COMPASSION UNITED INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- COMPASSION UNITED INC (EIN 26-2240778)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-31
- IRS object ID
- 202413059349301891
- 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 | 2024-10-31T12:54:42-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5810 TENNYSON PARKWAY SUITE 450 | AddressLine1Txt |
| City | PLANO | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 750244112 | 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 | 262240778 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMPASSION UNITED | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMP | BusinessNameControlTxt |
| Phone | 9367888499 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2582 | AddressLine1Txt |
| City | CONROE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77305 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROGER LUKE REDUS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9367888499 | PhoneNum |
| Signature | 2024-10-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANDREW GRAY | PreparerPersonNm |
| PTIN | P01517705 | PTIN |
| Phone | 2147775200 | PhoneNum |
| Preparation | 2024-10-30 | PreparationDt |
| 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 | ROGER LUKE REDUS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2582 | AddressLine1Txt |
| City | CONROE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77305 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,494,241 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COMPASSIONUNITED.US | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | OUTREACH AND SUPPORT PROGRAMS THAT SHARE A UNITED VISION TO EMPOWER THE UNDERPRIVILEGED. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 441 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,185,088 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,446,797 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $18,620 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,425 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$34,894 | PYOtherRevenueAmt |
| CY Other Revenue | -$21,340 | CYOtherRevenueAmt |
| PY Total Revenue | $2,168,814 | PYTotalRevenueAmt |
| CY Total Revenue | $2,440,882 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $318,800 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $378,751 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $180,425 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,694,604 | PYOtherExpensesAmt |
| CY Other Expenses | $1,915,479 | CYOtherExpensesAmt |
| PY Total Expenses | $2,013,404 | PYTotalExpensesAmt |
| CY Total Expenses | $2,294,230 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $155,410 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $146,652 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,125,203 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,189,654 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,572 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $22,171 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,118,631 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,167,483 | NetAssetsOrFundBalancesEOYAmt |
| Mission | COMPASSION UNITED IS A COLLECTION OF UNIQUE OUTREACH AND SUPPORT PROGRAMS THAT SHARE A UNITED VISION TO HOLISTICALLY EMPOWER AND EQUIP THE HOMELESS, POOR AND ADDICTED TO DISCOVER A NEW LIFE THAT WILL RESTORE THEIR HOPE AND TRANSFORM THEIR FUTURE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,449,992 | ExpenseAmt |
| Desc | TERRY'S TABLE FOOD PANTRY PROVIDES FOOD DISTRIBUTION TO PEOPLE IN NEED. IT IS A PLACE OF CONNECTION, HOPE AND OUTREACH TO MONTGOMERY COUNTY CITIZENS. THE FOOD BANK PROVIDED OVER 705,863 POUNDS OF FOOD TO TERRY'S TABLE FOOD PANTRY. BY HELPING MEET PEOPLE'S PHYSICAL NEEDS, COMPASSION UNITED NURTURES THEIR EMOTIONAL AND SPIRITUAL NEEDS. TERRY'S TABLE FOOD PANTRY IS LOCATED IN CUT AND SHOOT, TEXAS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $489,779 | ExpenseAmt |
| Revenue | $15,425 | RevenueAmt |
| Desc | PROGRAMS FOR THE HOMELESS--A THREE PHASE PROGRAMMATIC COLLABORATION THAT CONSISTS OF THREE COMPONENTS: OUTREACH, RELIEF AND EMPOWERMENT. COMPASSION UNITED HOSTS EVENTS SIX DAYS PER WEEK WHERE VOLUNTEERS AND PROGRAM LEADERS INTERACT WITH THE HOMELESS IN MONTGOMERY COUNTY, TEXAS. AT THESE EVENTS, FOOD AND CLOTHING ARE PROVIDED TO OFFER RELIEF. FOR THOSE WHO ARE READY TO MAKE A CHANGE IN THEIR LIVES, COMPASSION UNITED OFFERS OPPORTUNITIES FOR EMPOWERMENT THOUGH TRANSITIONAL LIVING PROGRAMS. IN THESE PROGRAMS, SHELTER, TRANSPORTATION, EDUCATION, AND MENTORSHIP ARE PROVIDED TO THE MEN AND WOMEN. PROGRAMS TO THE HOMELESS SERVE APPROXIMATELY 72 PEOPLE A DAY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $28,960 | ExpenseAmt |
| Desc | PROGRAMS FOR CHILDREN--DESTINY KIDS AND CITY OF LIGHT YOUTH ARE PROGRAMS THAT ARE FOCUSED ON HELPING CHILDREN AND YOUTH BUILD AND ENGAGE IN ENCOURAGING, POSITIVE AND LIFE-CHANGING RELATIONSHIPS. VOLUNTEERS HELP MENTOR THE CHILDREN AND YOUTH TO HELP THEM SEE THEIR FULL POTENTIAL. THE PROGRAMS ARE TWO DAYS A WEEK IN CONROE TEXAS. COMPASSION UNITED SERVES APPROXIMATELY 67 CHILDREN AND YOUTH A WEEK. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,968,731 | 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 | Yes (1) | 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 | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | 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 | Yes (1) | 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 | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARRIE HESTILOW | PersonNm |
| Phone | 9367868499 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2582 | AddressLine1Txt |
| City | CONROE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77305 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ROGER L REDUS | ||||||
| PRESIDENT | 60.00 | Yes (X) | Yes (X) | $68,182 | $0 | $0 |
| JEFFREY D HARRIS | ||||||
| TREASURER | 12.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEFFREY SWIFT | ||||||
| DIRECTOR | 12.00 | Yes (X) | $0 | $0 | $0 | |
| JIM FREDERICKS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN STACY | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| TOM HAUSER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GUY MORGAN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SAVANNAH CORDELL | ||||||
| SECRETARY | 20.00 | Yes (X) | $32,869 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $101,051 | 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 |
| Fundraising | $99,687 | FundraisingAmt |
| Government Grants | $69,540 | GovernmentGrantsAmt |
| All Other Contributions | $2,277,570 | AllOtherContributionsAmt |
| Noncash Contributions | $1,423,419 | NoncashContributionsAmt |
| Total Contributions | $2,446,797 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | HOUSING | Desc |
| Business | 531310 | BusinessCd |
| Total Revenue Column | $15,425 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,425 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,425 | TotalProgramServiceRevenueAmt |
| Fundraising Gross Income | $32,019 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $99,687 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $53,359 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,340 | TotalRevenueColumnAmt |
| Exclusion | -$21,340 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,440,882 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,425 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$21,340 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,051 | TotalAmt |
| Program Services | $61,966 | ProgramServicesAmt |
| Management And General | $13,882 | ManagementAndGeneralAmt |
| Fundraising | $25,203 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,794 | TotalAmt |
| Program Services | $154,404 | ProgramServicesAmt |
| Management And General | $34,591 | ManagementAndGeneralAmt |
| Fundraising | $62,799 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,906 | TotalAmt |
| Program Services | $15,807 | ProgramServicesAmt |
| Management And General | $2,806 | ManagementAndGeneralAmt |
| Fundraising | $7,293 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,613 | TotalAmt |
| Management And General | $19,613 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,503 | TotalAmt |
| Management And General | $31,170 | ManagementAndGeneralAmt |
| Fundraising | $36,333 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,341 | TotalAmt |
| Program Services | $539 | ProgramServicesAmt |
| Management And General | $1,122 | ManagementAndGeneralAmt |
| Fundraising | $4,680 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,484 | TotalAmt |
| Program Services | $1,714 | ProgramServicesAmt |
| Management And General | $3,093 | ManagementAndGeneralAmt |
| Fundraising | $6,677 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,080 | TotalAmt |
| Program Services | $13,620 | ProgramServicesAmt |
| Management And General | $260 | ManagementAndGeneralAmt |
| Fundraising | $200 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,224 | TotalAmt |
| Program Services | $115,564 | ProgramServicesAmt |
| Management And General | $5,396 | ManagementAndGeneralAmt |
| Fundraising | $6,264 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,793 | TotalAmt |
| Program Services | $12,067 | ProgramServicesAmt |
| Management And General | $1,195 | ManagementAndGeneralAmt |
| Fundraising | $531 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,821 | TotalAmt |
| Program Services | $13,634 | ProgramServicesAmt |
| Management And General | $2,602 | ManagementAndGeneralAmt |
| Fundraising | $1,585 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,203 | TotalAmt |
| Program Services | $40,419 | ProgramServicesAmt |
| Management And General | $3,104 | ManagementAndGeneralAmt |
| Fundraising | $7,680 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,569 | TotalAmt |
| Program Services | $22,916 | ProgramServicesAmt |
| Management And General | $5,416 | ManagementAndGeneralAmt |
| Fundraising | $4,237 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD AND NUTRITION | $1,491,598 | $1,485,096 | $5,932 | $570 |
| DUES AND SUBSCRIPTIONS | $16,410 | $2,085 | $10,986 | $3,339 |
| PROGRAM SUPPORT SERVICE | $15,304 | $12,951 | $250 | $2,103 |
| MISSIONS AND SUPPORT | $9,847 | $8,141 | $1,706 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,689 | TotalAmt |
| Program Services | $7,808 | ProgramServicesAmt |
| Management And General | $1,950 | ManagementAndGeneralAmt |
| Fundraising | $10,931 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,294,230 | TotalAmt |
| Program Services | $1,968,731 | ProgramServicesAmt |
| Management And General | $145,074 | ManagementAndGeneralAmt |
| Fundraising | $180,425 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $307,074 | BOYAmt |
| EOY | $273,728 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,552 | BOYAmt |
| EOY | $307,281 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,955 | BOYAmt |
| EOY | $1,889 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,771,939 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $165,183 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,583,622 | BOYAmt |
| EOY | $1,606,756 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,125,203 | BOYAmt |
| EOY | $2,189,654 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,572 | BOYAmt |
| EOY | $22,171 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,572 | BOYAmt |
| EOY | $22,171 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,704,398 | BOYAmt |
| EOY | $1,804,914 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $414,233 | BOYAmt |
| EOY | $362,569 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,118,631 | BOYAmt |
| EOY | $2,167,483 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,125,203 | BOYAmt |
| EOY | $2,189,654 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $146,652 | ReconcilationRevenueExpnssAmt |
| Donated Services And Use Fclts | $120,000 | DonatedServicesAndUseFcltsAmt |
| Prior Period Adjustments | -$217,800 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| 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 | $871,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,876,159 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,633,696 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,185,088 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,446,797 | CurrentTaxYearAmt |
| Total | $10,013,240 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $871,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,876,159 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,633,696 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,185,088 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,446,797 | CurrentTaxYearAmt |
| Total | $10,013,240 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $521,736 | SubstantialContributorsTotAmt |
| Public Support Total170 | $9,491,504 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $595 | CurrentTaxYearMinus4YearsAmt |
| Total | $595 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $10,013,835 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $95,970 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.94780 | PublicSupportCY170Pct |
| Public Support PY170 | 0.92180 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $75,845 | OtherCostOrOtherBasisAmt |
| Book Value | $75,845 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,556,878 | OtherCostOrOtherBasisAmt |
| Depreciation | $81,600 | DepreciationAmt |
| Book Value | $1,475,278 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $139,216 | OtherCostOrOtherBasisAmt |
| Depreciation | $83,583 | DepreciationAmt |
| Book Value | $55,633 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,606,756 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,676,120 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $181,879 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $181,879 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,494,241 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$53,359 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$53,359 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,440,882 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,409,468 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $61,879 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $53,359 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $115,238 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,294,230 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,294,230 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. UNCERTAIN TAX POSITIONS ARE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THAT POSITION IS MORE-LIKELY-THAN-NOT OF BEING SUSTAINED UPON EXAMPINATION BY TAXING AUTHORITIES, BASED ON TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION HAS CONCULDED THAT THERE ARE NOT UNCERTAIN TAX POSITIONS, OR ANY INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITION REQURING RECOGNITION IN THE FINANCIAL STATEMENTS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES -53,359. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 53,359. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA-DINNER | Event1Nm |
| Gross Receipts Event1 | $131,706 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $99,687 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $32,019 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $12,629 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $20,973 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $2,500 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $17,257 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $131,706 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $99,687 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $32,019 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $12,629 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $20,973 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $2,500 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $17,257 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $53,359 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$21,340 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARLA REDUS | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SPOUSE OF LUKE REDUS, BOARD PRESIDENT | RelationshipDescriptionTxt |
| Transaction | $37,899 | TransactionAmt |
| Transaction | COMPENSATION EARNED AS EMPLOYEE OF ORGANIZATION | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2586 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,423,419 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SEE STATEMENT | 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 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, COLUMN (B): | NUMBER OF CONTRIBUTIONS |
| SCHEDULE M, PART I, COLUMN (D): | THERE ARE TWO PRIMARY SOURCES FOR FOOD DONATIONS; BULK GROCERY FOOD AND MEALS. THE FOOD IS VALUED AT APPROXIMATE AVERAGE WHOLESALE VALUE OF ONE POUND OF DONATED PRODUCT BASED ON THE MOST RECENT FEEDING AMERICA PRODUCT VALUATION SURVEY. THE PRICE PER POUND RANGED FROM $1.92 TO $1.93. COMPASSION UNITED RECEIVED 705,863 POUNDS OF DONATED FOOD. THE FAIR VALUE DONATED TO THE FOOD PANTRY WAS $1,367,949. THE DEPARTMENT OF AGRICULTURE PROVIDES ANNUAL TABLES SHOWING THE REIMBURSEMENT RATE FOR MEALS SERVED IN ADULT DAY CARE CENTERS (AS WELL AS OTHER PROGRAMS). THE RATES AS PUBLISHED IN THE FEDERAL REGISTER RANGED FROM $2.21 TO $2.28 PER MEAL. COMPASSION UNITED RECEIVED 24,810 MEALS FOR CHOP AND BREAKFAST AT THE PARK DURING 2023. THE FAIR VALUE OF THE MEALS DONATED TO CHOP AND BREAKFAST AT THE PARK WAS $55,470. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| NOTES TO 2023 FORM 990: | ON JULY 15, 2019, THE CITY OF CONROE, TEXAS CONTRIBUTED 5 ACRES OF UNDEVELOPED LAND TO CU. LOCATED AT 350 FOSTER DRIVE, THE SITE IS APPROXIMATELY TWO MILES SOUTH OF DOWNTOWN CONROE. THE ORGANIZATION AGREED TO UTILIZE THE PROPERTY TO PROVIDE LOW-INCOME HOUSING, HOUSING FOR THE HOMELESS, AND PROVIDE RELATED SERVICES NO LATER THAN JULY 15, 2024. THE SITE IS CALLED MIRACLE CITY. THE CITY OF CONROE HAS THE RIGHT TO REGAIN THE TITLE TO THE PROPERTY IF CU DOES NOT MEET THESE TIME LIMITS OR DOES NOT CONTINUE TO OPERATE AS A NON-PROFIT SERVING THE HOMELESS. THIS REVERSIONARY INTEREST EXPIRES ON DECEMBER 31, 2039. IN THE EVENT THE CITY BELIEVES THE ORGANIZATION IS NOT IN COMPLIANCE WITH THE REQUIREMENTS OF THE CONVEYANCE, THERE ARE NOTICE AND RIGHT TO CURE PROVISIONS IN THE DEED. CU ESTIMATED THAT THE VALUE OF THE LAND DONATION WAS $217,800. DUE TO CONDITIONS ON THIS LAND, IT IS NOT RECOGNIZED ON THESE FINANCIAL STATEMENTS (SEE NOTE 8). CU PLANS FOR THE SITE TO INCLUDE AN INNOVATIVE, TRANSFORMATIONAL COMMUNITY CONSISTING OF TRANSITIONAL HOUSING, SUPPORT SERVICES, AND EMPOWERMENT OPPORTUNITIES. THE FIRST BUILDING IN MIRACLE CITY, THE EMPOWERMENT BUILDING, WAS COMPLETED IN APRIL 2022. IT IS A STEEL FRAME, 5,500 SQUARE FOOT BUILDING THAT HOUSES THE CHOP AND FRESH START EMPOWERMENT CENTER AS WELL AS ADMINISTRATIVE OFFICES. ITS TOTAL COST OF APPROXIMATELY $1,130,000 INCLUDES CONSTRUCTION COSTS PLUS PERMITS, UTILITY CONNECTIONS, ARCHITECTURAL FEES, ENGINEERING, LIABILITY INSURANCE, BANK FEES AND SITE WORK. AS OF DECEMBER 31, 2023 AND 2022, RESTRICTED CASH TOTALING $207,299 AND $121,024, RESPECTIVELY, WAS AVAILABLE FOR FUNDRAISING, DESIGN, DEVELOPMENT, AND CONSTRUCTION OF MIRACLE CITY. |
| FORM 990, PART VI, SECTION A, LINE 1A: | THE CORPORATION SHALL HAVE SUCH COMMITTEES AS MAY FROM TIME TO TIME BE DESIGNATED BY RESOLUTION OF THE BOARD OF DIRECTORS. THESE COMMITTEES MAY CONSIST OF PERSONS WHO ARE NOT ALSO MEMBERS OF THE BOARD AND SHALL ACT IN AN ADVISORY CAPACITY TO THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 2 | ROGER LUKE REDUS IS THE PRESIDENT AND CHIEF OPERATING OFFICER OF THE ORGANIZATION AND A VOTING MEMBER OF THE BOARD OF DIRECTORS. HE IS NOT AN INDEPENDENT BOARD MEMBER. KARLA REDUS, WIFE OF ROGER LUKE REDUS, IS A FULL-TIME EMPLOYEE SERVING AS THE TEAM LEADER FOR THE MEN'S TRANSITIONAL HOUSING AND EMPOWERMENT TRAINING PROGRAMS. MR. AND MRS. REDUS CO-FOUNDED COMPASSION UNITED IN 2008. HER COMPENSATION IS REPORTED ON SCHEDULE L, PART IV. |
| FORM 990, PART VI, SECTION B, LINE 11B | LINE 11B EXPLANATION - A COPY OF THE DRAFT 990 WAS PROVIDED TO THE PRESIDENT AND TREASURER FOR DETAIL REVIEW. ONCE ALL QUESTIONS HAD BEEN RESOLVED, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS. THE 990 WAS THEN SIGNED BY THE PRESIDENT AND FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE POLICY COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS AND EMPLOYEES AND LEADERS OF THE VARIOUS RECOVERY PROGRAMS. THE PRESIDENT DETERMINES IF A CONFLICT EXISTS, AND CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE FINANCE COMMITTEE OF THE BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. |
| FORM 990, PART XI, LINE 8, PRIOR PERIOD ADJUSTMENT: | DURING THE YEAR ENDED DECEMBER 31, 2023, CU IDENTIFIED A LAND CONTRIBUTION PREVIOUSLY RECOGNIZED AS DONOR RESTRICTED REVENUE AND LAND. AS OF DECEMBER 31, 2023, THE CONDITIONS TO THE LAND CONTRIBUTION HAVE NOT BEEN MET. IN THE EVENT THE DONOR BELIEVES CU IS NOT IN COMPLIANCE WITH THE REQUIREMENTS OF THE CONVEYANCE, THERE ARE NOTICE AND RIGHT TO CURE PROVISIONS IN THE DEED. THE RESTATEMENT WAS RETROSPECTIVELY APPLIED STARTING JANUARY 1, 2022, RESULTING IN A NET DECREASE OF $217,800 TO LAND AND NET ASSETS, AT THE BEGINNING OF YEAR. |
Comments