LIGHTHOUSE RANCH FOR BOYS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LIGHTHOUSE RANCH FOR BOYS INC (EIN 72-0897907)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-07-30
- IRS object ID
- 202442129349301599
- Schema version
- 2023v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-07-30T17:50:11-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 721462261 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES LAMBERT RIGGS & ASSOCIATES INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 E THOMAS ST | AddressLine1Txt |
| City | HAMMOND | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 704013319 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 720897907 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIGHTHOUSE RANCH FOR BOYS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIGH | BusinessNameControlTxt |
| Phone | 9858786560 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 238 | AddressLine1Txt |
| City | LORANGER | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70446 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL V SMITH | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 9858786560 | PhoneNum |
| Signature | 2024-07-31 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | B JACOB STEIB CPA | PreparerPersonNm |
| PTIN | P01887637 | PTIN |
| Phone | 9853456262 | PhoneNum |
| Preparation | 2024-07-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DANIEL V SMITH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 238 | AddressLine1Txt |
| City | LORANGER | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70446 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,377,209 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LIGHTHOUSERANCH.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE A STRUCTURED & FAMILY-ORIENTED ENVIRONMENT TO TROUBLED BOYS BETWEEN THE AGES OF 12 | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 23 | VotingMembersIndependentCnt |
| Total Employee | 42 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $968,935 | PYContributionsGrantsAmt |
| CY Contributions Grants | $978,171 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,129,460 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,319,332 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,298 | PYInvestmentIncomeAmt |
| CY Investment Income | $44,732 | CYInvestmentIncomeAmt |
| PY Other Revenue | $389,905 | PYOtherRevenueAmt |
| CY Other Revenue | $18,492 | CYOtherRevenueAmt |
| PY Total Revenue | $2,491,598 | PYTotalRevenueAmt |
| CY Total Revenue | $2,360,727 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,068,751 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,376,673 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $263,860 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $934,967 | PYOtherExpensesAmt |
| CY Other Expenses | $1,315,430 | CYOtherExpensesAmt |
| PY Total Expenses | $2,003,718 | PYTotalExpensesAmt |
| CY Total Expenses | $2,692,103 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $487,880 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$331,376 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,678,485 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,149,325 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $644,251 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,173,240 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,034,234 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $976,085 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO HEAL THE BROKEN LIVES OF YOUNG MEN THROUGH THERAPUTIC GUIDANCE METHODS AND A MINISTRY OF LOVE AND GARING. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,779,420 | ExpenseAmt |
| Revenue | $1,319,332 | RevenueAmt |
| Desc | HEALING THE BROKEN LIVES OF YOUNG MEN WHOSE LIVES SOMEHOW TURNED DOWN THE WRONG PATH, MADE WRONG CHOICES AND NEED ANOTHER CHANCE IN LIFE THORUGH THERAPEUTIC GUIDANCE METHODS AND A MINISTRY OF LOVE AND CARING. | Desc |
| Total Program Service Expenses | $1,779,420 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 42 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 23 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 9858786560 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 238 | AddressLine1Txt |
| City | LORANGER | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70446 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| JONATHAN SMITH | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $103,000 | $0 | $17,806 | |
| DANIEL V SMITH | |||||||
| CEO | 40.00 | Yes (X) | Yes (X) | $89,000 | $0 | $9,123 | 40.00 |
| KAYLA C SANDERS | |||||||
| SECRETARY | 40.00 | Yes (X) | Yes (X) | $60,000 | $0 | $12,462 | |
| REV BILLY TRUSLEY JR | |||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARK MAJORS | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REV GREG BYERS | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LINDA GLEASON | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID OZUNA | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DIANE GREEN | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JERRY ANN GUIDROZ | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRANDON STROUD | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BARBARA JOHNSON | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REV RICK MARICELLI | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFF STORY | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOANN THORNTON | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID S TIMOLL | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REV DERALD WEBER | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KAREN WEBER | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JIMBO YOCOM | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BILLY JOHNSON | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RYAN ALLMON | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY BUTLER | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DJ HILL | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $252,000 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $39,391 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $978,171 | AllOtherContributionsAmt |
| Total Contributions | $978,171 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESIDENT TUITION | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $1,319,332 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,319,332 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,319,332 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,214 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,214 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $59,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $16,482 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $42,518 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,518 | TotalRevenueColumnAmt |
| Exclusion | $42,518 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER | Desc |
| Business | 524298 | BusinessCd |
| Total Revenue Column | $18,492 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,492 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $18,492 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,360,727 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,340,038 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $42,518 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,392 | TotalAmt |
| Program Services | $203,820 | ProgramServicesAmt |
| Management And General | $43,786 | ManagementAndGeneralAmt |
| Fundraising | $43,786 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $811,996 | TotalAmt |
| Program Services | $540,843 | ProgramServicesAmt |
| Management And General | $204,435 | ManagementAndGeneralAmt |
| Fundraising | $66,718 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,419 | TotalAmt |
| Program Services | $10,064 | ProgramServicesAmt |
| Management And General | $3,355 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,958 | TotalAmt |
| Program Services | $155,973 | ProgramServicesAmt |
| Management And General | $6,715 | ManagementAndGeneralAmt |
| Fundraising | $10,270 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,908 | TotalAmt |
| Program Services | $56,990 | ProgramServicesAmt |
| Management And General | $21,727 | ManagementAndGeneralAmt |
| Fundraising | $8,191 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,380 | TotalAmt |
| Program Services | $108,828 | ProgramServicesAmt |
| Management And General | $39,604 | ManagementAndGeneralAmt |
| Fundraising | $9,948 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,588 | TotalAmt |
| Program Services | $43,526 | ProgramServicesAmt |
| Management And General | $174,062 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,717 | TotalAmt |
| Fundraising | $44,717 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,411 | TotalAmt |
| Program Services | $75,308 | ProgramServicesAmt |
| Management And General | $25,103 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,551 | TotalAmt |
| Program Services | $20,638 | ProgramServicesAmt |
| Fundraising | $61,913 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,317 | TotalAmt |
| Fundraising | $18,317 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,615 | TotalAmt |
| Program Services | $26,711 | ProgramServicesAmt |
| Management And General | $8,904 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,247 | TotalAmt |
| Program Services | $61,685 | ProgramServicesAmt |
| Management And General | $20,562 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,650 | TotalAmt |
| Program Services | $137,385 | ProgramServicesAmt |
| Management And General | $15,265 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| UTILITIES | $151,417 | $113,563 | $37,854 |
| SUPPLIES | $106,853 | $80,140 | $26,713 |
| AUTOMOBILE EXPENSE | $86,455 | $65,717 | $20,738 |
| FOOD SERVICES | $78,229 | $78,229 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,692,103 | TotalAmt |
| Program Services | $1,779,420 | ProgramServicesAmt |
| Management And General | $648,823 | ManagementAndGeneralAmt |
| Fundraising | $263,860 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $506,289 | BOYAmt |
| EOY | $751,766 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $349,359 | BOYAmt |
| EOY | $124,536 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,481 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,783,977 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,060,316 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $683,919 | BOYAmt |
| EOY | $723,661 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,700 | BOYAmt |
| EOY | $14,914 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,619 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,737 | BOYAmt |
| EOY | $527,829 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,678,485 | BOYAmt |
| EOY | $2,149,325 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,716 | BOYAmt |
| EOY | $45,506 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $599,796 | BOYAmt |
| EOY | $1,076,376 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,739 | BOYAmt |
| EOY | $51,358 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $644,251 | BOYAmt |
| EOY | $1,173,240 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,034,234 | BOYAmt |
| EOY | $976,085 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,034,234 | BOYAmt |
| EOY | $976,085 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,678,485 | BOYAmt |
| EOY | $2,149,325 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$331,376 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $273,227 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $649,450 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $725,438 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,388,479 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $968,935 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $978,171 | CurrentTaxYearAmt |
| Total | $4,710,473 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $764,185 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $851,540 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $862,951 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,129,460 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,340,038 | CurrentTaxYearAmt |
| Total | $4,948,174 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,413,635 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,576,978 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,251,430 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,098,395 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,318,209 | CurrentTaxYearAmt |
| Total | $9,658,647 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,000 | CurrentTaxYearMinus4YearsAmt |
| Total | $11,000 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $113,399 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $132,840 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $609,485 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $258,913 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $322,695 | CurrentTaxYearAmt |
| Total | $1,437,332 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $124,399 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $132,840 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $609,485 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $258,913 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $322,695 | CurrentTaxYearAmt |
| Total | $1,448,332 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $8,210,315 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,413,635 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,576,978 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,251,430 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,098,395 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,318,209 | CurrentTaxYearAmt |
| Total | $9,658,647 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.85000 | PublicSupportCY509Pct |
| Public Support PY509 | 0.86790 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,700 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,214 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $14,914 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $12,700 | ContributionsAmt |
| End Year Balance | $12,700 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $130,000 | InvestmentCostOrOtherBasisAmt |
| Book Value | $130,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $999,313 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $730,482 | DepreciationAmt |
| Book Value | $268,831 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $125,434 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $45,575 | DepreciationAmt |
| Book Value | $79,859 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $516,045 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $271,074 | DepreciationAmt |
| Book Value | $244,971 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $13,185 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $13,185 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $723,661 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CONSTRUCTION IN PROGRESS | $454,277 |
| RIGHT OF USE ASSETS | $73,552 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $527,829 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE OBLIGATIONS | Desc |
| Amt | $51,358 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $51,358 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | PART X, LINE 2: THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6)OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF 509(A) OF THE CODE. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLIAMED OR EXPECTED TO BE CLAIMED IN A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL AND STATE JURISDICTIONS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2019. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|
| JONATHAN D SMITH | ||
| SON | EMPLOYMENT | false |
| DANIEL V SMITH | ||
| FATHER | EMPLOYMENT | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | (A) NAME OF PERSON: JONATHAN D. SMITH (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: SON OF DANIEL V. SMITH (C) AMOUNT OF TRANSACTION (D) (D) DESCRIPTION OF TRANSACTION: EMPLOYMENT (E) SHARING OF ORGANIZATION REVENUES? NO (A) NAME OF PERSON: DANIEL V. SMITH (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FATHER OF JONATHAN D. SMITH (C) AMOUNT OF TRANSACTION (D) (D) DESCRIPTION OF TRANSACTION: EMPLOYMENT (E) SHARING OF ORGANIZATION REVENUES? NO | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 2 | DANIEL SMITH JONATHAN SMITH FATHER AND SON RICK MARICELLI DONNA MARICELLI HUSBAND AND WIFE DERALD WEBER KAREN WEBER HUSBAND AND WIFE |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM 990 WILL BE PRESENTED TO THE PRESIDEND AND EXECUTIVE DIRECTOR BEFORE BEING FILED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |