2024-03-01T08:29:58-06:00 2023-05-31 720398470 HEARD MCELROY & VESTAL LLC 2403 JUDSON ROAD LONGVIEW TX 75605 990 2022-06-01 756016743 JUNIOR LEAGUE OF LONGVIEW INC JUNI 9037575740 PO BOX 866 LONGVIEW TX 75606 HALEY CHAPMAN TREASURER 9037575740 2024-02-20 1 HALEY CHAPMAN 999009999 0 REBECCA VANNATTAN CPA P01781574 9037580734 2024-02-20 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z KELLY BELT PO BOX 866 LONGVIEW TX 75606 371094 0 X WWW.JLLONGVIEW.ORG X 1940 TX THE JUNIOR LEAGUE OF LONGVIEW'S PRIMARY PURPOSE IS TO IMPROVE THE COMMUNITY THROUGH THE EFFECTIVE ACTIONS AND LEADERSHIP OF TRAINED VOLUNTEERS. ITS PURPOSE IS EXCLUSIVELY EDUCATIONAL AND CHARITABLE. 11 11 2 90 0 0 48043 80945 44127 0 61172 23171 25819 48813 179161 152929 128674 28590 0 0 41882 43117 0 0 732 145793 136052 316349 207759 -137188 -54830 1648139 1612567 81180 74862 1566959 1537705 X THE JUNIOR LEAGUE OF LONGVIEW, TEXAS, INC. IS AN ORGANIZATION OF WOMEN COMMITTED TO PROMOTING VOLUNTARISM, DEVELOPING THE POTENTIAL OF WOMEN AND IMPROVING COMMUNITIES THROUGH THE EFFECTIVE ACTION AND LEADERSHIP OF TRAINED VOLUNTEERS. THE JUNIOR LEAGUE OF LONGVIEW WILL BUILD AWARENESS AND IMPACT POSITIVE CHANGES AS AN ACTIVE PARTICIPANT IN IMPROVING THE COMMUNITY THROUGH PROJECT DEVELOPMENT, PUBLIC INITIATIVES AND PUBLIC RELATIONS. ITS PURPOSE IS EXCLUSIVELY EDUCATIONAL AND CHARITABLE. 0 0 126815 28590 44147 GRANTS AND ALLOCATIONS - THE JUNIOR LEAGUE OF LONGVIEW (JLL) PROVIDED GRANTS TO CHARITABLE ORGANIZATIONS AND 29 SCHOLARSHIP RECIPIENTS DURING THE YEAR ENDED MAY 31, 2023 WHICH INCLUDED $1,480 TO LEADERSHIP LONGVIEW SCHOLARSHIPS AND $2,360 TO THE COMMUNITY ASSISTANCE FUND. THE SCHOOL SUPPLY TRAIN PROJECT WAS ALLOCATED APPROXIMATELY $33,500 WHICH PURCHASES BACK-PACKS, SUPPLIES, AND SERVICES FOR NEEDING CHILDREN AND FAMILIES, BENEFITING APPROXIMATELY 2,300 LOCAL CHILDREN. GRANTS AND ALLOCATIONS ARE MADE TO FURTHER PROMOTE JLL'S MISSION. 126815 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 X LESLIE NOVY 9037575740 PO BOX 866 LONGVIEW TX 75606 X KELLY BELT PRESIDENT 5.00 X 0 0 0 SAMANTHA BRADLEY TREASURER 1.00 X 0 0 0 CATHY CACE BOARD SUSTAINING ADVISOR/DIRECTOR 1.00 X 0 0 0 HALEY CHAPMAN ASSISTANT TREASURER, VP MEMBERSHIP 5.00 X 0 0 0 JESSICA HUGHES PRESIDENT-ELECT 1.00 X 0 0 0 LORI IVEY VP COMMUNICATIONS 1.00 X 0 0 0 KENZIE MURPHY NOMINATING COMMITTEE CHAIR 1.00 X 0 0 0 BETHANY NOLAN PR&D, RECORDING SECRETARY 1.00 X 0 0 0 AMANDA ROSS GIRL EMPOWERMENT CHAIR, VP COMMUNITY 1.00 X 0 0 0 JENNIFER SMITH EXECUTIVE VP 10.00 X 0 0 0 LATOYIA TAYLOR-WHITE DIVERSITY AND INCLUSION COMMITTEE CHAIR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 44147 36798 80945 40226 40226 159679 176734 -17055 -17055 -17055 81526 41431 40095 40095 NON DEBT-FINANCED RENT 531120 8718 8718 8718 152929 0 0 71984 3840 3840 24750 24750 40023 20128 19895 3094 1547 1547 10327 10327 98 98 2553 2553 1096 548 548 20539 9823 10716 12403 12403 3896 2906 990 SCHOOL SUPPLY TRAIN 33332 33332 LICENSE, DUES & SUBSCRI 27392 12732 14660 VOLUNTEER MATTERS 4563 4563 MEMBER DEVELOPMENT 3825 3825 16028 8821 6475 732 207759 126815 80212 732 28 28 1397088 646973 1137 1119 6881 2531 845562 610047 243005 235515 726401 1648139 1612567 38796 37383 42384 37479 81180 74862 X 1441667 1409933 125292 127772 1566959 1537705 1648139 1612567 -54830 25576 0 X X 1 X 0 1 0 X 149546 110858 137002 92170 80945 570521 289232 213187 142814 645233 438778 324045 279816 92170 80945 1215754 0 0 0 1215754 36972 36069 31764 51069 48944 204818 36972 36069 31764 51069 48944 204818 128 50 1820 1998 328 328 475878 360164 313400 143567 129889 1422898 0.85440 0.89470 0.14390 0.10320 X 1 85990 85990 725760 576235 149525 20849 20849 0 12963 12963 0 235515 X PART X, LINE 2: JUNIOR LEAGUE IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). AS A ENTITY, JUNIOR LEAGUE IS REQUIRED TO FILE FORMS 990 AND 990-T AND PAY FEDERAL INCOME TAX ONLY ON UNRELATED BUSINESS INCOME. JUNIOR LEAGUE HAD NO UNRELATED BUSINESS INCOME AS OF MAY 31, 2023 AND THEREFORE WILL NOT BE REQUIRED TO FILE A FORM 990-T. THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN OUR FINANCIAL STATEMENTS AND WE BELIEVE THAT THE POSITIONS TAKEN WOULD NOT REQUIRE SETTLEMENT AT AN AMOUNT LESS THAN FULL RECOGNITION. WE FILE INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. WE ARE GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. WE USE A TWO-STEP APPROACH FOR RECOGNIZING AND MEASURING TAX BENEFITS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND DISCLOSURES REGARDING UNCERTAINTIES IN INCOME TAX POSITIONS. THE FIRST STEP IS RECOGNITION: WE DETERMINE WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. IN EVALUATING WHETHER A TAX POSITION HAS MET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, WE PRESUME THAT THE POSITION WILL BE EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE SECOND STEP IS MEASUREMENT: A TAX POSITION THAT MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD IS MEASURED TO DETERMINE THE AMOUNT OF BENEFIT TO RECOGNIZE IN THE FINANCIAL STATEMENTS. THE TAX POSITION IS MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. DIFFERENCES BETWEEN TAX POSITIONS TAKEN IN A TAX RETURN AND AMOUNTS RECOGNIZED IN THE FINANCIAL STATEMENTS WILL GENERALLY RESULT IN ONE OR MORE OF THE FOLLOWING: AN INCREASE IN A LIABILITY FOR INCOME TAXES PAYABLE, A REDUCTION OF AN INCOME TAX REFUND RECEIVABLE, A REDUCTION IN A DEFERRED TAX ASSET, OR AN INCREASE IN A DEFERRED TAX LIABILITY. CHARITY BALL 69988 69988 42015 GIRL EMPOWERMENT 11518 11518 800 1 20 20 150 81526 81526 42965 42965 38561 1 SCHOLARSHIPS GIVEN TO FURTHER THE EDUCATION OF WOMEN 29 24750 PART I, LINE 2: THE JUNIOR LEAGUE OF LONGVIEW USES PROJECT EVALUATIONS TO ASSESS THE EFFECTIVENESS AND PROGRESS OF PROJECTS AND DETERMINE WHETHER THE PROJECT IS STILL SUITED TO RECEIVE LEAGUE SUPPORT. QUARTERLY REPORTS ARE TO BE GIVEN TO THE VICE PRESIDENT OF FINANCE AND COMMUNITY VICE PRESIDENT, AND THE VICE PRESIDENT OF FINANCE REPORTS ANY DISCREPANCIES TO THE FINANCE COUNCIL. PART IV- ADDITIONAL SUPPLEMENTAL INFORMATION JUNIOR LEAGUE OF LONGVIEW MEMBERS VOTE EACH YEAR TO SUPPORT AREA PROJECTS WITH FINANCIAL COMMITMENTS. THESE PROJECTS ARE SELECTED BASED ON CRITERIA GUIDELINES STATED IN THE LEAGUE'S BYLAWS. PROJECTS ARE SELECTED BASED ON THE RESULTS OF A CURRENT AND AVAILABLE COMMUNITY NEEDS ASSESSMENT AND THE ORGANIZATIONAL SELF-ASSESSMENT IN DEVELOPING THE LEAGUE'S FOCUS AND TARGET AREAS. THE PROJECT MUST HAVE CLEARLY STATED GOALS AND OBJECTIVES AND MUST PRESENT A PLAN TO THE LEAGUE FOR PROJECT DEVELOPMENT IN ORDER TO BE CONSIDERED. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE THREE CATEGORIES OF MEMBERSHIP: PROVISIONAL, ACTIVE, AND SUSTAINING. MEMBERS ARE WOMEN RESIDENTS OF THE LONGVIEW AREA, AT LEAST 21 YEARS OF AGE, WITH AN INTEREST IN VOLUNTEERISM, IN DEVELOPING HER POTENTIAL FOR VOLUNTARY COMMUNITY PARTICIPATION AND A COMMITMENT TO COMMUNITY SERVICE. FOLLOWING SUCCESSFUL COMPLETION OF THE PROVISIONAL YEAR, MEMBERS OF THE PROVISIONAL CLASS ARE VOTED INTO ACTIVE MEMBERSHIP FIRST BY THE VP COUNCIL AND THEN BY GENERAL MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE NOMINATING COMMITTEE, MADE UP OF MEMBERS OF THE LEAGUE, NOMINATES A CANDIDATE FOR EACH OFFICE TO BE FILLED. THESE NOMINATIONS ARE SENT TO EACH VOTING MEMBER OF THE LEAGUE PRIOR TO THE ELECTION MEETING. ADDITIONAL NOMINATIONS ARE THEN ACCEPTED FROM VOTING MEMBERS WITH THE CONSENT OF THE NOMINEES. ALL NOMINATIONS ARE PRESENTED AT THE ELECTION MEETING FOR MEMBER VOTE. OFFICERS ARE ELECTED BY SECRET BALLOT AT THE ELECTION MEETING. FORM 990, PART VI, SECTION A, LINE 7B ALL ACTIVE MEMBERS ATTENDING THE GENERAL MEETINGS ARE ENTITLED TO VOTE. A MAJORITY VOTE IS REQUIRED: (1) TO AMEND STANDING RULES WITH PREVIOUS NOTICE, (2) TO ELECT OFFICERS, (3) TO APPROVE ALL MOTIONS EXCEPT THOSE SPECIFICALLY EXEMPTED IN THE BYLAWS. A TWO-THIRDS VOTE IS REQUIRED: (1) TO AMEND THE BYLAWS WITH PREVIOUS NOTICE, (2) TO AMEND THE STANDING RULES WITHOUT PREVIOUS NOTICE, (3) TO APPROVE FUNDRAISING PROJECTS, (4) TO APPROVE UNBUDGETED EXPENDITURES OVER $1,000, (5) TO ADOPT THE ANNUAL BUDGET, (6) TO ADOPT THE POSITION STATEMENTS, (7) TO ADOPT FINANCIAL OBLIGATIONS WITH PREVIOUS NOTICE. MEMBERS ALSO MUST PARTICIPATE IN THE APPROVAL OF PROJECTS. FORM 990, PART VI, SECTION B, LINE 11B THE VICE PRESIDENT OF FINANCE REVIEWS THE FORM 990 WITH THE JUNIOR LEAGUE OF LONGVIEW'S IN-HOUSE ACCOUNTANT, LESLIE NOVY, BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT HAVE A CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIAL, OR KEY EMPLOYEES THAT ARE COMPENSATED. COMPENSATION OF OTHER EMPLOYEES IS DETERMINED BY THE EXPERIENCE OF THE EMPLOYEE AND THE EMPLOYEE'S POSITION. THE VICE PRESIDENT OF FINANCE REVIEWS THE FULL-TIME EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND POLICIES ARE PROVIDED TO THE MEMBERS ANNUALLY AND AVAILABLE ON THE ORGANIZATION'S WEBSITE. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, SCHEDULE R THE JUNIOR LEAGUE OF LONGVIEW (JLL) IS A MEMBER OF THE ASSOCIATION OF JUNIOR LEAGUES INTERNATIONAL, INC. (THE ASSOCIATION). IN ORDER TO BE ADMITTED AS A MEMBER, THE LEAGUE MUST MEET CERTAIN REQUIREMENTS INCLUDING THE ADOPTION OF THE JUNIOR LEAGUE MISSION, NONDISCRIMINATION, ADMINISTRATIVE INDEPENDENCE FROM ANY OTHER ORGANIZATION, AND DEMONSTRATION OF A COMMITMENT TO PRACTICE CERTAIN VALUES AND PRACTICES AS CALLED FOR IN THE ASSOCIATION'S BYLAWS. OPERATIONAL POLICIES ADOPTED BY THE JUNIOR LEAGUES AND BINDING ON THE ASSOCIATION AND ALL JUNIOR LEAGUES FURTHER DEFINE MINIMUM STANDARDS OF THE LEAGUE'S BYLAWS. AS A MEMBER OF THE ASSOCIATION, THE LEAGUE PAYS ANNUAL MEMBERSHIP DUES TO SUPPORT THE ASSOCIATION. THE LEAGUE PAID DUES IN THE AMOUNT OF 5,457 IN THE YEAR ENDED MAY 31, 2023. THE ASSOCIATION OF JUNIOR LEAGUES 80 MAIDEN LANE STE 305 NEW YORK NY 100384811 131656639 PROMOTE VOLUNTARISM, DEV. POTENTIAL OF WOMEN & IMPROVE COMM. NY 501(C)(3) LINE 9 NA SUPPORTED ORGANIZATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0