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NATIONAL CHARITY LEAGUE INC TEXAS SAGE CHAPTER: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NATIONAL CHARITY LEAGUE INC TEXAS SAGE CHAPTER (EIN 47-4400612)
Tax period
2023-06-01 to 2024-05-31
Filed
2025-01-15
IRS object ID
202510159349200966
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-01-15T16:11:59ZReturnTs
Tax Period End2024-05-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2023-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474400612EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL CHARITY LEAGUE INC TEXAS SAGE CHAPTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 270094AddressLine1Txt
CityHoustonCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77227ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHANNON WITZPersonNm
Person TitleTREASURERPersonTitleTxt
Signature2025-01-14SignatureDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website Addresshttp://texassage.nationalcharityleague.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$65,426GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Membership Dues$62,799MembershipDuesAmt
Investment Income$2,627InvestmentIncomeAmt
Total Revenue$65,426TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$1,275FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total$48,604OtherExpensesTotalAmt
Total Expenses$49,879TotalExpensesAmt
Excess Or Deficit For Year$15,547ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$112,036NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$127,583NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$109,326BOYAmt
EOY$127,373EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$2,710BOYAmt
EOY$210EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$112,036BOYAmt
EOY$127,583EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$112,036BOYAmt
EOY$127,583EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeNATIONAL CHARITY LEAGUE, INC ("NCL") IS AN ORGANIZATION THAT FOSTERS MOTHER-DAUGHTER RELATIONSHIPS. NCL IS A PHILANTHROPIC ORGANIZATION COMMITTED TO COMMUNITY SERVICE, LEADERSHIP, DEVELOPMENT, AND CULTURAL EXPERIENCES.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomNCL- TEXAS SAGE CHAPTER'S PURPOSE IS TO ENGAGE AND PARTNER IN SERVICE WITH LOCAL PHILANTHROPIC ORGANIZATIONS. OUR CHAPTER IS COMPRISED OF APPROXIMATELY 300 MOTHERS AND DAUGHTERS WHO PROVIDE OVER 4,400 PHILANTHROPIC HOURS LAST CALENDAR YEAR.DescriptionProgramSrvcAccomTxt
Program Service Expenses$48,604ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$48,604TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Brittany Weisser
PRESIDENT1.00$0$0$0
Grace Ebaugh
Parliamentarian1.00$0$0$0
Courtney Tsao
President Elect1.00$0$0$0
Shannon Witz
Treasurer1.00$0$0$0
Lauren DeFrehn
Secretary1.00$0$0$0
Jessica Bartley
VP Communications1.00$0$0$0
Nicole Mordy
VP Membership1.00$0$0$0
Stephanie Kusinski
VP Chapter Engagement1.00$0$0$0
Suzanne Hays
VP Philanthropy1.00$0$0$0
Vanaja Chilakapati
VP New Members1.00$0$0$0
Courtney Bucy
VP Ticktockers1.00$0$0$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSHANNON WITZPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 270094AddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77277ZIPCd
FieldValueIRS element (for citing)
Phone7139822325PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Other Employee Paid Over100k0OtherEmployeePaidOver100kCnt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind
Supported Organizations0SupportedOrganizationsCnt
Supported Organizations Total0SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$22,812CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,970CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,428CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$51,111CurrentTaxYearMinus1YearAmt
Current Tax Year$62,799CurrentTaxYearAmt
Total$199,120TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$22,812CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,970CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,428CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$51,111CurrentTaxYearMinus1YearAmt
Current Tax Year$62,799CurrentTaxYearAmt
Total$199,120TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$199,120PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year$2,627CurrentTaxYearAmt
Total$2,627TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$2,627CurrentTaxYearAmt
Total$2,627TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$22,812CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,970CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,428CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$51,111CurrentTaxYearMinus1YearAmt
Current Tax Year$65,426CurrentTaxYearAmt
Total$201,747TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98700PublicSupportCY509Pct
Public Support PY5090.00000PublicSupportPY509Pct
Investment Income CY0.01300InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 16Part I, Line 16 Payment to affiliates: $13,295.00 Insurance: $2,439.00 Program Philanthropy: $1,375.00 Program Leader Development: $8,384.00 Program Cultural: $17,154.00 Program Other Expenses: $3,444.00 Other expenses: $2,513.00
Part II, Line 24Part II, Line 24 Other Assets Prepaid Expenses Beginning: $2,710.00 Ending $210.00
PART VREGARDING TRANSFERS ASSOCIATED WITH PERSONAL BENEFIT CONTRACTS (a) DURING THE YEAR, THE ORGANIZATION DID NOT RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. (b) DURING THE YEAR, THE ORGANIZATION DID NOT PAY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationNational Charity League, Inc Texas Sage Chapter ("The Organization") recently discovered that it inadvertently failed to timely file Form 990 information return for the year ending May 31, 2024 ("tax year 2023"). The Organization respectively requests that the IRS abate any late filing penalties under Section 6652 with respect to the tax year due to reasonable cause. Prior to tax year 2023 the Organization used an outside accounting firm to prepare its tax return. The outside accounting firm typically filed Form 8868 extensions of time to file as the Organization's preparation of the Form 990 generally was not completed at the time the return was originally due. The outside accountant previously prepared and signed the extension request and filed it with the IRS. The outside accountant later prepared the Form 990. Because the process utilized by the Organization, the finance chairperson and the outside accounting firm had an established business routine that always resulted in timely filing of the Forms 990, and thus the Organization's directors never had any heightened sense of concern regarding the maintenance of the Organizations's books and records, or the preparation of the Forms 990. The Organization assumed that this firm would file an extension for preparation of the tax year 2023 tax return, due October 15, 2024. However, the Organization recently determined such an extension was not filed and is completing its Form 990 as soon as practicable. The cause of the late-filed returns was neither intentional nor planned. The Organization reasonably relied on an established business process that had served an organization of its size well for many years without incident. The Organization's established business routine previously resulted in timely filed Forms 990. This is not evidence of willful neglect or a lack of business care. Imposing penalties in this case would be inconsistent with the purpose of penalties, as explained in the IRS Penalty Handbook. As such, the failure to timely file penalty should be abated. The Penalty Handbook provisions IRM 20.1.1.2 (11-21-17) state that, Penalties exist to encourage voluntary compliance by supporting the standards of behavior required by the Internal Revenue Code. The IRM further provides that, Although penalties support and encourage voluntary compliance, they also serve to bring additional revenues into the Treasury and indirectly fund enforcement costs. However, these results are not reasons for creating or imposing penalties." See IRM 20.1.1.2.1 (11-25-11). Lastly, the IRM provides that, Voluntary compliance is achieved when a taxpayer makes a good faith effort to meet the tax obligations defined by the Internal Revenue Code." See IRM 20.1.1.2.1 (11-25-11). In the Organization's case, imposing penalties would not enhance voluntary compliance, and imposition is not required to correct the taxpayer's behavior. The Organization takes its reporting obligations extremely seriously, as evidenced by its engagement of bookkeepers and accountants to compile its financial information, and preparing its Form 990. Accordingly, imposing penalties in this instance where the Organization otherwise has had a good history of voluntary compliance would simply serve as punishment rather than encouraging future voluntary compliance.ExplanationTxt

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