FUGATE MATTINGLY FOUNDATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FUGATE MATTINGLY FOUNDATION INC (EIN 82-2640947)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-14
IRS object ID
202433199349300033
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)
Return2024-11-14T09:11:08-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN203869958PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COOK & CHEEK CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1302 FALLS STREETAddressLine1Txt
CityLondonCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40741ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN822640947EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE FUGATE MATTINGLY FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFUGABusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1424 TENNESSEE AVEAddressLine1Txt
CityPINEVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP40977ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNICHOLAS J FUGATEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6062693156PhoneNum
Signature2024-10-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMichael CheekPreparerPersonNm
PTINP01307454PTIN
Phone6068772654PhoneNum
Preparation2024-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Principal OfficerNICHOLAS J FUGATE MDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1526 W KENTUCKY AVEAddressLine1Txt
CityPINEVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP40977ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$101,363GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2017FormationYr
Legal Domicile StateKYLegalDomicileStateCd
Activity Or MissionTO PROVIDE SUPPORT TO UNDERPRIVILEGED CHILDREN IN SOUTHEASTERN KENTUCKY AND TO PROVIDE SUPPORT FOR ANIMAL RESCUES AND SHELTERSActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$100,500CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$863CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$101,363CYTotalRevenueAmt
CY Grants And Similar Paid$58,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$3,400CYOtherExpensesAmt
CY Total Expenses$61,400CYTotalExpensesAmt
CY Revenues Less Expenses$39,963CYRevenuesLessExpensesAmt
Total Assets EOY$39,963TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY$39,963NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE SUPPORT TO UNDERPRIVILEGED CHILDREN IN SOUTHEASTERN KENTUCKY AND TO PROVIDE SUPPORT FOR ANIMAL RESCUES AND SHELTERSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$61,400ExpenseAmt
Revenue$100,500RevenueAmt
DescTHE ORGANIZATION SUPPORTED SPORTS TEAMS AND PROVIDED ACADEMIC SCHOLARSHIPS TO ORGANIZATIONS AND SCHOOLS IN SOUTHEASTERN KENTUCKY.Desc
Total Program Service Expenses$61,400TotalProgramServiceExpensesAmt
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 EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
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 EntYes (true)BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
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
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
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 Members3GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTHE FUGATE MATTINGLY FOUNDATION INCPersonNm
Phone6062693156PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1424 TENNESSEE AVEAddressLine1Txt
CityPINEVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP40977ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SHAWN S FUGATE
SECRETARY5.005.00Yes (X)$0$0$0
SHAWN S FUGATE II
VICE-PRESIDENT5.005.00Yes (X)$0$0$0
NICHOLAS J FUGATE
PRESIDENT5.005.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Related Organizations$100,500RelatedOrganizationsAmt
Total Contributions$100,500TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$863TotalRevenueColumnAmt
Related Or Exempt Func Income$863RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$101,363TotalRevenueColumnAmt
Related Or Exempt Func Income$863RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$58,000TotalAmt
Program Services$58,000ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,250TotalAmt
Program Services$3,250ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$150TotalAmt
Program Services$150ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$61,400TotalAmt
Program Services$61,400ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$39,963EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$39,963EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
EOY$39,963EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$39,963EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$39,963EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$39,963ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year$100,500CurrentTaxYearAmt
Total$100,500TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year$100,500CurrentTaxYearAmt
Total$100,500TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$97,990SubstantialContributorsTotAmt
Public Support Total170$2,510PublicSupportTotal170Amt
Total Support$100,500TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

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 I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtRecipient EINRecipientEIN
PINEVILLE INDEPENDENT SCHOOL
401 VIRGINIA AVEPINEVILLEKY40977GOVT ENTITY$5,000BASEBALL PROGRAM DONATION
PINEVILLE INDEPENDENT SCHOOL
401 VIRGINIA AVEPINEVILLEKY40977GOVT ENTITY$2,000TRACK AND FIELD PROGRAM DONATION
PINEVILLE INDEPENDENT SCHOOL
401 VIRGINIA AVEPINEVILLEKY40977GOVT ENTITY$1,500HIGH SCHOOL BANQUET SPONSORSHIP
PINEVILLE INDEPENDENT SCHOOL
401 VIRGINIA AVEPINEVILLEKY40977GOVT ENTITY$35,000STUDENT SCHOLARSHIPS
PINEVILLE INDEPENDENT SCHOOL
401 VIRGINIA AVEPINEVILLEKY40977GOVT ENTITY$6,000GIRLS BASKETBALL PROGRAM DONATION
PINEVILLE INDEPENDENT SCHOOL
401 VIRGINIA AVEPINEVILLEKY40977GOVT ENTITY$5,000FOOTBALL PROGRAM EQUIPMENT DONATION
KENTUCKY MOUNTAIN LAUREL FESTIVAL
PO BOX 151PINEVILLEKY40977501C4$3,500STUDENT SCHOLARSHIPS310968999

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
SHAWN S FUGATE
MEMBER OF BOARD OF DIRECTORS$100,000UNRESTRICTED DONATION FROM RELATED ENTITYfalse
SHAWN S FUGATE II
MEMBER OF BOARD OF DIRECTORS$100,000UNRESTRICTED DONATION FROM RELATED ENTITYfalse

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceGeneral Explanation AttachmentFormAndLineReferenceDesc
ExplanationSHAWN S. FUGATE AND SHAWN S. FUGATE II ARE BOTH OFFICERS AND MEMBERS OF THE BOARDS OF DIRECTORS OF WILLIAM D MATTINGLY EDUCATION CENTER INC (EIN 61-1114534) AND THE FUGATE MATTINGLY FOUNDATION INC.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2NICHOLAS J. FUGATE, THE ORGANIZATIONS PRESIDENT, AND SHAWN S. FUGATE II, THE ORGANIZATIONS VICE-PRESIDENT, ARE BROTHERS.SHAWN S. FUGATE, THE ORGANIZATIONS SECRETARY, IS THE FATHER OF NICHOLAS J. FUGATE, THE ORGANIZATIONS PRESIDENT, AND SHAWN S. FUGATE II, THE ORGANIZATIONS VICE-PRESIDENT.
Form 990 governing body review Part VI line 11THE ORGANIZATION REVIEWS ITS ANNUAL FORM 990 WITH ITS OFFICERS AT THE NEXT MONTHLY BOARD MEETING AFTER THE ORGANIZATIONS ANNUAL FORM 990 IS PREPARED AND APPROVES THE FORM 990 FOR FILING.
Governing documents etc available to public Part VI line 19THE ORGANIZATION KEEPS COPIES OF ALL GOVERNING DOCUMENTS AND OTHER REQUIRED ANNUAL FILINGS AT THE ORGANIZATIONS PRINCIPAL OFFICE LOCATION, AT 424 TENNESSEE AVE, PINEVILLE KY 40977. ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC AT THE ORGANIZATIONS OFFICE, AT THIS ADDRESS, UPON REQUEST.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.