NAPVI

User Manual: NAPVI

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Form

990

Return of Organization Exempt From Income Tax

OMB No. 1545-0047

| Do not enter Social Security numbers on this form as it may be made public.

Open to Public
Inspection

2013

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Department of the Treasury
Internal Revenue Service

| Information about Form 990 and its instructions is at www.irs.gov/form990.
A For the 2013 calendar year, or tax year beginning
and ending

B

C Name of organization

Check if
applicable:
Address
change
Name
change
Initial
return
Terminated
Amended
return
Application
pending

D Employer identification number

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

Doing Business As
Number and street (or P.O. box if mail is not delivered to street address)

15 WEST 65TH STREET

74-2095442

Room/suite E Telephone number

(212)769-6200
372,125.

City or town, state or province, country, and ZIP or foreign postal code

NEW YORK, NY

G
H(a) Is this a group return
for subordinates? ~~
H(b) Are all subordinates included?
Gross receipts $

10023

Check this box |
if the organization discontinued its operations or disposed of more than 25% of its net assets.
14
Number of voting members of the governing body (Part VI, line 1a) ~~~~~~~~~~~~~~~~~~~~
3
12
Number of independent voting members of the governing body (Part VI, line 1b) ~~~~~~~~~~~~~~
4
2
Total number of individuals employed in calendar year 2013 (Part V, line 2a) ~~~~~~~~~~~~~~~~
5
12
Total number of volunteers (estimate if necessary) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
6
0.
Total unrelated business revenue from Part VIII, column (C), line 12 ~~~~~~~~~~~~~~~~~~~~ 7a
0.
Net unrelated business taxable income from Form 990-T, line 34 •••••••••••••••••••••• 7b
Prior Year
Current Year
220,917.
354,194.
8 Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~
33,464.
16,386.
9 Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~
0.
0.
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) ~~~~~~~~~~~~~
<2,306.>
1,545.
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~
252,075.
372,125.
12 Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) •••
0.
6,540.
13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) ~~~~~~~~~~~
0.
0.
14 Benefits paid to or for members (Part IX, column (A), line 4) ~~~~~~~~~~~~~
99,193.
344,371.
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~
0.
0.
16a Professional fundraising fees (Part IX, column (A), line 11e)~~~~~~~~~~~~~~
9,555.
|
b Total fundraising expenses (Part IX, column (D), line 25)

AF

T

2
3
4
5
6
7a
b

DR

Expenses

Revenue

Activities & Governance

R. MORSE
Yes X No
SAME AS C ABOVE
Yes
No
) § (insert no.)
501(c) (
4947(a)(1) or
527
I Tax-exempt status: X 501(c)(3)
If "No," attach a list. (see instructions)
H(c) Group exemption number |
J Website: | WWW.LIGHTHOUSEGUILD.ORG
Trust
Association
Other |
K Form of organization: X Corporation
L Year of formation: 1979 M State of legal domicile: MA
Part I Summary
1 Briefly describe the organization's mission or most significant activities: SEE SCHEDULE O

Net Assets or
Fund Balances

F Name and address of principal officer:ALAN

130,212.
229,405.
22,670.

17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) ~~~~~~~~~~~~~
18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) ~~~~~~~
19 Revenue less expenses. Subtract line 18 from line 12 ••••••••••••••••

236,570.
587,481.
<215,356.>

Beginning of Current Year

Part II

End of Year

14,645.
52,662.
<38,017.>

20 Total assets (Part X, line 16) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~
21 Total liabilities (Part X, line 26) ~~~~~~~~~~~~~~~~~~~~~~~~~~~
22 Net assets or fund balances. Subtract line 21 from line 20 ••••••••••••••

194,559.
447,932.
<253,373.>

Signature Block

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, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign
Here

=
=

Signature of officer
Type or print name and title

Print/Type preparer's name

Paid
Preparer
Use Only

Date

ELLIOT J. HAGLER, CHIEF FINANCIAL OFFICER
Preparer's signature

ISRAEL TANNENBAUM
LOEB & TROPER LLP
Firm's name
655 THIRD AVENUE
Firm's address
NEW YORK, NY 10017

9
9

Date

Check
if
self-employed

Firm's EIN

9

PTIN

P01589203
13-1517563

Phone no.(212)

May the IRS discuss this return with the preparer shown above? (see instructions) •••••••••••••••••••••
332001 10-29-13
LHA For Paperwork Reduction Act Notice, see the separate instructions.

867-4000
X Yes
No
Form 990 (2013)

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Form 990 (2013)
Part III Statement of Program Service Accomplishments
1

74-2095442

Page 2

Check if Schedule O contains a response or note to any line in this Part III ••••••••••••••••••••••••••••
Briefly describe the organization's mission:

TO PROVIDE SUPPORT TO PARENTS AND FAMILIES OF VISUALLY IMPAIRED
CHILDREN BY GATHERING AND DISSEMINATING RESOURCE INFORMATION REGARDING
VISUALLY IMPAIRED CHILDREN AND YOUTH ON LOCAL, STATE, AND NATIONAL
LEVELS.

4a

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Yes X No
If "Yes," describe these new services on Schedule O.
Did the organization cease conducting, or make significant changes in how it conducts, any program services?~~~~~~
Yes X No
If "Yes," describe these changes on Schedule O.
Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.
Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and
revenue, if any, for each program service reported.
458,107. including grants of $
6,540. ) (Revenue $
16,386. )
(Code:
) (Expenses $

4b

(Code:

) (Expenses $

4c

(Code:

) (Expenses $

4d

Other program services (Describe in Schedule O.)
including grants of $
(Expenses $
458,107.
Total program service expenses |

2

3

PROVIDED INFORMATION AND RELATED SERVICES REGARDING VISUALLY
HANDICAPPED CHILDREN VIA TELEPHONE, MAILINGS, NEWSLETTERS AND
CONFERENCES.

AF

T

4

) (Revenue $

)

) (Revenue $

)

DR

including grants of $

4e

332002
10-29-13

09451103 132497 NAPVI

including grants of $

) (Revenue $

)
Form 990 (2013)

2
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Form 990 (2013)
Part IV Checklist of Required Schedules

74-2095442

Page 3
Yes

5
6
7
8
9

10
11
a
b
c
d
e
f
12a
b
13
14a
b

15
16

T

4

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for
public office? If "Yes," complete Schedule C, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect
during the tax year? If "Yes," complete Schedule C, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or
similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III ~~~~~~~~~~~~~~
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to
provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II~~~~~~~~~~~~~~
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete
Schedule D, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; 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 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent
endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V ~~~~~~~~~~~~~~~~~~~~~~~~
If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X
as applicable.
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D,
Part VI ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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 16? If "Yes," complete Schedule D, Part VII ~~~~~~~~~~~~~~~~~~~~~~~~~
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 16? If "Yes," complete Schedule D, Part VIII ~~~~~~~~~~~~~~~~~~~~~~~~~
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
Part X, line 16? If "Yes," complete Schedule D, Part IX ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X ~~~~~~
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X ~~~~
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was the organization included in consolidated, independent audited financial statements for the tax year?
If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional ~~~~~
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ~~~~~~~~~~~~~~
Did the organization maintain an office, employees, or agents outside of the United States? ~~~~~~~~~~~~~~~~
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business,
investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000
or more? If "Yes," complete Schedule F, Parts I and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any
foreign organization? If "Yes," complete Schedule F, Parts II and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to
or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~

AF

2
3

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?
If "Yes," complete Schedule A ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Is the organization required to complete Schedule B, Schedule of Contributors? ~~~~~~~~~~~~~~~~~~~~~~

DR

1

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,
column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines
1c and 8a? If "Yes," complete Schedule G, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes,"
complete Schedule G, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H ~~~~~~~~~~~~~~~~
b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? ••••••••••

1
2

09451103 132497 NAPVI

X
X

3

X

4

X

5

X

6

X

7

X

8

X

9

X

10

X

11a

X

11b

X

11c

X

11d
11e

X

11f

X

12a

X

12b
13
14a

X

X

X
X

14b

X

15

X

16

X

17

X

18

X

17

332003
10-29-13

No

X
19
X
20a
20b
Form 990 (2013)

3
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Form 990 (2013)
Part IV Checklist of Required Schedules (continued)

74-2095442

Page 4
Yes

24a

b
c
d
25a
b

26

27

28
a
b
c
29
30
31
32
33
34
35a
b
36
37
38

332004
10-29-13

09451103 132497 NAPVI

T

23

Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX,
column (A), line 2? If "Yes," complete Schedule I, Parts I and III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current
and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete
Schedule J ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the
last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete
Schedule K. If "No", go to line 25a ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ~~~~~~~~~~~
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease
any tax-exempt bonds? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? ~~~~~~~~~~~
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 ~~~~~~~~~~~~~~~~~~~~~~~~~
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 of the organization's prior Forms 990 or 990-EZ? If "Yes," complete
Schedule L, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or
former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so,
complete Schedule L, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member
of any of these persons? If "Yes," complete Schedule L, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was the organization a party to a business transaction with one of the 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 IV ~~~~~~~~~~~
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ~~
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer,
director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV~~~~~~~~~~~~~~~~~~~~~
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M ~~~~~~~~~
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation
contributions? If "Yes," complete Schedule M ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization liquidate, terminate, or dissolve and cease operations?
If "Yes," complete Schedule N, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete
Schedule N, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I ~~~~~~~~~~~~~~~~~~~~~~~~
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and
Part V, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization have a controlled entity within the meaning of section 512(b)(13)? ~~~~~~~~~~~~~~~~~~
If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity
within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~
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, line 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization conduct more than 5% of its 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 ~~~~~~~~
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19?
Note. All Form 990 filers are required to complete Schedule O •••••••••••••••••••••••••••••••

AF

22

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II ~~~~~~~~~~~~~~~~~~

DR

21

21

X
X

22

23

No

X
X

24a
24b
24c
24d
25a

X

25b

X

26

X

27

X

28a
28b

X
X

28c
29

X
X

30

X

31

X

32

X

33

X

34
35a

X

X

35b
36

X

37

X

X
38
Form 990 (2013)

4
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Form 990 (2013)
Part V Statements Regarding Other IRS Filings and Tax Compliance

74-2095442

Page 5

Check if Schedule O contains a response or note to any line in this Part V •••••••••••••••••••••••••••
Yes
2
1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable ~~~~~~~~~~~
1a
0
b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable ~~~~~~~~~~
1b
c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming
(gambling) winnings to prize winners? •••••••••••••••••••••••••••••••••••••••••••
1c

AF

T

2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements,
2
filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~
2a
b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?~~~~~~~~~~
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) ~~~~~~~~~~~
3a Did the organization have unrelated business gross income of $1,000 or more during the year? ~~~~~~~~~~~~~~
b If "Yes," has it filed a Form 990-T for this year? If "No," to line 3b, provide an explanation in Schedule O ~~~~~~~~~~
4a 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 other financial account)?~~~~~~~
b If "Yes," enter the name of the foreign country: J
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ~~~~~~~~~~~~
b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?~~~~~~~~~
c If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit
any contributions that were not tax deductible as charitable contributions? ~~~~~~~~~~~~~~~~~~~~~~~~
b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts
were not tax deductible? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
7 Organizations that may receive deductible contributions under section 170(c).
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?

9
a
b
10
a
b
11
a
b
12a
b
13
a
b
c
14a
b

DR

b If "Yes," did the organization notify the donor of the value of the goods or services provided? ~~~~~~~~~~~~~~~
c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required
to file Form 8282? ••••••••••••••••••••••••••••••••••••••••••••••••••••
d If "Yes," indicate the number of Forms 8282 filed during the year ~~~~~~~~~~~~~~~~
7d
e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ~~~~~~~
f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ~~~~~~~~~
g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?~
h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?
8 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?
Sponsoring organizations maintaining donor advised funds.
Did the organization make any taxable distributions under section 4966?~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization make a distribution to a donor, donor advisor, or related person? ~~~~~~~~~~~~~~~~~~~
Section 501(c)(7) organizations. Enter:
Initiation fees and capital contributions included on Part VIII, line 12 ~~~~~~~~~~~~~~~ 10a
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ~~~~~~ 10b
Section 501(c)(12) organizations. Enter:
Gross income from members or shareholders ~~~~~~~~~~~~~~~~~~~~~~~~~~ 11a
Gross income from other sources (Do not net amounts due or paid to other sources against
amounts due or received from them.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11b
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
If "Yes," enter the amount of tax-exempt interest received or accrued during the year •••••• 12b
Section 501(c)(29) qualified nonprofit health insurance issuers.
Is the organization licensed to issue qualified health plans in more than one state? ~~~~~~~~~~~~~~~~~~~~~
Note. See the instructions for additional information the organization must report on Schedule O.
Enter the amount of reserves the organization is required to maintain by the states in which the
organization is licensed to issue qualified health plans ~~~~~~~~~~~~~~~~~~~~~~ 13b
Enter the amount of reserves on hand ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 13c
Did the organization receive any payments for indoor tanning services during the tax year? ~~~~~~~~~~~~~~~~
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O ••••••••••

332005
10-29-13

09451103 132497 NAPVI

2b
3a
3b
4a

5a
5b
5c
6a

No

X
X
X
X
X
X

6b
7a
7b
7c
7e
7f
7g
7h

X
X
X
X

8
9a
9b

12a

13a

X
14a
14b
Form 990 (2013)

5
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
74-2095442
Form 990 (2013)
Page 6
For
each
"Yes"
response
to
lines
2
through
7b
below,
and for a "No" response
Part VI Governance, Management, and Disclosure
to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI •••••••••••••••••••••••••••

Section A. Governing Body and Management
1a Enter the number of voting members of the governing body at the end of the tax year ~~~~~~
If there are material differences in voting rights among members of the governing body, or if the governing
body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

1a

Yes

14

12
1b
b Enter the number of voting members included in line 1a, above, who are independent ~~~~~~
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
3 Did the organization delegate control over management duties customarily performed by or under the direct supervision
of officers, directors, or trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~
3
4
4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ~~~~~
5
5 Did the organization become aware during the year of a significant diversion of the organization's assets? ~~~~~~~~~
6
6 Did the organization have members or stockholders? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or
more members of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
7a
b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or
persons other than the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
7b
8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

T

a The governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b Each committee with authority to act on behalf of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~
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 O •••••••••••••••••
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

AF

9

DR

10a Did the organization have local chapters, branches, or affiliates? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates,
and branches to ensure their operations are consistent with the organization's exempt purposes? ~~~~~~~~~~~~~
11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
b Describe in Schedule O the process, if any, used by the organization to review this Form 990.
12a Did the organization have a written conflict of interest policy? If "No," go to line 13 ~~~~~~~~~~~~~~~~~~~~
b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ~~~~~~
c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe
in Schedule O how this was done ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
13
14
15
a
b
16a
b

Did the organization have a written whistleblower policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization have a written document retention and destruction policy? ~~~~~~~~~~~~~~~~~~~~~~
Did the process for determining compensation of the following persons include a review and approval by independent
persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
The organization's CEO, Executive Director, or top management official ~~~~~~~~~~~~~~~~~~~~~~~~~~
Other officers or key employees of the organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a
taxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation
in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's
exempt status with respect to such arrangements? ••••••••••••••••••••••••••••••••••••

Section C. Disclosure
17
18

19
20

8a
8b

No

X
X
X

X
X

X
X
X
X
X

9
Yes
10a
10b
11a

X

12a
12b

X
X

12c
13
14

X
X
X

15a
15b

X
X

16a

X

No

X

X

16b

List the states with which a copy of this Form 990 is required to be filed JAL,AK,CO,CT,HI,ME,MA,NH,NM,NY,NC,ND
Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only) available
for public inspection. Indicate how you made these available. Check all that apply.
X Upon request
Own website
Another's website
Other (explain in Schedule O)
Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial
statements available to the public during the tax year.
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: |

ELLIOT J. HAGLER, CPA - (212)769-7806
15 WEST 65TH STREET, NEW YORK, NY 10023
SEE SCHEDULE O FOR FULL LIST OF STATES
332006 10-29-13
Form 990 (2013)
6
09451103 132497 NAPVI
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
74-2095442
Form 990 (2013)
Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated
Employees, and Independent Contractors

Page 7

Check if Schedule O contains a response or note to any line in this Part VII •••••••••••••••••••••••••••
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
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 year.
¥ List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation.
Enter -0- in columns (D), (E), and (F) if no compensation was paid.
¥ List all of the organization's current key employees, if any. See instructions for definition of "key employee."
¥ List the organization's five current highest compensated employees (other than 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.
¥ List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of
reportable compensation from the organization and any related organizations.
¥ List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the 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.

332007 10-29-13

09451103 132497 NAPVI

Former

T

Highest compensated
employee

(F)
Estimated
amount of
other
compensation
from the
organization
and related
organizations

AF

Key employee

Officer

Institutional trustee

1.30
38.70
0.50
0.00
0.50
0.00
0.50
0.00
0.50
1.00
40.00
0.00
0.50
0.00
0.50
13.50
0.50
0.00
0.50
0.00
0.50
0.00
0.50
0.00
0.50
0.00
0.50
0.00
0.10
39.90
0.10
39.90
1.40
38.60

0.

X

X

0.

0.

0.

X

X

0.

0.

0.

X

X

140,491.

28,105.

15,534.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

X

X

X

0.

0.

X

X

0.

0.

0.

DR

(1) ALAN R. MORSE
PRESIDENT & CEO
(2) JULIE URBAN
CHAIRMAN
(3) VENETIA HAYDEN
VICE CHAIRMAN
(4) RANDI SHER
SECRETARY
(5) KIM ALFONSO
TREASURER
(6) SUSAN LAVENTURE
EXECUTIVE DIRECTOR
(7) PATRICIA COX
DIRECTOR
(8) JAMES M. DUBIN
DIRECTOR
(9) DAVID HYCHE
DIRECTOR
(10) DAWN PEIFER
DIRECTOR
(11) MARY BETH PHILLIPS
DIRECTOR
(12) SUE RAWLEY
DIRECTOR
(13) PAM STERN
DIRECTOR
(14) STEVE WALSH
DIRECTOR
(15) ELLIOT J. HAGLER
CHIEF FINANCIAL OFFICER
(16) KELLYANNE CAIVANO
ASSISTANT TREASURER, SVP FINANCE
(17) SARAH SPICEHANDLER
ASSISTANT SECRETARY

Individual trustee or director

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
(B)
(C)
(D)
(E)
Position
Name and Title
Average
Reportable
Reportable
(do not check more than one
hours per box, unless person is both an
compensation
compensation
officer and a director/trustee)
week
from
from related
(list any
the
organizations
hours for
organization
(W-2/1099-MISC)
related
(W-2/1099-MISC)
organizations
below
line)

41,922. 1,155,853. 158,064.

X

927.

372,834. 105,122.

X

648.

260,451.

58,913.

X

2,805.

77,335.

38,240.
Form 990 (2013)

7
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

Former

Highest compensated
employee

Officer

Institutional trustee

0.80
39.20
0.10
39.90
0.40
39.60
0.10
39.90
0.10
39.90

Key employee

(18) PHILIP ROSENTHAL
CHIEF OPERATING OFFICER
(19) BRUCE A. MASTALINSKI
CHIEF COMPLIANCE OFFICER
(20) BARBARA KLEIN
DIRECTOR OF DEVELOPMENT
(21) MELISSA FARBER
VP HUMAN RESOURCES
(22) SARA PITTERMAN
AVP FINANCE

Individual trustee or director

74-2095442
Page 8
Form 990 (2013)
(continued)
Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
(B)
(C)
(A)
(D)
(E)
(F)
Position
Average
Name and title
Reportable
Reportable
Estimated
(do not check more than one
hours per box, unless person is both an
compensation
compensation
amount of
officer
and a director/trustee)
week
from
from related
other
(list any
the
organizations
compensation
hours for
organization
(W-2/1099-MISC)
from the
related
(W-2/1099-MISC)
organization
organizations
and related
below
organizations
line)
10,206.

500,078. 370,667.

X

847.

335,789.

51,876.

X

1,762.

174,411.

35,803.

X

268.

169,925.

70,304.

X

356.

143,173.

54,269.

200,232. 3,217,954.
Sub-total ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
0.
0.
Total from continuation sheets to Part VII, Section A ~~~~~~~~~~ |
200,232.
3,217,954.
Total (add lines 1b and 1c) •••••••••••••••••••••••• |
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable
compensation from the organization |

958,792.
0.
958,792.

DR

1b
c
d
2

AF

T

X

3

Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on
line 1a? If "Yes," complete Schedule J for such individual ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization
and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual~~~~~~~~~~~~~
5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services
rendered to the organization? If "Yes," complete Schedule J for such person ••••••••••••••••••••••••
Section B. Independent Contractors

1
Yes

X

3
4

X

5

1

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from
the organization. Report compensation for the calendar year ending with or within the organization's tax year.
(A)
(B)
(C)
Name and business address
Description of services
Compensation
NONE

2

Total number of independent contractors (including but not limited to those listed above) who received more than
0
$100,000 of compensation from the organization |

332008
10-29-13

09451103 132497 NAPVI

No

X

Form 990 (2013)

8
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Form 990 (2013)
Part VIII
Statement of Revenue

74-2095442

Page 9

2

6

Other Revenue

7

8

9

10

11

12

1f

354,194.

g Noncash contributions included in lines 1a-1f: $
h Total. Add lines 1a-1f ••••••••••••••••• |
Business Code
611710
a CONFERENCE
b
c
d
e
f All other program service revenue ~~~~~
g Total. Add lines 2a-2f ••••••••••••••••• |
Investment income (including dividends, interest, and
other similar amounts)~~~~~~~~~~~~~~~~~ |
Income from investment of tax-exempt bond proceeds
|
Royalties ••••••••••••••••••••••• |
(i) Real
(ii) Personal
a Gross rents ~~~~~~~
b Less: rental expenses ~~~
c Rental income or (loss) ~~
d Net rental income or (loss) •••••••••••••• |
a Gross amount from sales of
(i) Securities
(ii) Other
assets other than inventory
b Less: cost or other basis
and sales expenses ~~~
c Gain or (loss) ~~~~~~~
d Net gain or (loss) ••••••••••••••••••• |
a Gross income from fundraising events (not
including $
of
contributions reported on line 1c). See
Part IV, line 18 ~~~~~~~~~~~~~ a
b Less: direct expenses~~~~~~~~~~ b
c Net income or (loss) from fundraising events ••••• |
a Gross income from gaming activities. See
Part IV, line 19 ~~~~~~~~~~~~~ a
b Less: direct expenses ~~~~~~~~~ b
c Net income or (loss) from gaming activities •••••• |
a Gross sales of inventory, less returns
and allowances ~~~~~~~~~~~~~ a
b Less: cost of goods sold ~~~~~~~~ b
c Net income or (loss) from sales of inventory •••••• |
Miscellaneous Revenue
Business Code
900099
a MISCELLANEOUS
b
c
d All other revenue ~~~~~~~~~~~~~
e Total. Add lines 11a-11d ~~~~~~~~~~~~~~~ |
Total revenue. See instructions. ••••••••••••• |

332009
10-29-13

09451103 132497 NAPVI

354,194.
16,386.

16,386.

16,386.

AF

4
5

1a
1b
1c
1d
1e

25.

25.

1,520.

1,520.

DR

3

Federated campaigns ~~~~~~
Membership dues ~~~~~~~~
Fundraising events ~~~~~~~~
Related organizations ~~~~~~
Government grants (contributions)
All other contributions, gifts, grants, and
similar amounts not included above ~~

T

Contributions, Gifts, Grants
and Other Similar Amounts

1 a
b
c
d
e
f

Program Service
Revenue

Check if Schedule O contains a response or note to any line in this Part VIII •••••••••••••••••••••••••
(A)
(B)
(C)
(D)
Revenue excluded
Related or
Unrelated
Total revenue
from
tax
under
exempt function
business
sections
revenue
revenue
512 - 514

1,520.
372,125.

16,386.

0.

1,545.
Form 990 (2013)

9
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Form 990 (2013)
Part IX Statement of Functional Expenses

74-2095442

Page 10

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).
Check if Schedule O contains a response or note to any line in this Part IX ••••••••••••••••••••••••••
(A)
(B)
(C)
(D)
Total expenses
Program service
Management and
Fundraising
expenses
general expenses
expenses
Grants and other assistance to governments and
6,540.
6,540.
organizations in the United States. See Part IV, line 21

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.

3

4
5
6

Grants and other assistance to individuals in
the United States. See Part IV, line 22 ~~~
Grants and other assistance to governments,
organizations, and individuals outside the
United States. See Part IV, lines 15 and 16 ~
Benefits paid to or for members ~~~~~~~
Compensation of current officers, directors,
trustees, and key employees ~~~~~~~~
Compensation not included above, to disqualified
persons (as defined under section 4958(f)(1)) and
persons described in section 4958(c)(3)(B) ~~~

7
8

Other salaries and wages ~~~~~~~~~~
Pension plan accruals and contributions (include
section 401(k) and 403(b) employer contributions)

9
10
11
a
b
c
d
e
f
g

Other employee benefits ~~~~~~~~~~
Payroll taxes ~~~~~~~~~~~~~~~~
Fees for services (non-employees):
Management ~~~~~~~~~~~~~~~~
Legal ~~~~~~~~~~~~~~~~~~~~
Accounting ~~~~~~~~~~~~~~~~~
Lobbying ~~~~~~~~~~~~~~~~~~
Professional fundraising services. See Part IV, line 17

12
13
14
15
16
17
18

Advertising and promotion ~~~~~~~~~
Office expenses~~~~~~~~~~~~~~~
Information technology ~~~~~~~~~~~
Royalties ~~~~~~~~~~~~~~~~~~

19
20
21
22
23
24

159,126.

54,773.

78,913.

41,891.

32,106.

4,916.

10,399.
25,297.
15,863.

9,245.
24,388.
11,846.

893.
79.
3,671.

261.
830.
346.

2,026.

DR

Investment management fees ~~~~~~~~
Other. (If line 11g amount exceeds 10% of line 25,
column (A) amount, list line 11g expenses on Sch O.)

213,899.

T

2

AF

1

Occupancy ~~~~~~~~~~~~~~~~~
Travel ~~~~~~~~~~~~~~~~~~~

Payments of travel or entertainment expenses
for any federal, state, or local public officials
Conferences, conventions, and meetings ~~
Interest ~~~~~~~~~~~~~~~~~~
Payments to affiliates ~~~~~~~~~~~~
Depreciation, depletion, and amortization ~~
Insurance ~~~~~~~~~~~~~~~~~
Other expenses. Itemize expenses not covered
above. (List miscellaneous expenses in line 24e. If line
24e amount exceeds 10% of line 25, column (A)
amount, list line 24e expenses on Schedule O.) ~~

a EQUIPMENT RENTAL
b
c
d
e All other expenses
25 Total functional expenses. Add lines 1 through 24e
26 Joint costs. Complete this line only if the organization
reported in column (B) joint costs from a combined
educational campaign and fundraising solicitation.
Check here

|

2,892.

2,026.

2,892.

52,915.

35,015.

14,698.

32,938.
28,320.

29,421.
24,601.

3,517.
3,719.

105,192.
485.

105,192.
485.

393.
2,696.

393.
1,251.

8,713.

8,713.

587,481.

458,107.

3,202.

1,445.

119,819.

9,555.

if following SOP 98-2 (ASC 958-720)

332010 10-29-13

09451103 132497 NAPVI

Form 990 (2013)
10
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

Form 990 (2013)

Part X

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

74-2095442

Balance Sheet

Page 11

Check if Schedule O contains a response or note to any line in this Part X •••••••••••••••••••••••••••••
(A)
(B)
Beginning of year
End of year
Cash - non-interest-bearing ~~~~~~~~~~~~~~~~~~~~~~~~~
Savings and temporary cash investments ~~~~~~~~~~~~~~~~~~
Pledges and grants receivable, net ~~~~~~~~~~~~~~~~~~~~~
Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~
Loans and other receivables from current and former officers, directors,
trustees, key employees, and highest compensated employees. Complete
Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~~~~~~
6 Loans and other receivables from other disqualified persons (as defined under
section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing
employers and sponsoring organizations of section 501(c)(9) voluntary
employees' beneficiary organizations (see instr). Complete Part II of Sch L ~~
7 Notes and loans receivable, net ~~~~~~~~~~~~~~~~~~~~~~~
8 Inventories for sale or use ~~~~~~~~~~~~~~~~~~~~~~~~~~
9 Prepaid expenses and deferred charges ~~~~~~~~~~~~~~~~~~
10 a Land, buildings, and equipment: cost or other
15,122.
basis. Complete Part VI of Schedule D ~~~ 10a
14,658.
b Less: accumulated depreciation ~~~~~~ 10b
11 Investments - publicly traded securities ~~~~~~~~~~~~~~~~~~~
12 Investments - other securities. See Part IV, line 11 ~~~~~~~~~~~~~~
13 Investments - program-related. See Part IV, line 11 ~~~~~~~~~~~~~
14 Intangible assets ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
15 Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~
16 Total assets. Add lines 1 through 15 (must equal line 34) ••••••••••
17 Accounts payable and accrued expenses ~~~~~~~~~~~~~~~~~~
18 Grants payable ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
19 Deferred revenue ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
20 Tax-exempt bond liabilities ~~~~~~~~~~~~~~~~~~~~~~~~~
21 Escrow or custodial account liability. Complete Part IV of Schedule D ~~~~
22 Loans and other payables to current and former officers, directors, trustees,
key employees, highest compensated employees, and disqualified persons.
Complete Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~

944.
120.

AF

Net Assets or Fund Balances

26

27
28
29

30
31
32
33
34

DR

Liabilities

23
24
25

Secured mortgages and notes payable to unrelated third parties ~~~~~~
Unsecured notes and loans payable to unrelated third parties ~~~~~~~~
Other liabilities (including federal income tax, payables to related third
parties, and other liabilities not included on lines 17-24). Complete Part X of
Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Total liabilities. Add lines 17 through 25 ••••••••••••••••••
X and
Organizations that follow SFAS 117 (ASC 958), check here |
complete lines 27 through 29, and lines 33 and 34.
Unrestricted net assets ~~~~~~~~~~~~~~~~~~~~~~~~~~~
Temporarily restricted net assets ~~~~~~~~~~~~~~~~~~~~~~
Permanently restricted net assets ~~~~~~~~~~~~~~~~~~~~~
Organizations that do not follow SFAS 117 (ASC 958), check here |
and complete lines 30 through 34.
Capital stock or trust principal, or current funds ~~~~~~~~~~~~~~~
Paid-in or capital surplus, or land, building, or equipment fund ~~~~~~~~
Retained earnings, endowment, accumulated income, or other funds ~~~~
Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~
Total liabilities and net assets/fund balances ••••••••••••••••

332011
10-29-13

09451103 132497 NAPVI

1
2
3
4

50,975.
142,500.

5

12,155.
943.
483.

T

Assets

1
2
3
4
5

14,645.
32,377.
7,785.

6
7
8
9

10c
11
12
13
14
15
16
17
18
19
20
21

12,500.

22
23
24

0.
52,662.

25
26

<106,546.>27
68,529. 28

620.
464.

194,559.
350.
2,230.

445,352.
447,932.
<368,479.>
115,106.

29

30
31
32
<38,017.>33
14,645. 34

<253,373.>
194,559.
Form 990 (2013)

11
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Form 990 (2013)
Part XI Reconciliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI
1
2
3
4
5
6
7
8
9
10

74-2095442

Page 12

•••••••••••••••••••••••••••

Total revenue (must equal Part VIII, column (A), line 12) ~~~~~~~~~~~~~~~~~~~~~~~~~~
Total expenses (must equal Part IX, column (A), line 25) ~~~~~~~~~~~~~~~~~~~~~~~~~~
Revenue less expenses. Subtract line 2 from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ~~~~~~~~~~
Net unrealized gains (losses) on investments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Investment expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Prior period adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Other changes in net assets or fund balances (explain in Schedule O) ~~~~~~~~~~~~~~~~~~~
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33,
column (B)) •••••••••••••••••••••••••••••••••••••••••••••••

Part XII Financial Statements and Reporting

1
2
3
4
5
6
7
8
9
10

372,125.
587,481.
<215,356.>
<38,017.>

0.
<253,373.>

Check if Schedule O contains a response or note to any line in this Part XII •••••••••••••••••••••••••••
Yes

c

3a
b

332012
10-29-13

09451103 132497 NAPVI

T

b

AF

2a

X Accrual
Accounting method used to prepare the Form 990:
Cash
Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O.
Were the organization's financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~
If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a
separate basis, consolidated basis, or both:
Separate basis
Consolidated basis
Both consolidated and separate basis
Were the organization's financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~
If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis,
consolidated basis, or both:
X Both consolidated and separate basis
Separate basis
Consolidated basis
If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit,
review, or compilation of its financial statements and selection of an independent accountant?~~~~~~~~~~~~~~~
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit
Act and OMB Circular A-133? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit
or audits, explain why in Schedule O and describe any steps taken to undergo such audits ••••••••••••••••

DR

1

X

2a

2b

X

2c

X

3a

X
No

X

3b
Form 990 (2013)

12
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

SCHEDULE A

Public Charity Status and Public Support

(Form 990 or 990-EZ)

OMB No. 1545-0047

2013

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Department of the Treasury
Open to Public
| Attach to Form 990 or Form 990-EZ.
Internal Revenue Service
Inspection
| Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
Name of the organization NATIONAL ASSOCIATION OF PARENTS OF
Employer identification number

Part I

CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Reason for Public Charity Status (All organizations must complete this part.) See instructions.

74-2095442

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name,
4
city, and state:
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from
activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% 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 III.)
An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to 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 of supporting organization and complete lines 11e through 11h.
a
Type I
b
Type II
c
Type III - Functionally integrated
d
Type III - Non-functionally integrated
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than
foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III
supporting organization, check this box ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii) and (iii) below,
Yes No
the governing body of the supported organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11g(i)
(ii) A family member of a person described in (i) above? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11g(ii)
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ~~~~~~~~~~~~~~~~~~~~~~~~ 11g(iii)
Provide the following information about the supported organization(s).

e
f
g

h

(i) Name of supported
organization

DR

10
11

AF

T

X

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in
section 170(b)(1)(A)(vi). (Complete Part II.)
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

(ii) EIN

(vi) Is the
(iii) Type of organization (iv) Is the organization (v) Did you notify the organization
in col. (vii) Amount of monetary
in
col.
(i)
listed
in
your
organization
in
col.
(described on lines 1-9
support
(i) organized in the
above or IRC section governing document? (i) of your support?
U.S.?
(see instructions))
Yes
No
Yes
No
Yes
No

Total
LHA For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
332021
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Schedule A (Form 990 or 990-EZ) 2013

13
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

Schedule A (Form 990 or 990-EZ) 2013

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

Page 2

(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization
fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support
Calendar year (or fiscal year beginning in) |

(a) 2009

(b) 2010

(a) 2009

(b) 2010

(c) 2011

(d) 2012

(e) 2013

(f) Total

(e) 2013

(f) Total

1 Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.") ~~
2 Tax revenues levied for the organization's benefit and either paid to
or expended on its behalf ~~~~

4 Total. Add lines 1 through 3 ~~~
5 The portion of total contributions
by each person (other than a
governmental unit or publicly
supported organization) included
on line 1 that exceeds 2% of the
amount shown on line 11,
column (f) ~~~~~~~~~~~~
6 Public support. Subtract line 5 from line 4.

7 Amounts from line 4 ~~~~~~~
8 Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
and income from similar sources ~
9 Net income from unrelated business
activities, whether or not the
business is regularly carried on ~
10 Other income. Do not include gain
or loss from the sale of capital
assets (Explain in Part IV.) ~~~~
11 Total support. Add lines 7 through 10

(c) 2011

(d) 2012

DR

Calendar year (or fiscal year beginning in) |

AF

Section B. Total Support

T

3 The value of services or facilities
furnished by a governmental unit to
the organization without charge ~

12 Gross receipts from related activities, etc. (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ 12
13 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, check this box and stop here ••••••••••••••••••••••••••••••••••••••••••••• |

Section C. Computation of Public Support Percentage

14 Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f)) ~~~~~~~~~~~~ 14
%
15 Public support percentage from 2012 Schedule A, Part II, line 14 ~~~~~~~~~~~~~~~~~~~~~ 15
%
16a 33 1/3% support test - 2013. If the 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 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
b 33 1/3% support test - 2012. 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
and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
17a 10% -facts-and-circumstances test - 2013. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more,
and if the 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 ~~~~~~~~~~~~~~~ |
b 10% -facts-and-circumstances test - 2012. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or
more, and if the 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 ~~~~~~~~ |
18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions ••• |
Schedule A (Form 990 or 990-EZ) 2013

332022
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09451103 132497 NAPVI

14
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
Schedule A (Form 990 or 990-EZ) 2013 CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Part III Support Schedule for Organizations Described in Section 509(a)(2)

74-2095442

Page 3

(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to
qualify under the tests listed below, please complete Part II.)

Section A. Public Support
Calendar year (or fiscal year beginning in) |
1 Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.") ~~
2 Gross receipts from admissions,
merchandise sold or services performed, or facilities furnished in
any activity that is related to the
organization's tax-exempt purpose
3 Gross receipts from activities that
are not an unrelated trade or business under section 513 ~~~~~

(a) 2009

(b) 2010

(c) 2011

(d) 2012

(e) 2013

360,773. 265,385. 313,942. 220,917. 354,194.

45,252.

12,463.

5,521.

33,584.

(f) Total

1,515,211.

16,386. 113,206.

4 Tax revenues levied for the organization's benefit and either paid to
or expended on its behalf ~~~~

406,025. 277,848. 319,463. 254,501. 370,580.

T

6 Total. Add lines 1 through 5 ~~~
7 a Amounts included on lines 1, 2, and
3 received from disqualified persons
b Amounts included on lines 2 and 3 received
from other than disqualified persons that
exceed the greater of $5,000 or 1% of the
amount on line 13 for the year ~~~~~~

c Add lines 7a and 7b ~~~~~~~
8 Public support (Subtract line 7c from line 6.)

Section B. Total Support

9 Amounts from line 6 ~~~~~~~
10a Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
and income from similar sources ~
b Unrelated business taxable income
(less section 511 taxes) from businesses
acquired after June 30, 1975 ~~~~
c Add lines 10a and 10b ~~~~~~
11 Net income from unrelated business
activities not included in line 10b,
whether or not the business is
regularly carried on ~~~~~~~
12 Other income. Do not include gain
or loss from the sale of capital
assets (Explain in Part IV.) ~~~~
13 Total support. (Add lines 9, 10c, 11, and 12.)

(a) 2009

(b) 2010

DR

Calendar year (or fiscal year beginning in) |

AF

5 The value of services or facilities
furnished by a governmental unit to
the organization without charge ~

(c) 2011

1,628,417.
0.
0.
0.
1,628,417.

(d) 2012

(e) 2013

406,025. 277,848. 319,463. 254,501. 370,580.

(f) Total

1,628,417.

13.

2.

25.

25.

65.

13.

2.

25.

25.

65.

1,520.
406,038. 277,848. 319,465. 254,526. 372,125.

1,520.
1,630,002.

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,
check this box and stop here •••••••••••••••••••••••••••••••••••••••••••••••••••• |

Section C. Computation of Public Support Percentage

15 Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f)) ~~~~~~~~~~~~
16 Public support percentage from 2012 Schedule A, Part III, line 15 ••••••••••••••••••••

Section D. Computation of Investment Income Percentage

15
16

99.90
99.98

%
%

.00 %
17 Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f)) ~~~~~~~~ 17
2.00
18 Investment income percentage from 2012 Schedule A, Part III, line 17 ~~~~~~~~~~~~~~~~~~ 18
%
19 a 33 1/3% support tests - 2013. 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
more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~ | X
b 33 1/3% support tests - 2012. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and
line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization~~~~ |
20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions •••••••• |
332023 09-25-13
Schedule A (Form 990 or 990-EZ) 2013
09451103 132497 NAPVI

15
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
74-2095442 Page 4
Schedule A (Form 990 or 990-EZ) 2013 CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Part IV Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12.
Also complete this part for any additional information. (See instructions).

SCHEDULE A, PART III, LINE 12, EXPLANATION FOR OTHER INCOME:
MISCELLANEOUS
2013 AMOUNT: $

1,520.

SCHEDULE A, PART III
EFFECTIVE DECEMBER 31, 2012 NAPVI CHANGED ITS ACCOUNTING
PERIOD FROM JUNE 30 TO DECEMBER 31, TO BE CONSISTENT WITH THE JEWISH GUILD

DR

AF

T

FOR THE BLIND D/B/A JEWISH GUILD HEALTHCARE, THE CLASS C MEMBER.

332024 09-25-13

09451103 132497 NAPVI

Schedule A (Form 990 or 990-EZ) 2013

16
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

Schedule B

Schedule of Contributors

(Form 990, 990-EZ,
or 990-PF)

| Attach to Form 990, Form 990-EZ, or Form 990-PF.
| Information about Schedule B (Form 990, 990-EZ, or 990-PF) and
its instructions is at www.irs.gov/form990 .

Department of the Treasury
Internal Revenue Service

Name of the organization

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

OMB No. 1545-0047

2013

Employer identification number

74-2095442

Organization type (check one):
Filers of:
Form 990 or 990-EZ

Section:

X

501(c)(

3

) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation
527 political organization
Form 990-PF

501(c)(3) exempt private foundation
4947(a)(1) nonexempt charitable trust treated as a private foundation

T

501(c)(3) taxable private foundation

General Rule

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
contributor. Complete Parts I and II.

Special Rules

DR

X

AF

Check if your organization is covered by the General Rule or a Special Rule.
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.

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
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%
of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
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,
total contributions of more than $1,000 for use exclusively for religious, charitable, scientific, literary, or educational purposes, or
the prevention of cruelty to children or animals. Complete Parts I, II, and III.
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,
contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did not total to more than $1,000.
If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc.,
purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively
religious, charitable, etc., contributions of $5,000 or more during the year ~~~~~~~~~~~~~~~~~ | $
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),
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 its Form 990-PF, Part I, line 2, to
certify that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990, 990-EZ, or 990-PF. Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

323451
10-24-13

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Name of organization

Employer identification number

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Part I

Contributors

(see instructions). Use duplicate copies of Part I if additional space is needed.

(a)
No.

1

74-2095442

(b)
Name, address, and ZIP + 4

(c)
Total contributions

LAVELLE FUND FOR THE BLIND
307 WEST 38TH STREET, SUITE 2010

127,000.

$

2

(b)
Name, address, and ZIP + 4

(c)
Total contributions

PERKINS SCHOOL FOR THE BLIND
175 NORTH BEACON STREET

2320 MARINSHIP WAY, SUITE 150

DR

SAUSALITO, CA 94965

4

(c)
Total contributions

MAY AND STANLEY SMITH CHARITABLE TRUST

(a)
No.

$

(b)
Name, address, and ZIP + 4

25,000.

1385 BROADWAY, 23RD FLOOR

(c)
Total contributions

$

11,000.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

SEVEN HILLS
81 HOPE AVENUE

$

6,000.

X

(d)
Type of contribution
Person
Payroll
Noncash

X

(d)
Type of contribution
Person
Payroll
Noncash

X

(d)
Type of contribution
Person
Payroll
Noncash

X

(Complete Part II for
noncash contributions.)

WORCESTER, MA 01603
(a)
No.

Person
Payroll
Noncash

(Complete Part II for
noncash contributions.)

NEW YORK, NY 10018

5

(d)
Type of contribution

(Complete Part II for
noncash contributions.)

SEACHANGE CAPITAL PARTNERS

(a)
No.

X

(Complete Part II for
noncash contributions.)

T

(b)
Name, address, and ZIP + 4

AF

3

100,255.

$

WATERTOWN, MA 02472
(a)
No.

Person
Payroll
Noncash

(Complete Part II for
noncash contributions.)

NEW YORK, NY 10018
(a)
No.

(d)
Type of contribution

(b)
Name, address, and ZIP + 4

(c)
Total contributions

$

(d)
Type of contribution
Person
Payroll
Noncash
(Complete Part II for
noncash contributions.)

323452 10-24-13

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Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

18
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

Page 3
Employer identification number

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Name of organization

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Part II

Noncash Property

(a)
No.
from
Part I

74-2095442

(see instructions). Use duplicate copies of Part II if additional space is needed.

(b)
Description of noncash property given

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

$
(a)
No.
from
Part I

(b)
Description of noncash property given

(a)
No.
from
Part I

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

AF

(b)
Description of noncash property given

DR

(a)
No.
from
Part I

T

$

$

(b)
Description of noncash property given

$
(a)
No.
from
Part I

(b)
Description of noncash property given

$
(a)
No.
from
Part I

(b)
Description of noncash property given

$
323453 10-24-13

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Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

19
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

Page 4
Employer identification number

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Name of organization

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
74-2095442
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations that total more than $1,000 for the
Part III
year. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter
the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once.) | $
Use duplicate copies of Part III if additional space is needed.

(a) No.
from
Part I

(b) Purpose of gift

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP + 4

(b) Purpose of gift

(c) Use of gift

(d) Description of how gift is held

AF

T

(a) No.
from
Part I

Relationship of transferor to transferee

(e) Transfer of gift

(a) No.
from
Part I

(b) Purpose of gift

Relationship of transferor to transferee

DR

Transferee's name, address, and ZIP + 4

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP + 4

(a) No.
from
Part I

(b) Purpose of gift

Relationship of transferor to transferee

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP + 4

323454 10-24-13

09451103 132497 NAPVI

Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

20
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

SCHEDULE D
(Form 990)

OMB No. 1545-0047

Supplemental Financial Statements

2013

| Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
Open to Public
| Attach to Form 990.
Department of the Treasury
Inspection
Internal Revenue Service
| Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
NATIONAL
ASSOCIATION
OF
PARENTS
OF
Name of the organization
Employer identification number

Part I

CHILDREN WITH VISUAL IMPAIRMENTS, INC.
74-2095442
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Complete if the
organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds

(b) Funds and other accounts

Total number at end of year ~~~~~~~~~~~~~~~
Aggregate contributions to (during year) ~~~~~~~~
Aggregate grants from (during year) ~~~~~~~~~~
Aggregate value at end of year ~~~~~~~~~~~~~
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? ~~~~~~~~~~~~~~~~~~
6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only
for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring
impermissible private benefit? ••••••••••••••••••••••••••••••••••••••••••••
Part II Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
2
3
4
5

Yes

No

Yes

No

Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of land for public use (e.g., recreation or education)
Preservation of an historically important land area
Protection of natural habitat
Preservation of a certified historic structure
Preservation of open space

2

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last
day of the tax year.
Held at the End of the Tax Year

4
5
6
7
8
9

AF

3

Total number of conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2a
Total acreage restricted by conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~
2b
Number of conservation easements on a certified historic structure included in (a) ~~~~~~~~~~~~
2c
Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure
listed in the National Register ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2d
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax
year |
Number of states where property subject to conservation easement is located |
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of
violations, and enforcement of the conservation easements it holds? ~~~~~~~~~~~~~~~~~~~~~~~~~
Yes
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year |
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year | $

DR

a
b
c
d

T

1

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)
and section 170(h)(4)(B)(ii)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Yes
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and
include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for
conservation easements.

Part III

No

No

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 If the organization elected, as permitted under SFAS 116 (ASC 958), 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 of public service, provide, in Part XIII,
the text of the footnote to its financial statements that describes these items.
b If the organization elected, as permitted under SFAS 116 (ASC 958), 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 of public service, provide the following amounts
relating to these items:
(i) Revenues included in Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
(ii) Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide
the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a Revenues included in Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
b Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990.
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Schedule D (Form 990) 2013

21
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
74-2095442 Page 2
Schedule D (Form 990) 2013
Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets(continued)
Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items
(check all that apply):
a
Public exhibition
d
Loan or exchange programs
b
Scholarly research
e
Other
c
Preservation for future generations
4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII.
5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets
to be sold to raise funds rather than to be maintained as part of the organization's collection? ••••••••••••
Yes
No
Part IV 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.
3

1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included
on Form 990, Part X? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b If "Yes," explain the arrangement in Part XIII and complete the following table:

Yes

Amount
Beginning balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1c
Additions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1d
Distributions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1e
Ending balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1f
Did the organization include an amount on Form 990, Part X, line 21? ~~~~~~~~~~~~~~~~~~~~~~~~~
Yes
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII •••••••••••••
Part V Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

3a

b
4

Part VI

AF

f
g
2
a
b
c

(a) Current year
(b) Prior year
(c) Two years back (d) Three years back (e) Four years back
Beginning of year balance ~~~~~~~
Contributions ~~~~~~~~~~~~~~
Net investment earnings, gains, and losses
Grants or scholarships ~~~~~~~~~
Other expenditures for facilities
and programs ~~~~~~~~~~~~~
Administrative expenses ~~~~~~~~
End of year balance ~~~~~~~~~~
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
Board designated or quasi-endowment |
%
Permanent endowment |
%
Temporarily restricted endowment |
%
The percentages in lines 2a, 2b, and 2c should equal 100%.
Are there endowment funds not in the possession of the organization that are held and administered for the organization
by:
Yes No
(i) unrelated organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3a(i)
(ii) related organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3a(ii)
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? ~~~~~~~~~~~~~~~~~~~~~~
3b
Describe in Part XIII the intended uses of the organization's endowment funds.

DR

1a
b
c
d
e

No

T

c
d
e
f
2a
b

No

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property

(a) Cost or other
basis (investment)

(b) Cost or other
basis (other)

(c) Accumulated
depreciation

(d) Book value

1a Land ~~~~~~~~~~~~~~~~~~~~
b Buildings ~~~~~~~~~~~~~~~~~~
c Leasehold improvements ~~~~~~~~~~
15,122.
14,658.
464.
d Equipment ~~~~~~~~~~~~~~~~~
e Other ••••••••••••••••••••
464.
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).) •••••••••••• |
Schedule D (Form 990) 2013

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NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Schedule D (Form 990) 2013
Part VII Investments - Other Securities.

74-2095442

Page 3

Complete if the organization answered "Yes" to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category (including name of security)
(b) Book value
(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives ~~~~~~~~~~~~~~~
(2) Closely-held equity interests ~~~~~~~~~~~
(3) Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Col. (b) must equal Form 990, Part X, col. (B) line 12.) |

Part VIII Investments - Program Related.

Part IX

Other Assets.

AF

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Col. (b) must equal Form 990, Part X, col. (B) line 13.) |

T

Complete if the organization answered "Yes" to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment
(b) Book value
(c) Method of valuation: Cost or end-of-year market value

DR

Complete if the organization answered "Yes" to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description

(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.) •••••••••••••••••••••••••••• |

Part X

1.

Other Liabilities.

Complete if the organization answered "Yes" to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
(a) Description of liability
(b) Book value

(1) Federal income taxes
(2) DUE TO THE JEWISH GUILD FOR THE
(3) BLIND D/B/A JEWISH GUILD
445,352.
(4) HEALTHCARE
(5)
(6)
(7)
(8)
(9)
445,352.
Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.) ••••• |
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the
organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII X
Schedule D (Form 990) 2013
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2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
74-2095442
Schedule D (Form 990) 2013
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.
Complete if the organization answered "Yes" to Form 990, Part IV, line 12a.
1
2
a
b
c
d
e
3
4
a
b
c
5

Total revenue, gains, and other support per audited financial statements ~~~~~~~~~~~~~~~~~~~
Amounts included on line 1 but not on Form 990, Part VIII, line 12:
Net unrealized gains on investments ~~~~~~~~~~~~~~~~~~~~~~
2a
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~
2b
Recoveries of prior year grants ~~~~~~~~~~~~~~~~~~~~~~~~~
2c
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
2d
Add lines 2a through 2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Amounts included on Form 990, Part VIII, line 12, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b ~~~~~~~~
4a
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
4b
Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) •••••••••••••••••

1
2
a
b
c
d
e
3
4
a
b
c
5

Total expenses and losses per audited financial statements ~~~~~~~~~~~~~~~~~~~~~~~~~~
Amounts included on line 1 but not on Form 990, Part IX, line 25:
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~
2a
Prior year adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2b
Other losses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2c
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
2d
Add lines 2a through 2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Amounts included on Form 990, Part IX, line 25, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b ~~~~~~~~
4a
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
4b
Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ••••••••••••••••

Page 4

1

372,125.

2e
3

0.
372,125.

4c
5

0.
372,125.

1

587,481.

2e
3

0.
587,481.

4c
5

0.
587,481.

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.

DR

Part XIII Supplemental Information.

AF

T

Complete if the organization answered "Yes" to Form 990, Part IV, line 12a.

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 X, line 2; Part XI,
lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

PART X, LINE 2:

NAPVI HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX
POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL
STATEMENTS.

PERIODS ENDING DECEMBER 31, 2010 AND SUBSEQUENT REMAIN

SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES.

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Schedule D (Form 990) 2013

24
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

SCHEDULE I
(Form 990)
Department of the Treasury
Internal Revenue Service

Name of the organization
Part I

Grants and Other Assistance to Organizations,
Governments, and Individuals in the United States
Complete if the organization answered "Yes" to Form 990, Part IV, line 21 or 22.
| Attach to Form 990.
| Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

OMB No. 1545-0047

2013

Open to Public
Inspection
Employer identification number

74-2095442

General Information on Grants and Assistance

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
X Yes
criteria used to award the grants or assistance? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2 Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
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
recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(f) Method of
1 (a) Name and address of organization
(b) EIN
(c) IRC section
(d) Amount of
(e) Amount of
(g) Description of
(h) Purpose of grant
valuation (book,
or government
if applicable
cash grant
non-cash
non-cash assistance
or assistance
FMV, appraisal,
assistance
other)
1

No

T
F

A
R

D

2 Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
3 Enter total number of other organizations listed in the line 1 table •••••••••••••••••••••••••••••••••••••••••••••••••• |
LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Schedule I (Form 990) (2013)
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25

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

Schedule I (Form 990) (2013)
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.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance

Part IV

(b) Number of
recipients

(c) Amount of
cash grant

(d) Amount of noncash assistance

(e) Method of valuation
(book, FMV, appraisal, other)

74-2095442

Page 2

(f) Description of non-cash assistance

T
F

A
R

D

Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.

332102 10-29-13

26

Schedule I (Form 990) (2013)

SCHEDULE J
(Form 990)
Department of the Treasury
Internal Revenue Service

Name of the organization

Part I

Compensation Information

OMB No. 1545-0047

2013

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
| Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Open to Public
| Attach to Form 990. | See separate instructions.
Inspection
| Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
NATIONAL ASSOCIATION OF PARENTS OF
Employer identification number

CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Questions Regarding Compensation

74-2095442

Yes

No

1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990,
Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax indemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or
reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain ~~~~~~~~~~~
2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors,
trustees, and officers, including the CEO/Executive Director, regarding the items checked in line 1a? ~~~~~~~~~~~~

2

Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's
CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to
establish compensation of the CEO/Executive Director, but explain in Part III.
X Compensation committee
X Written employment contract
X Compensation survey or study
Independent compensation consultant
X Form 990 of other organizations
X Approval by the board or compensation committee

AF

T

3

1b

DR

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:
a Receive a severance payment or change-of-control payment? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b Participate in, or receive payment from, a supplemental nonqualified retirement plan? ~~~~~~~~~~~~~~~~~~~~
c Participate in, or receive payment from, an equity-based compensation arrangement?~~~~~~~~~~~~~~~~~~~~
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

4

4a
4b
4c

X
X

X

Only section 501(c)(3) and 501(c)(4) organizations must complete lines 5-9.
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:
X
5a
a The organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
X
5b
b Any related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes" to line 5a or 5b, describe in Part III.
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:
X
6a
a The organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
X
6b
b Any related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes" to line 6a or 6b, describe in Part III.
7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed payments
X
7
not described in lines 5 and 6? If "Yes," describe in Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the
X
8
initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III ~~~~~~~~~~~
9 If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in
9
Regulations section 53.4958-6(c)? •••••••••••••••••••••••••••••••••••••••••••••
LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Schedule J (Form 990) 2013
5

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NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

74-2095442
Schedule J (Form 990) 2013
Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

Page 2

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) 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 of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(B) Breakdown of W-2 and/or 1099-MISC compensation
(i) Base
compensation

(A) Name and Title

(1) ALAN R. MORSE
PRESIDENT & CEO
(2) SUSAN LAVENTURE
EXECUTIVE DIRECTOR
(3) ELLIOT J. HAGLER
CHIEF FINANCIAL OFFICER
(4) KELLYANNE CAIVANO
ASSISTANT TREASURER, SVP FINANCE
(5) PHILIP ROSENTHAL
CHIEF OPERATING OFFICER
(6) BRUCE A. MASTALINSKI
CHIEF COMPLIANCE OFFICER
(7) BARBARA KLEIN
DIRECTOR OF DEVELOPMENT
(8) MELISSA FARBER
VP HUMAN RESOURCES
(9) SARA PITTERMAN
AVP FINANCE

332112
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(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)

28,908.
797,033.
140,275.
28,062.
853.
342,897.
611.
245,537.
9,726.
476,552.
827.
327,772.
1,743.
172,572.
257.
163,085.
356.
143,052.

(ii) Bonus &
incentive
compensation

11,375.
313,625.
0.
0.
62.
24,938.
30.
11,970.
140.
6,860.
0.
0.
0.
0.
10.
6,490.
0.
0.

(iii) Other
reportable
compensation

1,639.
45,195.
216.
43.
12.
4,999.
7.
2,944.
340.
16,666.
20.
8,017.
19.
1,839.
1.
350.
0.
121.

(C) Retirement and
other deferred
compensation

4,123.
113,668.
4,253.
851.
98.
39,514.
82.
32,808.
487.
295,056.
77.
30,458.
126.
12,497.
36.
22,953.
23.
9,198.

T
F

A
R

D

28

(D) Nontaxable
benefits

(E) Total of columns (F) Compensation
(B)(i)-(D)
reported as deferred
in prior Form 990

1,410.
47,455.
38,863. 1,308,384.
8,691.
153,435.
1,739.
30,695.
121.
1,146.
65,389.
477,737.
65.
795.
25,958.
319,217.
734.
11,427.
74,390.
869,524.
54.
978.
21,287.
387,534.
232.
2,120.
22,948.
209,856.
58.
362.
47,257.
240,135.
94.
473.
44,954.
197,325.

0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.

Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Part III Supplemental Information

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

74-2095442

Page 3

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

PART I, LINES 4A-B:
SCHEDULE J, PART I, LINE 4A

SEVERANCE FOR PHILIP ROSENTHAL, CHIEF OPERATING OFFICER, WAS ACCRUED AND

T
F

REPORTED ON THE 2013 990, SCHEDULE J PART II, COLUMN C, AS DEFERRED

COMPENSATION. THE SEVERANCE WILL BE PAID IN 2014 AND REPORTED ON HIS W2 AS

A
R

WELL AS THE 2014 990 AS COMPENSATION REPORTED AS DEFERRED IN PRIOR FORM
990.

SCHEDULE J, PART I, LINE 4B
457(F) DEFERRED COMPENSATION PLAN:

D

THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH GUILD HEALTHCARE - ALAN R.
MORSE - $84,291

LIGHTHOUSE INTERNATIONAL - MARK G. ACKERMANN - $50,000

PART I, LINE 7:
AS PART OF THE COMPENSATION FOR 2013, THE COMPENSATION
COMMITTEE GRANTED BONUSES TO THE EXECUTIVE STAFF, BASED ON ITS REVIEW OF
THEIR PERFORMANCE, AS DOCUMENTED IN THE MINUTES OF THE COMMITTEE. THE
Schedule J (Form 990) 2013
332113
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29

Schedule J (Form 990) 2013
Part III Supplemental Information

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

74-2095442

Page 3

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

AMOUNTS REFLECTED AS BONUSES ON THIS SCHEDULE REPRESENT AN ALLOCATION OF
THE BONUS PAID BY A RELATED PARTY.

T
F

A
R

D

Schedule J (Form 990) 2013
332113
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30

SCHEDULE O
(Form 990 or 990-EZ)

Supplemental
Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on

OMB No. 1545-0047

2013

Form 990 or 990-EZ or to provide any additional information.
Open to Public
| Attach to Form 990 or 990-EZ.
Department of the Treasury
Internal Revenue Service
Inspection
| Information about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
NATIONAL ASSOCIATION OF PARENTS OF
Name of the organization
Employer identification number

CHILDREN WITH VISUAL IMPAIRMENTS, INC.

74-2095442

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

PROVIDE INFORMATION AND RELATED SERVICES REGARDING VISUALLY HANDICAPPED
CHILDREN VIA TELEPHONE, MAILINGS, NEWSLETTERS AND CONFERENCES.

FORM 990, PART VI, SECTION A, LINE 4:
EFFECTIVE MARCH 1, 2013, THE JEWISH GUILD FOR THE BLIND D/B/A

T

JEWISH GUILD HEALTHCARE (GUILD)BECAME THE CONTROLLING MEMBER OF NATIONAL
ASSOCIATION OF PARENTS OF CHILDREN WITH VISUAL IMPAIRMENTS, INC. (NAPVI).

AF

THE ORGANIZATION'S BY-LAWS WERE AMENDED TO INCLUDE THIS NEW CLASS OF
MEMBERSHIP AND TO CHANGE THE DUTIES AND COMPOSITION OF THE ORGANIZATION'S

DR

OFFICERS AND THE SCOPE OF DUTIES OF VARIOUS BOARD COMMITTEES.

FORM 990, PART VI, SECTION A, LINE 6:

NAPVI HAS THREE CLASSES OF MEMBERSHIP:

CLASS A - VOTING - ELIGIBILITY FOR CLASS A MEMBERSHIP EXTENDS TO THE FAMILY
OF A CHILD OR YOUTH WHO IS VISUALLY IMPAIRED. EACH CLASS A MEMBER IS
ENTITLED TO VOTE BY MAIL BALLOT FOR A DIRECTOR OF THE REGION IN WHICH THE
MEMBER RESIDES.
CLASS B - NON-VOTING - CONTRIBUTORS TO NAPVI FROM PROFESSIONAL GROUPS,
CORPORATIONS, ORGANIZATIONS OR INTERESTED INDIVIDUALS, NOT OTHERWISE
ELIGIBLE FOR CLASS A MEMBERSHIP, ARE DESIGNATED CLASS B MEMBERS.
CLASS C - THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH GUILD HEALTHCARE IS
THE CLASS C MEMBER.

FORM 990, PART VI, SECTION A, LINE 7A:
LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
332211
09-04-13

09451103 132497 NAPVI

Schedule O (Form 990 or 990-EZ) (2013)

31
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

Schedule O (Form 990 or 990-EZ) (2013)
Name of the organization NATIONAL

Page 2
Employer identification number

ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

74-2095442

THE CLASS C MEMBER HAS THE POWER TO APPOINT AND REMOVE
OFFICERS AND DIRECTORS.
CLASS A DIRECTORS SHALL BE APPOINTED BY THE CLASS A MEMBERSHIP OF THE
REGION WHICH THE CLASS A DIRECTOR SHALL SERVE.
CLASS C DIRECTORS SHALL BE APPOINTED BY THE CLASS C MEMBER.

FORM 990, PART VI, SECTION A, LINE 7B:
THE CLASS C MEMBER IS EMPOWERED TO APPOINT AND REMOVE
DIRECTORS WITH OR WITHOUT CAUSE; TO INCREASE THE NUMBER OF DIRECTORS; AMEND

T

THE BY-LAWS OR THE ARTICLES OF INCORPORATION, AND DESIGNATE THE NAME AND

AF

LOCATION OF THE CORPORATION'S RESIDENT AGENT, AND THE LOCATION OF ITS
CORPORATE OFFICE. HOWEVER, THE CLASS C MEMBER WILL NOT AMEND THE BY-LAWS OR
THE ARTICLES OF INCORPORATION OR TAKE ANY OTHER ACTION THAT WOULD REDUCE

DR

THE NUMBER OF CLASS A OR CLASS B MEMBERS UNLESS APPROVED BY A TWO-THIRDS
VOTE OF THE CLASS A MEMBERS.

FORM 990, PART VI, SECTION B, LINE 11:

THE FORM 990 IS PREPARED BY THE FINANCE DEPARTMENT AND
REVIEWED BY THE ORGANIZATION'S OUTSIDE AUDITORS. THE FORM IS THEN REVIEWED
IN DETAIL BY A COMMITTEE OF THE BOARD. AFTER ITS APPROVAL, A COPY OF THE
FORM IS DISTRIBUTED TO THE FULL BOARD FOR REVIEW PRIOR TO ITS FILING WITH
THE INTERNAL REVENUE SERVICE.

FORM 990, PART VI, SECTION B, LINE 12C:
AN INTERESTED PARTY MUST DISCLOSE THE MATERIAL FACTS OF ANY
MATTER WHICH MAY RESULT IN A CONFLICT OF INTEREST TO THE PRESIDENT OR VICE
PRESIDENT OF THE BOARD OF DIRECTORS. THE REPORTED CONFLICT OF INTEREST OR
POSSIBLE CONFLICT OF INTEREST MUST BE RECORDED, EITHER THROUGH AN ANNUAL
332212
09-04-13

09451103 132497 NAPVI

Schedule O (Form 990 or 990-EZ) (2013)

32
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

Schedule O (Form 990 or 990-EZ) (2013)
Name of the organization NATIONAL

Page 2
Employer identification number

ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

74-2095442

DISCLOSURE STATEMENT OR AS SOON AS THE CONFLICT BECOMES A MATTER FOR BOARD
ACTION. FURTHER, EACH INTERESTED PARTY MUST BE GIVEN THE OPPORTUNITY TO
DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS, WHO WILL MAKE A
DETERMINATION AS TO WHETHER THERE EXISTS A CONFLICT OF INTEREST.

FORM 990, PART VI, SECTION B, LINE 15:
THE COMPENSATION COMMITTEE, WHICH IS COMPRISED OF GUILD AND
AFFILIATE BOARD MEMBERS, REVIEWS SALARY DATA FROM COMPARABLE ORGANIZATIONS
THAT HAS BEEN REVIEWED BY OUR AUDITORS AND ATTORNEYS FOR ACCURACY,

BASED UPON THEIR REVIEW OF THIS DATA, AND OTHER RELEVANT

AF

REQUIREMENTS.

T

COMPLETENESS AND COMPLIANCE WITH APPLICABLE REGULATIONS AND STATUTORY

INFORMATION INCLUDING SPECIFIC JOB PERFORMANCE, THE COMMITTEE DETERMINES
APPROPRIATE COMPENSATION FOR THE CEO, AND OTHER SENIOR EXECUTIVES AT A
MINUTES OF THE

DR

MEETING AT WHICH THE AUDITORS AND ATTORNEYS ARE PRESENT.

COMMITTEE'S MEETINGS ARE MAINTAINED. THIS PROCESS WAS CONDUCTED IN 2013.

FORM 990, PART VI, LINE 17, LIST OF STATES RECEIVING COPY OF FORM 990:
AL,AK,CO,CT,HI,ME,MA,NH,NM,NY,NC,ND,OR,PA,SC

FORM 990, PART VI, SECTION C, LINE 19:
THE FORM 990 IS AVAILABLE ON THE GUILD'S WEBSITE. A COPY OF
THE FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND
FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

FORM 990, PART XII, LINE 2C
THE AUDIT COMMITTEE OF THE GUILD IS RESPONSIBLE FOR THE
OVERSIGHT AND SELECTION OF INDEPENDENT ACCOUNTANTS. THERE HAS BEEN NO
CHANGE FROM THE PRIOR YEAR.
332212
09-04-13

09451103 132497 NAPVI

Schedule O (Form 990 or 990-EZ) (2013)

33
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

Schedule O (Form 990 or 990-EZ) (2013)
Name of the organization NATIONAL

Page 2
Employer identification number

ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

74-2095442

FORM 990, PART VII, SECTION A
A PORTION OF COMPENSATION PAID BY THE JEWISH GUILD FOR THE
BLIND D/B/A JEWISH GUILD HEALTHCARE(EIN# 13-1623854) HAS BEEN ALLOCATED
TO NAPVI AND OTHER SUBSIDIARIES. NAPVI EMPLOYEES DID NOT RECEIVE ANY
DIRECT COMPENSATION FROM NAPVI BUT DID RECEIVE COMPENSATION FROM THE
JEWISH GUILD FOR THE BLIND D/B/A JEWISH GUILD HEALTHCARE (EIN#

DR

AF

T

13-1623854).

332212
09-04-13

09451103 132497 NAPVI

Schedule O (Form 990 or 990-EZ) (2013)

34
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

Department of the Treasury
Internal Revenue Service

Name of the organization
Part I

Open to Public
Inspection

|Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

Employer identification number

74-2095442

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(b)
Primary activity

(c)
Legal domicile (state or
foreign country)

(e)
End-of-year assets

(f)
Direct controlling
entity

T
F

A
R

D

(d)
Total income

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt
organizations during the tax year.
(a)
Name, address, and EIN
of related organization

THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE - 13-1623854, 15 WEST 65TH
STREET, NEW YORK, NY 10023
JGB HEALTH FACILITIES CORPORATION 13-2795647, 15 WEST 65TH STREET, NEW YORK,
NY 10023
JGB REHABILITATION CORPORATION - 13-3439035
15 WEST 65TH STREET
NEW YORK, NY 10023
JGB EDUCATION SERVICES - 13-3419981
15 WEST 65TH STREET
NEW YORK, NY 10023

(b)
Primary activity

(c)
Legal domicile (state or
foreign country)

(e)
Public charity
status (if section
501(c)(3))

501 (C) (3)

9

ADULT DAY HEALTH CARE
PROGRAMS

NEW YORK

501 (C) (3)

9

OUTPATIENT MEDICAL CLINIC NEW YORK

501 (C) (3)

9

PRIVATE NONRESIDENTIAL
SCHOOL

501 (C) (3)

2

NEW YORK

SEE PART VII FOR CONTINUATIONS

LHA

(d)
Exempt Code
section

PROVIDE SERVICES & EXPAND
ACCESS TO CARE FOR THE
BLIND OR VISUALLY IMPAIRED NEW YORK

For Paperwork Reduction Act Notice, see the Instructions for Form 990.
332161
09-12-13

2013

|Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
| See separate instructions.
| Attach to Form 990.

(a)
Name, address, and EIN (if applicable)
of disregarded entity

Part II

OMB No. 1545-0047

Related Organizations and Unrelated Partnerships

SCHEDULE R
(Form 990)

(f)
Direct controlling
entity

LIGHTHOUSE GUILD
INTERNATIONAL,
INC.
THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH
THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH
THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH

(g)

Section 512(b)(13)
controlled
entity?

Yes

No

X
X
X
X

Schedule R (Form 990) 2013

35

Schedule R (Form 990)
Part II

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

Continuation of Identification of Related Tax-Exempt Organizations
(a)
Name, address, and EIN
of related organization

GUILDNET, INC. - 13-3936057
15 WEST 65TH STREET
NEW YORK, NY 10023
GREATER BOSTON GUILD FOR THE BLIND, INC. 04-2103893, 15 WEST 65TH STREET, NEW YORK,
NY 10023
GREATER BOSTON DIABETES SOCIETY, INC. 04-2232419, 15 WEST 65TH STREET, NEW YORK,
NY 10023
JGB MENTAL HEALTH AND MENTAL RETARDATION
SERVICES, INC. - 20-1480790, 15 WEST 65TH
STREET, NEW YORK, NY 10023
LIGHTHOUSE INTERNATIONAL - 13-1096620
15 WEST 65TH STREET
NEW YORK, NY 10023
LIGHTHOUSE GUILD INTERNATIONAL, INC. 46-4215298, 15 WEST 65TH STREET, NEW YORK,
NY 10023

332222
05-01-13

74-2095442

(b)
Primary activity

(c)
Legal domicile (state or
foreign country)

MANAGED LONG TERM CARE
HEALTH PLANS
EDUCATION, TRAINING &
SUPPORT TO THE VISUALLY
IMPAIRED OR LEGALLY BLIND
PUBLIC EDUCATION DIABETES PREVENTION &
MANAGEMENT
PSYCHIATRIC CLINIC AND DAY
TREATMENT PROGRAMS FOR
BLIND/VISUALLY IMPAIRED
FIGHTING VISION LOSS
THROUGH PREVENTION,
TREATMENT & EMPOWERMENT
PROVIDE FULL SPECTRUM OF
INTEGRATED VISION &
HEALTHCARE SERVICES

NEW YORK

501 (C) (3)

T
F

MASSACHUSETTS
MASSACHUSETTS

A
R

NEW YORK
NEW YORK

D

NEW YORK

36

(d)
Exempt Code
section

(e)
Public charity
status (if section
501(c)(3))

9

501 (C) (3)

9

501 (C) (3)

9

501 (C) (3)

9

501 (C) (3)

7

501 (C) (3)

9

(f)
Direct controlling
entity

THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH
THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH
GREATER BOSTON
GUILD FOR THE
BLIND, INC.
THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH
LIGHTHOUSE GUILD
INTERNATIONAL,
INC.

(g)

Section 512(b)(13)
controlled
organization?

Yes

No

X
X
X
X
X
X

Schedule R (Form 990) 2013
Part III

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

Page 2

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.

(a)
Name, address, and EIN
of related organization

Part IV

74-2095442

(b)
Primary activity

(c)

Legal
domicile
(state or
foreign
country)

(d)
Direct controlling
entity

(e)
Predominant income
(related, unrelated,
excluded from tax under
sections 512-514)

(f)
Share of total
income

(h)
Disproportionate
allocations?

Yes

No

(i)
(j)
(k)
General or Percentage
Code V-UBI
amount in box managing ownership
20 of Schedule partner?
K-1 (Form 1065) Yes No

T
F

A
R

D

(g)
Share of
end-of-year
assets

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.
(a)
Name, address, and EIN
of related organization

332162 09-12-13

(b)
Primary activity

(c)

Legal domicile
(state or
foreign
country)

37

(d)
Direct controlling
entity

(e)
Type of entity
(C corp, S corp,
or trust)

(f)
Share of total
income

(g)
Share of
end-of-year
assets

(h)
Percentage
ownership

(i)

Section
512(b)(13)
controlled
entity?

Yes

No

Schedule R (Form 990) 2013

Schedule R (Form 990) 2013
Part V

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

74-2095442

Page 3

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b Gift, grant, or capital contribution to related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
c Gift, grant, or capital contribution from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
d Loans or loan guarantees to or for related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
e Loans or loan guarantees by related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1a
1b
1c
1d
1e

X
X
X
X
X

f
g
h
i
j

Dividends from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Sale of assets to related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Purchase of assets from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Exchange of assets with related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Lease of facilities, equipment, or other assets to related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1f
1g
1h
1i
1j

X
X
X
X
X

k
l
m
n
o

Lease of facilities, equipment, or other assets from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Performance of services or membership or fundraising solicitations for related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Performance of services or membership or fundraising solicitations by related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Sharing of paid employees with related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1k
1l
1m
1n
1o

p Reimbursement paid to related organization(s) for expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
q Reimbursement paid by related organization(s) for expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1p
1q

r Other transfer of cash or property to related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
s Other transfer of cash or property from related organization(s) ••••••••••••••••••••••••••••••••••••••••••••••••••••••••
2 If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

1r
1s

T
F

A
R

(a)
Name of related organization

D

(b)
Transaction
type (a-s)

(c)
Amount involved

Yes

X
X

No

X
X
X
X

X
X
X

(d)
Method of determining amount involved

(1)
(2)
(3)
(4)
(5)
(6)
332163 09-12-13

38

Schedule R (Form 990) 2013

Schedule R (Form 990) 2013
Part VI

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.

74-2095442

Page 4

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 of its activities (measured by total assets or gross revenue)
that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN
of entity

(b)
Primary activity

(c)
(d)
(e)
Are all
Predominant income partners sec.
Legal domicile
501(c)(3)
(related, unrelated,
(state or foreign
orgs.?
excluded from tax
country)
under section 512-514) Yes No

(f)
Share of
total
income

(g)
Share of
end-of-year
assets

(h)

(i)
(j)
(k)
Code V-UBI General or Percentage
amount in box 20 managing ownership
of Schedule K-1 partner?
(Form 1065) Yes No
Yes No
Disproportionate
allocations?

T
F

A
R

D

Schedule R (Form 990) 2013
332164
09-12-13

39

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Schedule R (Form 990) 2013
Part VII Supplemental Information

74-2095442

Page 5

Provide additional information for responses to questions on Schedule R (see instructions).

PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS:

NAME OF RELATED ORGANIZATION:
JGB HEALTH FACILITIES CORPORATION
DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE

NAME OF RELATED ORGANIZATION:
JGB REHABILITATION CORPORATION

GUILD HEALTHCARE

NAME OF RELATED ORGANIZATION:

DR

JGB EDUCATION SERVICES

AF

T

DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH

DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE

NAME OF RELATED ORGANIZATION:
GUILDNET, INC.

DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE

NAME OF RELATED ORGANIZATION:
GREATER BOSTON GUILD FOR THE BLIND, INC.
DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE

NAME OF RELATED ORGANIZATION:
332165 09-12-13

09451103 132497 NAPVI

Schedule R (Form 990) 2013

40
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1

NATIONAL ASSOCIATION OF PARENTS OF
CHILDREN WITH VISUAL IMPAIRMENTS, INC.
Schedule R (Form 990) 2013
Part VII Supplemental Information

74-2095442

Page 5

Provide additional information for responses to questions on Schedule R (see instructions).

JGB MENTAL HEALTH AND MENTAL RETARDATION SERVICES, INC.
DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH

DR

AF

T

GUILD HEALTHCARE

332165 09-12-13

09451103 132497 NAPVI

Schedule R (Form 990) 2013

41
2013.04030 NATIONAL ASSOCIATION OF PAR NAPVI__1



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