SCHEDULE M
(Form 990)


Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
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OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
VITAMIN ANGEL ALLIANCE INC
 
Employer identification number

77-0485881
Part I
Types of Property
(a)
Check if applicable
(b)
Number of contributions or items contributed
(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g
(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods .......
     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 2 10,389 FAIR MARKET VALUE
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests ....
       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures .....
       
14 Qualified conservation
contribution—Other ...
       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( SUPPLEMENTS ) X 9 85,115,536 BOOK - SEE PART II
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2021)
Schedule M (Form 990) (2021)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
SCHEDULE M, LINE 25 CONTRIBUTED PRODUCT THE ORGANIZATION VALUES GIFTS IN-KIND (GIK) AT FAIR VALUE. ASC 820 DEFINES FAIR VALUE AS "THE PRICE THAT WOULD BE RECEIVED TO SELL AN ASSET OR PAID TO TRANSFER A LIABILITY IN AN ORDERLY TRANSACTION BETWEEN MARKET PARTICIPANTS AT THE MEASUREMENT DATE." THE FAIR VALUE IS DETERMINED BASED ON THE PRINCIPAL MARKET FOR EACH PRODUCT. THERE IS NO COMMERCIAL MARKET FOR THE PRODUCTS CONTRIBUTED TO THE ORGANIZATION IN THE UNITED STATES. ACCORDINGLY, THE PRINCIPAL MARKET FOR THE PRODUCTS CONTRIBUTED ARE LIMITED TO THE INTERNATIONAL COMMERCIAL MARKETPLACE WHERE NON-GOVERNMENTAL ORGANIZATIONS, GOVERNMENTS, AND/OR LOCAL PHARMACIES TRANSACT FOR THE PRODUCT. THE ORGANIZATION USES INDEPENDENT PRICING GUIDES TO DETERMINE THE FAIR VALUE OF EACH PRODUCT BASED ON EACH PRODUCT'S SPECIFIC FORMULATION. THE SOURCES OF SUCH PRICING INFORMATION VARY AND MAY INCLUDE IMS HEALTH DATA, "SOURCES AND PRICES OF SELECTED MEDICINES FOR CHILDREN", THE ORGANIZATION'S OWN ACQUISITION COST AND/OR THE AVERAGE WHOLESALE PRICE FOUND IN REDBOOK. IMS HEALTH DATA COMES FROM A COMPANY CALLED IMS HEALTH THAT PROVIDES MARKET INTELLIGENCE TO PHARMACEUTICAL AND HEALTHCARE INDUSTRIES AND PROVIDES WHOLESALE PRICING DATA. THE "SOURCES AND PRICES OF SELECTED MEDICINES FOR CHILDREN" GUIDE IS PUBLISHED ANNUALLY BY UNICEF AND THE W.H.O. IF THE PRODUCT FORMULATIONS ARE NOT LISTED IN IMS HEALTH DATA OR IN THE "SOURCES AND PRICES OF SELECTED MEDICINES FOR CHILDREN" GUIDE, THE AVERAGE WHOLESALE PRICE OF THE MOST SIMILAR PRODUCTS FOUND IN REDBOOK IS USED AS A SUITABLE PRICING REFERENCE. REDBOOK IS PUBLISHED BY THOMSON REUTERS AND IS BASED ON UNITED STATES MANUFACTURERS' SUGGESTED WHOLESALE PRICES. VALUATIONS TYPICALLY ARE SUBSTANTIALLY LOWER THAN PUBLISHED RETAIL PRICES. CONTRIBUTED PRODUCTS PROVIDED TO THE ORGANIZATION'S PARTNERS AROUND THE WORLD ARE RECORDED AS AN EXPENSE AT THE SAME FAIR VALUE AS THEY WERE RECOGNIZED UPON RECEIPT AS REVENUE.
Schedule M (Form 990) (2021)

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