JOE KOCUR FOUNDATION FOR CHILDREN INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
JOE KOCUR FOUNDATION FOR CHILDREN INC (EIN 45-3858057)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-18
IRS object ID
202223229349300337
Schema version
2021v4.0
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)
Return2022-11-18T14:18:44-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN382693750PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GAMBKA & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12817 S MILFORD RD STE 100AddressLine1Txt
CityHIGHLANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48357ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453858057EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOE KOCUR FOUNDATION FOR CHILDRENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJOEKBusinessNameControlTxt
Phone8109910001PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12817 S MILFORD ROADAddressLine1Txt
CityHIGHLANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48357ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRONALD MANNPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone8109910001PhoneNum
Signature2022-11-10SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRONALDPersonFirstNm
Person LastMANNPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL J GAMBKA CPAPreparerPersonNm
PTINP01432906PTIN
Phone2485296544PhoneNum
Preparation2022-11-18PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGREGORY J KOCURPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12817 S MILFORD RDAddressLine1Txt
CityHIGHLANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48356ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$141,457GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressJOEKOCURFOUNDATION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionCONTRIBUTE MONIES TO CHARITIES WHICH PRIMARILY BENEFIT DISABLED AND DISADVANTAGED CHILDREN.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$36,368PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$141,457CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$36,368PYTotalRevenueAmt
CY Total Revenue$141,457CYTotalRevenueAmt
PY Grants And Similar Paid$35,441PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$26,018CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$18,999PYOtherExpensesAmt
CY Other Expenses$65,928CYOtherExpensesAmt
PY Total Expenses$54,440PYTotalExpensesAmt
CY Total Expenses$91,946CYTotalExpensesAmt
PY Revenues Less Expenses-$18,072PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$49,511CYRevenuesLessExpensesAmt
Total Assets BOY$44,344TotalAssetsBOYAmt
Total Assets EOY$93,888TotalAssetsEOYAmt
Total Liabilities EOY$33TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$44,344NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$93,855NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCONTRIBUTE MONIES TO CHARITIES WHICH PRIMARILY BENEFIT DISABLED AND DISADVANTAGED CHILDREN.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$67,844ExpenseAmt
Grant$26,018GrantAmt
Revenue$141,457RevenueAmt
DescCONTRIBUTE MONIES TO CHARITIES WHICH PRIMARILY BENEFIT DISABLED AND DISADVANTAGED CHILDREN.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescCONTRIBUTE MONIES TO CHARITIES WHICH PRIMARILY BENEFIT DISABLED AND DISADVANTAGED CHILDREN.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$67,844TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 EntfalseBusinessRlnWith35CtrlEntInd
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
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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 Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RONALD MANNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2487629900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17967 TIPSICO TRAILAddressLine1Txt
CityHOLLYCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48442ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHRISTOPHER P BAKER
DIRECTORYes (X)Yes (X)$0$0$0
JOHN BERRY
DIRECTORYes (X)Yes (X)$0$0$0
KENDALL KOCUR
DIRECTORYes (X)Yes (X)$0$0$0
RONALD MANN
DIRECTORYes (X)Yes (X)$0$0$0
MICHAEL S DORE
SECRETARYYes (X)$0$0$0
GREGORY J KOCUR
PRESIDENTYes (X)$0$0$0
DONALD VALLEY
TREASURERYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM REVENUEDesc
Total Revenue Column$141,457TotalRevenueColumnAmt
Related Or Exempt Func Income$141,457RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$141,457TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$141,457TotalRevenueColumnAmt
Related Or Exempt Func Income$141,457RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$26,018TotalAmt
Program Services$26,018ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,875TotalAmt
Management And General$1,875ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$714TotalAmt
Management And General$714ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$6,015TotalAmt
Management And General$6,015ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$719TotalAmt
Management And General$719ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$73TotalAmt
Management And General$73ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EVENT EXPENSES$41,826$41,826
OTHER CONTRIBUTIONS$14,548$14,548
SERVICE FEES$158$158

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$91,946TotalAmt
Program Services$67,844ProgramServicesAmt
Management And General$24,102ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$44,344BOYAmt
EOY$93,888EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$44,344BOYAmt
EOY$93,888EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$33EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$33EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$44,344BOYAmt
EOY$93,855EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$44,344BOYAmt
EOY$93,855EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$44,344BOYAmt
EOY$93,888EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$49,511ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$167,864CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$174,917CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$146,561CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$36,368CurrentTaxYearMinus1YearAmt
Current Tax Year$141,457CurrentTaxYearAmt
Total$667,167TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$167,864CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$174,917CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$146,561CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$36,368CurrentTaxYearMinus1YearAmt
Current Tax Year$141,457CurrentTaxYearAmt
Total$667,167TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$667,167PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$167,864CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$174,917CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$146,561CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$36,368CurrentTaxYearMinus1YearAmt
Current Tax Year$141,457CurrentTaxYearAmt
Total$667,167TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
GENESEE COUNTY SHERIFFS OFFICE
1101 BEACH STREETFLINTMI48502386004849$12,018AID IN REHABILITATIO
FAR CONSERVATORY
1669 W MAPLEBIRMINGHAMMI48009381689200$7,000ASSISTANCE FOR SPECI
WINGS OF MERCY EAST MICHIGAN INC
15057 LINDBERG COURTLINDENMI48451383289851$7,000AIR TRANSPORTATION S
FieldValueIRS element (for citing)
Total501c3 Org3Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DCONTRIBUTE MONIES TO CHARITIES WHICH PRIMARILY BENEFIT DISABLED AND DISADVANTAGED CHILDREN.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 12COFFICER AND DIRECTORS ARE ASKED TO DISCLOSE ANY BUSINESS INTEREST OR OTHER POTENTIAL CONFLICT OF INTEREST.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC

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