MALS FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
MALS FOUNDATION (EIN 87-1801845)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-12
IRS object ID
202413179349101011
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

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

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-12T09:01:33-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN562632551PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HORIZON ADVISERS CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line134034 W 8 MILE ROAD SUITE 102AddressLine1Txt
CityFARMINGTON HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48335ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN871801845EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MALS FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMALSBusinessNameControlTxt
Phone7347166302PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1450 BEVERLY ISLAND DRAddressLine1Txt
CityWATERFORDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48328ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRENT OPIELAPersonNm
Person TitleCFOPersonTitleTxt
Phone7347166302PhoneNum
Signature2024-08-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDENNIS GLASSON CPAPreparerPersonNm
PTINP01366217PTIN
Phone2484730030PhoneNum
Preparation2024-11-01PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$15,792FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$2,528ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Other Income Rev And Expnss$45,251OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm$45,251OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$47,779TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Total Adj Net Incm$45,251TotalAdjNetIncmAmt
Taxes Rev And Expnss$20TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$20TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$34,059OtherExpensesRevAndExpnssAmt
Other Expenses Adj Net Incm$32,850OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl$1,209OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$34,079TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$32,850TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,229TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$4,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$4,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$38,579TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$32,850TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$5,729TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$9,200ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$12,401AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$15,337CashBOYAmt
Cash EOY$12,843CashEOYAmt
Cash EOYFMV$12,747CashEOYFMVAmt
Sav And Temp Cash Invst BOY$5SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$5SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$5SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers BOY$2,381RcvblFromOfficersBOYAmt
Rcvbl From Officers EOY$3,040RcvblFromOfficersEOYAmt
Rcvbl From Officers EOYFMV$3,040RcvblFromOfficersEOYFMVAmt
Other Assets EOY$6,654OtherAssetsEOYAmt
Total Assets BOY$17,723TotalAssetsBOYAmt
Total Assets EOY$22,542TotalAssetsEOYAmt
Total Assets EOYFMV$15,792TotalAssetsEOYFMVAmt
Other Liabilities BOY$11,685OtherLiabilitiesBOYAmt
Other Liabilities EOY$7,304OtherLiabilitiesEOYAmt
Total Liabilities BOY$11,685TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,304TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$6,038NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$15,238NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$6,038TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$15,238TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$17,723TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$22,542TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$6,038TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$9,200ExcessRevenueOverExpensesAmt
Subtotal$15,238SubtotalAmt
Tot Net Ast Or Fund Balances EOY$15,238TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateMIOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressWWW.MALSFOUNDATION.NETWebsiteAddressTxt
Individual With BooksBRENT OPIELAIndividualWithBooksNm
Phone7347166302PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1450 BEVERLY ISLAND DRAddressLine1Txt
CityWATERFORDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48328ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
RACHEL CLIPPARD
450 BEVERLY ISLAND DRWATERFORDMI48328PRESIDENT5.00$0$0$0
BRENT OPIELA
450 BEVERLY ISLAND DRWATERFORDMI48328CFO5.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1FUNDRAISING EVENT TO RAISE AWARENESS AND FUNDS FOR THE TREATMENT/DIAGNOSIS OF METASTATIC MELANOMADescription1Txt
Expenses1$17,008Expenses1Amt
Description2FUNDRAISING EVENT TO RAISE AWARENESS AND FUNDS FOR THE TREATMENT/DIAGNOSIS OF METASTATIC MELANOMADescription2Txt
Expenses2$16,407Expenses2Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$14,096AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$2,840FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$16,936TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$16,936AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$254CashDeemedCharitableAmt
Net Vl Noncharitable Assets$16,682NetVlNoncharitableAssetsAmt
Minimum Investment Return$834MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$834MinimumInvestmentReturnAmt
Distributable Before Adj$834DistributableBeforeAdjAmt
Distributable Before Ded$834DistributableBeforeDedAmt
Distributable As Adjusted$834DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$5,729ExpensesAndContributionsAmt
Qualifying Distributions$5,729QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$834DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$24,767ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$4,460ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$29,227TotalExcessDistributionCyovAmt
Qualifying Distributions$5,729QualifyingDistributionsAmt
Applied To Current Year$834AppliedToCurrentYearAmt
Remaining Distri From Corpus$4,895RemainingDistriFromCorpusAmt
Total Corpus$34,122TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$34,122ExcessDistriCyovToNextYrAmt
Excess From Year2$24,767ExcessFromYear2Amt
Excess From Year1$4,460ExcessFromYear1Amt
Excess From Current Year$4,895ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonRACHEL CLIPPARDRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1450 BEVERLY ISLAND DRAddressLine1Txt
CityWATERFORDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48328ZIPCd
FieldValueIRS element (for citing)
Recipient Phone7347166302RecipientPhoneNum
Form And Info And MaterialsN/AFormAndInfoAndMaterialsTxt
Submission DeadlinesN/ASubmissionDeadlinesTxt
Restrictions On AwardsN/ARestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonMICHAEL NOWICKIRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line15820 TRAIL SIDE LANEAddressLine1Txt
CityHAMBURG TOWNSHIPCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48189ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipPATIENTRecipientRelationshipTxt
Grant Or Contribution PurposeTREATMENT/DIAGNOSIS-METASTATIC MELANGrantOrContributionPurposeTxt
Amt$4,500Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$4,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Net Income Loss From Special Evt NetIncomeLossFromSpecialEvtGrp

FieldValueIRS element (for citing)
Exclusion25ExclusionCd
Exclusion$12,401ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$12,401ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$12,401TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)

Line NumberLineNumberTxtRelationship StatementRelationshipStatementTxt
9RAISE AWARENESS/FUNDS FOR TREATMENT/DIAG-METASTATIC MELANO
9RAISE AWARENESS/FUNDS FOR TREATMENT/DIAG-METASTATIC MELANO

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescDEPOSIT ON 2024 EVENTDesc
EOY Book Value$6,654EOYBookValueAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (11 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ANNUAL SCRAMBLE
SUPPLIES$10,913$10,913
ADVERTISING$6,095$6,095
TOP GOLF
SUPPLIES$13,829$13,829
ADVERTISING$2,013$2,013
EXPENSES
PAYPAL FEES$20$20
ACCOUNTING FEES$650$650
INTEREST EXPENES$108$108
INSURANCE$431$431

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmt
ANNUAL SCRAMBLE$24,992$24,992
TOP GOLF$20,259$20,259

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescCHASE INK CREDIT CARDDesc
BOY Book Value$11,685BOYBookValueAmt
EOY Book Value$7,304EOYBookValueAmt

Other Receivables Officers Sch OtherReceivablesOfficersSch

Officer Other Rcvbl OfficerOtherRcvblGrp

FieldValueIRS element (for citing)
Borrower PersonNOTE RECEIVABLE - OFFICERBorrowerPersonNm
Loan Original$2,381LoanOriginalAmt
Balance Due$3,040BalanceDueAmt
Consideration FMV$3,040ConsiderationFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryLICENSE FEECategoryTxt
Amt$20Amt
Disbursements Charitable Prps$20DisbursementsCharitablePrpsAmt

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