 l_ N0 Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7. 1 Al O. Purpose(s) ofconservation easements held by the organization (check all that apply) l_ Preservation ofland for public use (e recreation or pleasure) Protection of natural habitat Preservation ofan historically importantly land area I-- Preservation ofa certified historic structure Preservation ofopen space Complete lines 2a--2d ifthe organization held a qualified conservation contribution in the form ofa conservation easement on the last day ofthe tax year Held at the End of the Year Total number ofconservation easements 2a Total acreage restricted by conservation easements 2b Number ofconservation easements on a certified historic structure included in 2c Number ofconservation easements included in acquired after 8/17/06 2d Number ofconservation easements modified, transferred, released, extinguished, or terminated by the organization during the taxable year I-- Number ofstates where property subject to conservation easement IS located I-- Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and enforcement ofthe conservation easements it holds? l_ Yes l_ N0 Staffand volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year F- Amount ofexpenses incurred in monitoring, inspecting, and enforcing conservation easements during the year Does each conservation easement reported on line 2(d) above satisfy the requirements ofsection and Yes No In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, ifapplicable, the text ofthe footnote to the organization's financial statements that describes the organization's accounting for conservation easements Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" to Form 990, Part IV, line 8. 1a Ifthe organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance ofpublic service, provide, in Part XIV, the text ofthe footnote to its financial statements that describes these items Ifthe organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works ofart, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance ofpublic service, provide the following amounts relating to these items Revenues included in Form 990, Part line 1 (ii)Assets included in Form 990,PartX 2 Ifthe organization received or held works ofart, historical treasures, or other similar assets forfinancial gain, provide the following amounts required to be reported under SFAS 116 relating to these items a Revenues included in Form 990, Part line 1 Assetsincluded in Form 990,PartX For Privacy Act and Paperwork Reduction Act Notice, see the Int ruct ions for Form 990 Cat No 52283D Schedule (Form 990) 2009 Schedu eD (Form 990)2009 Page 2 anizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization's accession and other records, check any ofthe following that are a significant use ofits collection items (check all that apply) a publlc Loan or exchange programs Scholarly research Other Preservation forfuture generations 4 Provide a description ofthe organization's collections and explain how they further the organization's exempt purpose in Part XIV 5 During the year, did the organization solicit or receive donations ofart, historical treasures or other similar assets to be sold to raise funds rather than to be maintained as part ofthe organization's collection? YES N0 Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990,PartX? If"Yes," explain the arrangement in Part XIV and complete the following table Amount Beginning balance Additions during the year 3 Distributions during the year Ending balance 2a Did the organizationinclude an amount on Form 990,Part X, ine21? I_Yes the arrangement in Part XIV Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10. (a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back 1a Beginning ofyear balance Contributions Investment earnings or losses Grants or scholarships 00.05' Other expenditures for facilities and programs Administrative expenses End ofyear balance 2 Provide the estimated percentage ofthe year end balance held as a Board designated or quasi-endowment II- Permanent endowment II- Term endowment F- 3a Are there endowment funds not in the possession ofthe organization that are held and administered forthe organization by Yes No (i)unrelatedorganizations . . . . . . . . . . . . . . . . . . . . . . . . 3a(i) (ii)re atedorganizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b 4 Describe in Part XIV the intended uses ofthe organization's endowment funds Investments--Land, Buildings, and Equipment. See Form 990, Part X, line 10. Description ofinvestment Book value 1a Land bBui dings Leasehold improvements dEquipment . . . . . . . . . . . . . . . . 5,379 2,400 2,979 eOther Total.Add lines 1a-II- 2,979 Schedule (Form 990) 2009 Schedule (Form 990) 2009 Investments--0ther Securities. See Form 990, Part X, line 12. Page 3 Description ofsecurity or category (including name ofsecurity) (b)Book value Method ofvaluation Cost or end-of-year market value Financial derivatives Closely-held equity interests Other Total. (Column should equalForm 990, Part X, col (B) line 12) Investments--Program Related. See Form 990, Part X, line 13. Description of investment type Book value Method ofvaluation Cost or end-of-year market value Total. (Column should equalForm 990, Part X, col (B) line 13) Other Assets. See Form 990, Part X, line 15. Description Book value Total. (Column should equal Form 990, Part X, col.(B) line 15.) Other Liabilities. See Form 990, Part X, line 25. 1 Description ofLiabi ity Amount Federal Income Taxes Total. (Column should equalForm 990, Part X, col (B) line 25) p. 2. Fin 48 Footnote In Part XIV, provide the text ofthe footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 Schedule (Form 990) 2009 Schedule (Form 990) 2009 Page 4 Reconciliation of Change in Net Assets from Form 990 to Financial Statements 1 Totalrevenue (Form 12) 1 2 Totalexpenses (Form 990,PartIX,co umn 25) 2 3 Excess or (deficit) forthe year Subtract line 2 from line 1 3 4 Net unrealized gains (losses) on investments 4 5 Donated services and use offacilities 5 5 Investment expenses 5 7 Prior period adjustments 7 3 Other(Describe in Part XIV) 3 9 Total adjustments (net) Add lines 4 - 8 9 10 Excess or (deficit) forthe year perfinancial statements Combine lines 3 and 9 10 ml Reconciliation of Revenue per Audited Financial Statements With Revenue per Return 1 Total revenue, gains, and other support per audited financial statements 1 2 Amounts included on line 1 but not on Form 990, Part line 12 a Net unrealized gains on investments 2a Donated services and use offacilities 2b Recoveries ofprior year grants 2c Other(Describe in Part XIV) 2d Add lines 2a through 2d 2e 3 Subtract line 2e from line 1 3 Amounts included on Form 990, Part line 12, but not on line 1 Investment expenses not included on Form 990, Part line 7b 4a Other(Describe in Part XIV) 4b Add lines 4a and 4b 4c 5 Tota Revenue Addlines 3and 4c. (This should equa Form 990,Part I, ine 12 . . . . 5 mitfli Reconciliation of Expenses per Audited Financial Statements With Expenses per Return 1 Total expenses and losses per audited financial statements 1 2 Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated services and use offacilities 2a Prior year adjustments 2b Otherlosses 2c Other(Describe in Part XIV) 2d Add lines 2a through 2d 2e 3 Subtract line 2e from line 1 3 Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part line 7b 4a Other(Describe in Part XIV) 4b Add lines 4a and 4b 4c 5 Totalexpenses Add lines 3and 4c. (This should equa Form990,PartI, ine 18) 5 Supplemental Information Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9, Part lines 1a and 4, Part IV, lines 1b and 2b, Part V, line 4, Part X, Part XI, line 8, Part XII, lines 2d and 4b, and Part lines 2d and 4b Also complete this part to provide any additional information Identifier Return Reference Explanation Schedule (Form 990) 2009 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: scheduie Compensation Information OMB No 1545-0047 (Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees II- Complete if the organization answered "Yes" to Form 990, Depaiimentofthe Treasury part question 23_ Open to Public lnlemal Ir Attach to Form 990. hr See separate instruct ions. Inspection Name of he organization Employer identification number CIRCLE OF FRIENDS FOR AMERICAN VETERANS 54-1847890 Questions Regarding Compensation Yes No 1a Check the appropiate box(es) Ifthe organization provided any ofthe following to orfor a person listed in Form 990, Part VII, Section A, line 1a Complete Part to provide any relevant information regarding these items First-class or charter travel Housing allowance or residence for personal use l_ Travel for companions l_ Payments for business use of personal residence Tax idemnification and gross-up payments Health or social club dues or initiation fees l_ Discretionary spending account l_ Personal services (e maid, chauffeur, chef) Ifany ofthe boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement orprovision ofall the expenses described above? If"No," complete Part to explain 1b 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line la? 2 3 Indicate which, Ifany, ofthe following the organization uses to establish the compensation ofthe organization's CEO/Executive Director Check all that apply Compensation committee Written employment contract Independent compensation consultant I7 Compensation survey or study Form 990 of other organizations I7 Approval by the board or compensation committee 4 During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization Receive a severance payment or change-of-control payment'-' 4a No Participate in, or receive payment from, a supplemental nonqualified retirement plan? 4b No Participate in,or receive payment from,an equity-based compensation arrangement? 4c No If"Yes" to any oflines 4a-c, list the persons and provide the applicable amounts for each item in Part Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9. 5 For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of The organization? 5a No Any related organization? 5b No If"Yes," to line 5a or 5b, describe in Part 6 For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of The organization? 6a No Any related organization? 6b No If"Yes," to line 6a or 6b, describe in Part 7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed payments not describedinlines 5 and 67 If"Yes," describein 7 No 8 Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was subject to the initial contract exception described in Regs section 53 If"Yes," describe in Part 8 N0 9 If"Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53 9 For Privacy Act and Paperwork Reduction Act Notice, see the Int ruct ions for Form 990 at 50 0 5 3T Schedule (Form 990) 2009 Schedule (Form 990) 2009 Page 2 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use Schedule J--1 if additional space needed. For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row and from related organizations, described in the instructions on row (ii) Do not list any individuals that are not listed on Form 990, Part VII Note.The sum ofcolumns must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a (A) Name (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and (D) Nontaxable (E) Total ofcolumns (F) Compensation Ba (ii) Bonus other other deferred benefits reported in prior incentive reportable compensation Form 990 or compensation compensation Form 990-EZ 178,338 BRIAN HAMPTON 173333 (II) Schedule (Form 990) 2009 Schedule (Form 990) 2009 Supplemental Information Page 3 Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1aAlso complete this part for any additional information Ident if ier Ret urn Reference Explanation Schedule (Form 990) 2009 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - SCHEDULE 0 (Form 990) Department of the Treasury Internal Revenue Servrce Supplemental Information to Form 990 Complete to provide information for responses to specific questions on Form 990 or to provide any additional information. Dr Attach to Form 990. OMB No 1545-0047 Open to Public Inspection Name of the organization CIRCLE OF FRIENDS FOR AMERICAN VETERANS Employer identification number 54-1847890 Identifier Return Reference Explanation Pt VI-B, The Presrdent revrews the 990 and also provrdes the 990 to the Board of Drrectors for revrew Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493210009081 SCHEDULE Related Organizations and Unrelated Partnerships 15450047 (Forrn II- Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37. II- Attach to Form 990. II- See separate instructions. Department of the Treasury Internal Revenue Servrce Open to Public Inspection Employer identification number Name of the organization CIRCLE OF FRIENDS FOR AMERICAN VETERANS 54-1847890 Identification of Disregarded Entities (Complete If the organrzatron answered "Yes" on Form 990, Part IV, lrne 33.) a (C) Name, address, and EIN of drsregarded Prrmary Legal (state Total Income End--of--year assets Drrect or forergn country) Identification of Related Tax-Exempt Organizations (Complete If the organrzatron answered "Yes" on Form 990, Part IV, lrne 34 because rt had one or more related tax--exempt organrzatrons durrng the tax year.) (C) Name, address, and EIN of related organrzatron Prrmary Legal (state Exempt Code sectron Publrc charrty status Drrect or forergn country) (If sectron 501(c)(3)) CENTER FOR AMERICSAN HOMELESS VETERANS INC 210 EAST BROAD STREET INCREASE AWARENESS OF VETERANS PROBLEMS VA 501(c)(4) FALLS CHURCH, VA 22046 20-3002685 For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990Schedule (Form 990) 2009 Page 2 EE Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.) (C) Legal (cl) Predommgegt Income Disproprtionate Code V--UBI General or Name, address, and EIN of Primary activity domicile Direct controlling Share of total income Share of end--of--year a 0CatI0nS7 amount In box 20 Of managing related organization (state or entity Uelated' unrelated' assets Schedule K-1 paI'Ener7 foreign excluded from tax (Form 1065) Country) under sgcicflisns 512- Yes No Yes No Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.) Sha,e'2,. ma, (9) Name, address, and EIN of related organization Primary activity Legal domicile Direct controlling Type of entity Income Share of Percentage (state or entity (C corp, corp, end--of--year ownership foreign or tnist) assets country) Schedule (Form 990) 2009 Page 3 Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, or 36.) Note. Complete line 1 ifany entity is listed in Parts II, or IV Yes N0 1 During the tax year, did the orgranization engage in any ofthe following transactions with one or more related organizations listed in Parts a Receipt of(i) interest (ii) annuities royalties (iv) rent from a controlled entity 13 N0 Gift, grant, or capital contribution to other organization(s) 1'3 Yes Gift, grant, or capital contribution from other organization(s) Yes Loans or loan guarantees to or for other organization(s) 1d N0 Loans or loan guarantees by other organization(s) 1e N0 Sale ofassets to other organization(s) 1f N0 Purchase ofassets from other organization(s) 19 N0 Exchange ofassets N0 i Lease of facilities, equipment, or other assets to other organization(s) 1i N0 Lease offacilities,equipment,or other assets from other organization(s) 1_'i N0 Performance ofservices or membership orfundraising solicitations for other organization(s) N0 I Performance ofservices or membership orfundraising solicitations by other organization(s) 1' N0 Sharing offacilities, equipment, mailing lists, or other assets Yes Sharing of paid employees 1" Yes 0 Reimbursement paid to other organization for expenses 10 N0 Reimbursement paid by other organization for expenses 1P N0 Other transfer ofcash or property to other organization(s) 11?! Yes Other transfer ofcash or property from other organization(s) 1' Yes 2 Ifthe answer to any ofthe above IS "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds (C) Name of other organization Transactlon Amount involved type(a--r) (1) CENTER FOR AMERICAN HOMELESS VETERANS 6 900 (1) See Additional Data Table (2) (3) (4) (5) (5) Schedule (Form 990) 2009 Page4 Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.) Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent ofits activities (measured by total assets or gross revenue) that was not a related organization See instructions regarding exclusion for certain investment partnerships (C) (9) Name, address, and EIN of entity Primary activity Legal domicile Are all Share of Disproprtionate Code V--UBI General or (state or foreign partners end--of--year allocations? amount in box managing country) section assets 20 of Schedule K-1 partner? 501(c)(3) (Form 1065) organizationsSchedule (Form 990) 2009