AMERICAN FUND FOR EMMANUEL: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN FUND FOR EMMANUEL (EIN 30-0045973)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-11
- IRS object ID
- 202403169349302175
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-11T09:20:17-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521003788 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KATZ ABOSCH | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9690 DEERECO RD STE 500 | AddressLine1Txt |
| City | TIMONIUM | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21093 | 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 | 300045973 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN FUND FOR EMMANUEL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 4108282727 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9690 DEERECO RD 500 | AddressLine1Txt |
| City | TIMONIUM | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21093 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR ALISON SARAH BENDALL | PersonNm |
| Person Title | OFFICER | PersonTitleTxt |
| Phone | 4108282727 | PhoneNum |
| Signature | 2024-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TREY W GALLEY III | PreparerPersonNm |
| PTIN | P01740910 | PTIN |
| Phone | 4108286432 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR ALISON SARAH BENDALL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9690 DEERECO RD 500 | AddressLine1Txt |
| City | TIMONIUM | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21093 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,575,439 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | TO EDUCATE THE PUBLIC BY SOLICITING FINANCIAL SUPPORT FOR EMMANUEL COLLEGE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,471,576 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,575,385 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $59 | PYInvestmentIncomeAmt |
| CY Investment Income | $54 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,471,635 | PYTotalRevenueAmt |
| CY Total Revenue | $2,575,439 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,595,979 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,535,299 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $28,265 | PYOtherExpensesAmt |
| CY Other Expenses | $22,930 | CYOtherExpensesAmt |
| PY Total Expenses | $2,624,244 | PYTotalExpensesAmt |
| CY Total Expenses | $2,558,229 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,152,609 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $17,210 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $258,139 | TotalAssetsBOYAmt |
| Total Assets EOY | $275,349 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $258,139 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $275,349 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO EDUCATE THE PUBLIC BY SOLICITING FINANCIAL SUPPORT FOR EMMANUEL COLLEGE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,535,299 | ExpenseAmt |
| Grant | $2,535,299 | GrantAmt |
| Desc | DONATIONS TO EMMANUEL COLLEGE | Desc |
| Total Program Service Expenses | $2,535,299 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUESTONE SERVICES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4105432126 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9690 DEERECO RD STE 500 | AddressLine1Txt |
| City | TIMONIUM | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21093 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DOUGLAS CHALMERS | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR ALISON SARAH BENDALL | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CATHERINE WEBB | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT BRACKLEY | ||||||
| ASST. TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENNY CLAIRE | ||||||
| ASST.SECRT/TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| AVERILL BABSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR STEPHEN THOMPSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PETER GREEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHELBY MICH | ||||||
| ASST. SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,575,385 | AllOtherContributionsAmt |
| Noncash Contributions | $1,800,652 | NoncashContributionsAmt |
| Total Contributions | $2,575,385 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54 | TotalRevenueColumnAmt |
| Exclusion | $54 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,575,439 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $54 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,535,299 | TotalAmt |
| Program Services | $2,535,299 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,590 | TotalAmt |
| Management And General | $17,590 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| MERCHANT SERVICE AND BA | $3,256 | $3,256 |
| PENALTIES AND INTEREST | $2,084 | $2,084 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,558,229 | TotalAmt |
| Program Services | $2,535,299 | ProgramServicesAmt |
| Management And General | $22,930 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,060 | BOYAmt |
| EOY | $220,215 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,079 | BOYAmt |
| EOY | $55,134 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258,139 | BOYAmt |
| EOY | $275,349 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258,139 | BOYAmt |
| EOY | $275,349 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258,139 | BOYAmt |
| EOY | $275,349 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258,139 | BOYAmt |
| EOY | $275,349 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $17,210 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,123,830 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,165,432 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,373,818 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,471,576 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,575,385 | CurrentTaxYearAmt |
| Total | $9,710,041 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,123,830 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,165,432 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,373,818 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,471,576 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,575,385 | CurrentTaxYearAmt |
| Total | $9,710,041 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $6,944,233 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,765,808 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $201 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $95 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $59 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $54 | CurrentTaxYearAmt |
| Total | $409 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $9,710,450 | TotalSupportAmt |
| Public Support CY170 | 0.28480 | PublicSupportCY170Pct |
| Public Support PY170 | 0.29630 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | AMERICAN FUND FOR EMMANUEL ("EMMANUEL") MEETS THE 10%-FACTS-AND-CIRCUMSTANCES TEST FOR THE TAX YEAR ENDED DECEMBER 31, 2023 AND THUS, CONTINUES TO QUALIFY AS A PUBLICLY SUPPORTED ORGANIZATION. EMMANUEL IS A 501(C)(3) PUBLICLY-SUPPORTED CHARITY, INCORPORATED IN 2001 IN DELAWARE. ITS MISSION IS TO EDUCATE THE PUBLIC BY SOLICITING FINANCIAL SUPPORT FOR EMMANUEL COLLEGE. IT ACCOMPLISHES THIS MISSION THROUGH ITS GRANTS TO EMMANUEL COLLEGE. THE ORGANIZATION SOLICITS FUNDS ON A CONTINUOUS BASIS FROM THE GENERAL PUBLIC AND CORPORATE SPONSORS, AND ITS PRIMARY SOURCES OF SUPPORT ARE THESE DONATIONS.PUBLIC SUPPORT LEVELS - EMMANUEL'S PUBLIC SUPPORT PERCENTAGE WAS 100.00% IN 2019, 29.6% IN 2020, 36.99% IN 2021, 29.63% IN 2022, AND 28.48% IN 2023. AS REQUIRED BY FORM 990, SCHEDULE A, PART II, SECTION C (COMPUTATION OF PUBLIC SUPPORT PERCENTAGE), LINE 17A (10%-FACTS-AND-CIRCUMSTANCES-TEST), EMMANUEL IS SUBMITTING THIS STATEMENT IN SUPPORT OF CONTINUING TO RECOGNIZE THE CHARITY'S PUBLICLY-SUPPORTED STATUS REGULATORY STANDARD. THE STANDARD FOR A PUBLICLY-SUPPORTED FACTS AND CIRCUMSTANCES DECISION IS SET OUT IN (26 CFR) TREAS REG 1.170A-9 (F)(3). BROADLY SPEAKING, THERE ARE TWO MANDATORY ELEMENTS AND FOUR DISCRETIONARY "FACTORS" TAKEN INTO CONSIDERATION. THIS STATEMENT FOLLOWS THAT ORDER APPLICATION OF THE STANDARD TO EMMANUEL.MANDATORY STANDARD #1 - "TEN-PERCENT SUPPORT LIMITATION" - EMMANUEL'S PUBLIC SUPPORT PERCENTAGE OF 28.48% IN 2023 EXCEEDS THE 10% MINIMUM REQUIRED BY THE REGULATIONS. MANDATORY STANDARD #2 - "ATTRACTION OF PUBLIC SUPPORT" - EMMANUEL HAS AN ON-GOING PROGRAM OF SOLICITATION OF PUBLIC SUPPORT FROM A BROAD SPECTRUM OF FOUNDATION AND CORPORATE GIVING PROGRAMS. THE SOLICITATION OF PUBLIC SUPPORT IS A TOP PRIORITY OF THE VOLUNTEER BOARD OF DIRECTORS IN A CONTINUOUS AND ON-GOING FASHION. ADDITIONAL STANDARD (A) - "PERCENTAGE OF FINANCIAL SUPPORT" - EMMANUEL'S PUBLIC SUPPORT PERCENTAGE, AT 100.00% IN 2019, 29.6% IN 2020, 36.99% IN 2021, 29.63% IN 2022, AND 28.48% IN 2023, HAVE BEEN ABOVE THE 10% MINIMUM THRESHOLD, SUGGESTING A STRONG BASIS FOR THE ORGANIZATION BEING "PUBLICLY SUPPORTED". ADDITIONAL STANDARD (B) - "SOURCES OF SUPPORT" - EMMANUEL'S SOURCES OF SUPPORT, HIGHLY CONCENTRATED IN THE RESEARCH INDUSTRY, ARE APPROPRIATE TO THE SPECIALIST NATURE OF THE ORGANIZATION'S MISSION.ADDITIONAL STANDARD (C) - "REPRESENTATIVE GOVERNING BODY" - EMMANUEL'S GOVERNING BODY HAS THE SPECIALIST KNOWLEDGE APPROPRIATE TO GUIDING AND IMPLEMENTING THE MISSION. ADDITIONAL STANDARD (D) - "AVAILABILITY OF PUBLIC SERVICES" - EMMANUEL SUPPORTS STUDENT EDUCATION BY AWARDING GRANTS IN RELATED FIELDS OF STUDY, THROUGH EMMANUEL COLLEGE. CONCLUSION: FOR ALL OF THE REASONS STATED ABOVE, IN COMPLIANCE WITH (26 CFR) TREAS REG 1.170A-9(F)(3), THE ORGANIZATION ASKS THE INTERNAL REVENUE SERVICE TO CONTINUE TO RECOGNIZE ITS PUBLICLY-SUPPORTED CHARITY STATUS. | FactsAndCircumstancesTestTxt |
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 F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $0 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $0 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE | RegionTxt |
| Purpose Of Grant | EDUCATION/RESEARCH | PurposeOfGrantTxt |
| Cash Grant | $2,535,299 | CashGrantAmt |
| Manner Of Cash Disbursement | WIRE | MannerOfCashDisbursementTxt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,800,652 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET QUOTE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS DISTRIBUTED VIA EMAIL TO EACH BOARD MEMBER AND ALSO PROVIDED IN THE ANNUAL MEETING PACKET PRIOR TO THE MEETING FOR THE PREVIOUS YEAR RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | COMPLIANCE POLICIES ARE REVIEWED AND SIGNED OFF ON ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATIONS GOVERNING AND OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. |