CONGREGATION OF THE ORATORY OF ST PHILIP NERI INC: Form 990EZ, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
CONGREGATION OF THE ORATORY OF ST PHILIP NERI INC (EIN 20-2744528)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-05-13
IRS object ID
202201339349203995
Schema version
2021v4.2
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)
Return2022-05-13T14:39:56-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN271235638PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MCM CPAS & ADVISORS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1462 SOUTH 4TH STREET SUITE 2600AddressLine1Txt
CityLOUISVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP40202ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202744528EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CONGREGATION OF THE ORATORY OFBusinessNameLine1Txt
Business Name Line2ST PHILIP NERI INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCONGBusinessNameControlTxt
Phone8769932747PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110110 STATE ROUTE 56AddressLine1Txt
CityOWENSBOROCityNm
State AbbreviationKYStateAbbreviationCd
ZIP42301ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLARRY WATSONPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8769932747PhoneNum
Signature2022-05-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLARRYPersonFirstNm
Person LastWATSONPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTINE KEITH CPAPreparerPersonNm
PTINP00963290PTIN
Phone5027491900PhoneNum
Preparation2022-05-09PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$119,894GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$107,159ContributionsGiftsGrantsEtcAmt
Investment Income$11,641InvestmentIncomeAmt
Sale Of Assets Gross$1,094SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$1,080CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$14GainOrLossFromSaleOfAssetsAmt
Total Revenue$118,814TotalRevenueAmt
Grants And Similar Amounts Paid$92,190GrantsAndSimilarAmountsPaidAmt
Fees And Other Pymt To Ind Cntrct$44,900FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total$60OtherExpensesTotalAmt
Total Expenses$137,150TotalExpensesAmt
Excess Or Deficit For Year-$18,336ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$460,972NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$442,636NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$195,132BOYAmt
EOY$249,969EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$265,840BOYAmt
EOY$192,667EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$460,972BOYAmt
EOY$442,636EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

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

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$460,972BOYAmt
EOY$442,636EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeTHE ORGANIZATION IS A MISSION SOCIETY AND THE ORGANIZATION'S ACTIVITIES ARE CONDUCTED PRIMARILY IN FOREIGN COUNTRIES. THE ORGANIZATION IS ESTABLISHED AND OPERATED EXCLUSIVELY FOR RELIGIOUS PURPOSES. THE PARTICULAR PURPOSES OF THE CORPORATION ARE TO SERVE THE POOR, PRIMARILY IN THE CARIBBEAN, THROUGH EDUCATIONAL, CULTURAL, AND RELIGIOUS SERVICES.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomGENERAL OPERATIONS SUPPORT FOR AND CHARITABLE ACTIVITIES PERFORMED BY THE CONGREGATION OF THE ORATORY OF ST. PHILIP NERI, INC. IN JAMAICA.DescriptionProgramSrvcAccomTxt
Grants And Allocations$92,190GrantsAndAllocationsAmt
Program Service Expenses$92,190ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$92,190TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
MSGR MICHAEL PALUD
PRESIDENT40.00$0$0$0
FR SAMUEL ALLOGGIA
SECRETARY1.00$0$0$0
FR BRAD SMITH
DIRECTOR1.00$0$0$0
FR ROLAND DESSINE
DIRECTOR1.00$0$0$0
FR JOSEPH BURG
DIRECTOR1.00$0$0$0
LARRY K WATSON JR
VICE PRESIDENT/TREASURER3.00$0$0$0
JENNIFER K WATSON
DIRECTOR1.00$0$0$0
J HARRY HASLAM JR
DIRECTOR1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LARRY WATSONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line110110 STATE ROUTE 56AddressLine1Txt
CityOWENSBOROCityNm
State AbbreviationKYStateAbbreviationCd
ZIP42301ZIPCd
FieldValueIRS element (for citing)
Phone8769932747PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$581,390CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$71,281CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$46,763CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$100,851CurrentTaxYearMinus1YearAmt
Current Tax Year$107,159CurrentTaxYearAmt
Total$907,444TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$581,390CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$71,281CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$46,763CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$100,851CurrentTaxYearMinus1YearAmt
Current Tax Year$107,159CurrentTaxYearAmt
Total$907,444TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$624,893SubstantialContributorsTotAmt
Public Support Total170$282,551PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,204CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$22,326CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$20,651CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,636CurrentTaxYearMinus1YearAmt
Current Tax Year$11,641CurrentTaxYearAmt
Total$84,458TotalAmt
FieldValueIRS element (for citing)
Total Support$991,902TotalSupportAmt
Public Support CY1700.28490PublicSupportCY170Pct
Public Support PY1700.27450PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CYYes (X)TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances TestTHE CONGREGATION RECEIVED AN EXTRAORDINARILY LARGE GIFT IN 2017 RESULTING IN THE PUBLIC CHARITY SUPPORT CALCULATION FALLING SLIGHTLY BELOW 33 1/3 %. THE FOUNDATION CONTINUES TO (I) RECEIVE CONTRIBUTIONS FROM A WIDE AND GROWING RANGE OF PUBLIC SOURCES; (II) HAVE A GOVERNING BOARD REPRESENTATIVE OF THE NEEDS OF THE PUBLIC AND NOT THE PRIVATE INTERESTS OF AN INDIVIDUAL DONOR; AND (III) PROVIDE SERVICES FOR THE DIRECT BENEFIT OF THE PUBLIC. THE CONGREGATION DOES NOT ANTICIPATE RECEIVING OTHER SUCH LARGE GIFTS GOING FORWARD AND EXPECTS TO BE ABLE TO PASS THE SUPPORT TEST BY 2022, WHEN THE LARGE DONATION WILL FALL OUTSIDE OF THE ROLLING FIVE-YEAR CALCULATION.FactsAndCircumstancesTestTxt

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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOMEDESCRIPTION: INTEREST/ DIVIDENDS. AMOUNT: 11,641.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: GENERAL OPERATIONS SUPPORT AND CHARITABLE ACTIVITIES. GRANTEE NAME: CONGREGATION OF THE ORATORY OF ST. PHILIP NERI, GRANTEE NAME: CONGREGATION OF THE ORATORY OF ST. PHILIP NERI,. GRANTEE ADDRESS: 14 QUEEN STREET TITCHFIELD HILL, PORT ANTONIO, JAMAICA. DATE OF GIFT: 12/31/21. AMOUNT GIVEN: 92,190.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: BANK FEES. AMOUNT: 60.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETSDESCRIPTION: NOTES RECEIVABLE. BEG. OF YEAR AMOUNT: 265,840. END OF YEAR AMOUNT: 192,667.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

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