SISTERS OF MARY BOYSTOWNS AND GIRLSTOWNS INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SISTERS OF MARY BOYSTOWNS AND GIRLSTOWNS INC (EIN 52-1440944)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-10
IRS object ID
202432849349301628
Schema version
2023v5.1
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)
Return2024-10-10T02:57:45-00:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821650312PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Alta CPA GroupBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line159 Franklin St 2nd FloorAddressLine1Txt
CityAnnapolisCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21401ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521440944EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SISTER OF MARY BOYSTOWN AND GIRLSTOWN INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSISTBusinessNameControlTxt
Phone8006626316PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14200 PARLIAMENT PLACEAddressLine1Txt
CityLANHAMCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20706ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAUL GESTERLINGPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8006626316PhoneNum
Signature2024-10-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey GriffithPreparerPersonNm
PTINP01081433PTIN
Phone4103495101PhoneNum
Preparation2024-10-10PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Name ChangeYes (X)NameChangeInd
Principal OfficerPAUL GESTERLINGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14200 PARLIAMENT PLACEAddressLine1Txt
CityLANHAMCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20706ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,004,026GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresshttps://www.worldvillages.org/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1961FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionTO PRACTICE CHARITY TO THE POOR BY HELPING CHILDREN BREAK FREE FROM A LIFE A POVERTYActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$11,218,338PYContributionsGrantsAmt
CY Contributions Grants$8,962,550CYContributionsGrantsAmt
PY Program Service Revenue$49,460PYProgramServiceRevenueAmt
CY Program Service Revenue$48,636CYProgramServiceRevenueAmt
PY Investment Income$534,507PYInvestmentIncomeAmt
CY Investment Income$538,693CYInvestmentIncomeAmt
PY Other Revenue$45,214PYOtherRevenueAmt
CY Other Revenue$454,147CYOtherRevenueAmt
PY Total Revenue$11,847,519PYTotalRevenueAmt
CY Total Revenue$10,004,026CYTotalRevenueAmt
PY Grants And Similar Paid$8,719,234PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$6,491,931CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,107,827PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,380,459CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$481,940CYTotalFundraisingExpenseAmt
PY Other Expenses$1,051,010PYOtherExpensesAmt
CY Other Expenses$1,200,539CYOtherExpensesAmt
PY Total Expenses$10,878,071PYTotalExpensesAmt
CY Total Expenses$9,072,929CYTotalExpensesAmt
PY Revenues Less Expenses$969,448PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$931,097CYRevenuesLessExpensesAmt
Total Assets BOY$22,035,746TotalAssetsBOYAmt
Total Assets EOY$24,047,231TotalAssetsEOYAmt
Total Liabilities BOY$1,665,696TotalLiabilitiesBOYAmt
Total Liabilities EOY$854,558TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$20,370,050NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$23,192,673NetAssetsOrFundBalancesEOYAmt
MissionTO PRACTICE CHARITY TO THE POOR BY HELPING CHILDREN BREAK FREE FROM A LIFE A POVERTYMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$6,491,931ExpenseAmt
Grant$6,491,931GrantAmt
DescGRANTS FUNDS TO THE SISTERS OF MARY AND THEIR CHARITABLE PROGRAMS THAT PROVIDED MEDICAL, FOOD, CLOTHING, SHELTER AND EDUCATION TO OVER 21,000 CHILDREN EXPERIENCING EXTREME POVERTY THROUGHOUT THE GLOBAL SOUTH.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,346,825ExpenseAmt
DescTO PROMOTE AND EDUCATE OUR DONORS, POTENTIAL DONORS, AND THE GENERAL PUBLIC OF THE SOCIOECONOMIC PLIGHT OF THE POOR AND MOST VULNERABLE IN THE PHILIPPINES, MEXICO, GUATEMALA, BRAZIL, HONDURAS, AND TANZANIA. WORK TO INSPIRE CHARITY TO THE POOR THROUGH BUILDING INTEREST, INVOLVEMENT, AND INVESTMENT.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$7,838,756TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee13EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonIVY MARROQUINPersonNm
Phone4438370966PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14200 PARLIAMENT PLACEAddressLine1Txt
CityLANHAMCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20706ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
PAUL GESTERLING
EXECUTIVE DIRECTOR 01/2023-05/2023040.00Yes (X)$142,495$0$10,506
DAVID COOK
EXECUTIVE DIRECTOR 05/2023 TO PRESENT040.00Yes (X)$94,560$0$5,634
SR ELENA BELARMINO
CHAIR001.00Yes (X)$0$0$0Yes (X)
SR MARIA CHO
CHAIR EMERITUS001.00Yes (X)$0$0$0Yes (X)
SR MARGIE CHEONG
SECRETARY001.00Yes (X)$0$0$0Yes (X)
SR MARGARITA CAMPOS
TREASURER001.00Yes (X)$0$0$0Yes (X)
TOM SULLIVAN
DIRECTOR001.00$0$0$0Yes (X)
STEVE PEROUTKA
DIRECTOR001.00$0$0$0Yes (X)
JOHN CLEGG
DIRECTOR001.00$0$0$0Yes (X)
MARNEY COSTELLO
DIRECTOR001.00$0$0$0Yes (X)
KATHY KEENER
DIRECTOR001.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$237,055TotalReportableCompFromOrgAmt
Total Other Compensation$16,140TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$8,962,550AllOtherContributionsAmt
Total Contributions$8,962,550TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMAILING LIST RENTALSDesc
Business541860BusinessCd
Total Revenue Column$48,636TotalRevenueColumnAmt
Related Or Exempt Func Income$48,636RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$48,636TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$538,693TotalRevenueColumnAmt
Exclusion$538,693ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$454,147TotalRevenueColumnAmt
Related Or Exempt Func Income$454,147RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$454,147OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,004,026TotalRevenueColumnAmt
Related Or Exempt Func Income$502,783RelatedOrExemptFuncIncomeAmt
Exclusion$538,693ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$6,491,931TotalAmt
Program Services$6,491,931ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$253,195TotalAmt
Program Services$169,641ProgramServicesAmt
Management And General$50,639ManagementAndGeneralAmt
Fundraising$32,915FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$796,322TotalAmt
Program Services$533,536ProgramServicesAmt
Management And General$159,264ManagementAndGeneralAmt
Fundraising$103,522FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$45,351TotalAmt
Program Services$30,385ProgramServicesAmt
Management And General$9,070ManagementAndGeneralAmt
Fundraising$5,896FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$203,462TotalAmt
Program Services$136,320ProgramServicesAmt
Management And General$40,692ManagementAndGeneralAmt
Fundraising$26,450FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$82,129TotalAmt
Program Services$55,026ProgramServicesAmt
Management And General$16,426ManagementAndGeneralAmt
Fundraising$10,677FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$134,772TotalAmt
Program Services$74,125ProgramServicesAmt
Management And General$26,954ManagementAndGeneralAmt
Fundraising$33,693FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$251,264TotalAmt
Program Services$16,349ProgramServicesAmt
Management And General$224,839ManagementAndGeneralAmt
Fundraising$10,076FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$55,370TotalAmt
Program Services$16,611ProgramServicesAmt
Management And General$16,612ManagementAndGeneralAmt
Fundraising$22,147FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$66,983TotalAmt
Program Services$21,574ProgramServicesAmt
Management And General$38,568ManagementAndGeneralAmt
Fundraising$6,841FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$173,342TotalAmt
Program Services$15,736ProgramServicesAmt
Management And General$102,455ManagementAndGeneralAmt
Fundraising$55,151FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,365TotalAmt
Program Services$1,406ProgramServicesAmt
Management And General$2,514ManagementAndGeneralAmt
Fundraising$445FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,846TotalAmt
Program Services$2,527ProgramServicesAmt
Management And General$4,518ManagementAndGeneralAmt
Fundraising$801FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PRINTING, ENVELOPES PREMIUMS$294,796$169,105$21,102$104,589
POSTAGE$166,422$89,868$12,447$64,107
EVENTS AND PROGRAM INFORMATION$45,379$14,616$26,133$4,630

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,072,929TotalAmt
Program Services$7,838,756ProgramServicesAmt
Management And General$752,233ManagementAndGeneralAmt
Fundraising$481,940FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,610,174BOYAmt
EOY$2,130,570EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$801,821BOYAmt
EOY$426,583EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$142,667BOYAmt
EOY$128,679EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$105,941LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$104,786LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,520BOYAmt
EOY$1,155EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$17,451,998BOYAmt
EOY$21,356,084EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$23,566BOYAmt
EOY$4,160EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$22,035,746BOYAmt
EOY$24,047,231EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,240,184BOYAmt
EOY$853,305EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$425,512BOYAmt
EOY$1,253EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,665,696BOYAmt
EOY$854,558EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,828,751BOYAmt
EOY$6,878,813EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$15,541,299BOYAmt
EOY$16,313,860EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$20,370,050BOYAmt
EOY$23,192,673EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,035,746BOYAmt
EOY$24,047,231EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$931,097ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,891,526NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,038,845CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,602,547CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,356,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,218,338CurrentTaxYearMinus1YearAmt
Current Tax Year$8,962,550CurrentTaxYearAmt
Total$34,178,280TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,038,845CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,602,547CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,356,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,218,338CurrentTaxYearMinus1YearAmt
Current Tax Year$8,962,550CurrentTaxYearAmt
Total$34,178,280TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$34,178,280PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$444,891CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$443,803CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$452,962CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$534,507CurrentTaxYearMinus1YearAmt
Current Tax Year$538,693CurrentTaxYearAmt
Total$2,414,856TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$273,371CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$367,972CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$246,953CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$94,774CurrentTaxYearMinus1YearAmt
Current Tax Year$512,783CurrentTaxYearAmt
Total$1,495,853TotalAmt
FieldValueIRS element (for citing)
Total Support$38,088,989TotalSupportAmt
Public Support CY1700.89730PublicSupportCY170Pct
Public Support PY1700.91630PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$13,065,838BeginningYearBalanceAmt
Contributions$1,799,426ContributionsAmt
Investment Earnings Or Losses$1,468,596InvestmentEarningsOrLossesAmt
End Year Balance$16,333,860EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$15,930,591BeginningYearBalanceAmt
Investment Earnings Or Losses-$2,864,753InvestmentEarningsOrLossesAmt
End Year Balance$13,065,838EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,489,624BeginningYearBalanceAmt
Contributions$13,125,373ContributionsAmt
Investment Earnings Or Losses$315,694InvestmentEarningsOrLossesAmt
End Year Balance$15,930,691EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,241,585BeginningYearBalanceAmt
Investment Earnings Or Losses$248,039InvestmentEarningsOrLossesAmt
End Year Balance$2,489,624EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,843,919BeginningYearBalanceAmt
Investment Earnings Or Losses$397,666InvestmentEarningsOrLossesAmt
End Year Balance$2,241,585EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$85,066OtherCostOrOtherBasisAmt
Depreciation$83,911DepreciationAmt
Book Value$1,155BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,155TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Federal income taxes
RETIREE OBLIGATIONS$1,253
FieldValueIRS element (for citing)
Total Liability$1,253TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$11,895,552TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,891,526NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,891,526RevenueNotReportedAmt
Revenue Subtotal$10,004,026RevenueSubtotalAmt
Total Revenue Per Form990$10,004,026TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$9,072,929TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$9,072,929ExpensesSubtotalAmt
Total Expenses Per Form990$9,072,929TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
V 4THE EARNINGS ON THE ENDOWMENT FUNDS ARE USED TO FUND THE SISTER OF MARY IN KOREA, THE PHILIPPINES, MEXICO, GUATEMALA, BRAZIL AND HONDURAS.
X 2SISTERS OF MARY BOYSTOWNS AND GIRLSTOWNS, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME UBIT. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2023 . THE ORGANIZATIONS POLICY WOULD BE TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, ON TAX POSITIONS RELATED TO ITS UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST AND PENALTIES WERE ASSESSED OR RECORDED DURING THE CALENDAR YEAR ENDED DECEMBER 31, 2023 .

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionEast Asia and the PacificRegionTxt
Type Of Activities ConductedGRANTS TO RECIPIENTS IN THE REGIONTypeOfActivitiesConductedTxt
Region Total Expenditures$6,491,931RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Spent$6,491,931SubtotalSpentAmt
Total Spent$6,491,931TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionEast Asia and the PacificRegionTxt
Purpose Of GrantGENERAL SUPPORTPurposeOfGrantTxt
Cash Grant$6,491,931CashGrantAmt
Manner Of Cash DisbursementWIREMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Total Other Org1TotalOtherOrgCnt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I Line 2FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION PROVIDES GRANTS TO THE SISTERS OF MARY AND ARE REGULARLY PROVIDED WITH ACTIVITIES CONDUCTED. BOARD MEMBERS ALSO MAKE VISITS TO LOCATIONS AROUND THE WORLD WHERE THE FUNDS ARE EXPENSED.REPORTS ON THEExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonPAUL GESTERLINGPersonNm
TitleEXECUTIVE DIRECTOR 01/2023-05/2023TitleTxt
Base Compensation Filing Org$142,495BaseCompensationFilingOrgAmt
Nontaxable Benefits Filing Org$10,506NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org$153,001TotalCompensationFilingOrgAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part I, Line 1ORGANIZATION MISSION CONTINUED THESE PROGRAMS PROVIDE FOOD, SHELTER, MEDICAL CARE, A FULLY ACCREDITED EDUCATION AND VOCATIONAL TRAINING TO OVER 21,000 CHILDREN COMING FROM THE POOREST OF THE POOR IN SOUTH KOREA, PHILIPPINES, MEXICO, GUATEMALA, HONDURAS, BRAZIL AND TANZANIA.
Form 990, Part VI, Section B, Line 11BTHE EXECUTIVE DIRECTOR AND CONTROLLER REVIEW THE ENTIRE FORM 990 PRIOR TO FILING OF RETURN.
Form 990, Part VI, Section B, Line 12CTHE CHARITY REVIEWS ALL CONFLICT OF INTEREST DECLARATIONS THAT ARE PROVIDED ANNUALLY BY EACH INDIVIDUAL. THE CHARITY CONFIRMS PERIODICALLY DURING THE YEAR THAT NO CHANGES HAVE TAKEN PLACE. ANY DECLARED. CONFLICTS OF INTEREST ARE INVESTIGATED IMMEDIATELY AND RESOLVED.
Form 990, Part VI, Section B, Line 15BTHE CHARITY USES COMPARABILITY DATA FROM WELLRESPECTED SALARY AND BENEFIT SURVEYS TO BE USED FOR THE ADOPTION AND APPROVAL OF SALARY AND COMPENSATION OF ITS EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES. NO MEMBER OF THE BOARD OF DIRECTORS RECEIVES ANY COMPENSATION FOR THEIR SERVICES AS BOARD MEMBERS.
Form 990, Part VI, Section C, Line 19CTHE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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