SISTERS OF MARY BOYSTOWNS AND GIRLSTOWNS INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SISTERS OF MARY BOYSTOWNS AND GIRLSTOWNS INC (EIN 52-1440944)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-07-08
IRS object ID
202521899349300212
Schema version
2024v5.2
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)
Return2025-07-08T10:54:34-00:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821650312PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Alta CPA GroupBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line159 Franklin St 2nd FloorAddressLine1Txt
CityAnnapolisCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21401ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521440944EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SISTER OF MARY BOYSTOWN AND GIRLSTOWN INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSISTBusinessNameControlTxt
Phone8006626316PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14200 PARLIAMENT PLACEAddressLine1Txt
CityLANHAMCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20706ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAUL GESTERLINGPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8006626316PhoneNum
Signature2025-07-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey GriffithPreparerPersonNm
PTINP01081433PTIN
Phone4103495101PhoneNum
Preparation2025-07-08PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPAUL GESTERLINGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14200 PARLIAMENT PLACEAddressLine1Txt
CityLANHAMCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20706ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,192,939GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.WORLDVILLAGES.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1961FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionTO PRACTICE CHARITY TO THE POOR BY HELPING CHILDREN BREAK FREE FROM A LIFE A POVERTYActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$8,962,550PYContributionsGrantsAmt
CY Contributions Grants$7,545,253CYContributionsGrantsAmt
PY Program Service Revenue$48,636PYProgramServiceRevenueAmt
CY Program Service Revenue$31,364CYProgramServiceRevenueAmt
PY Investment Income$538,693PYInvestmentIncomeAmt
CY Investment Income$586,090CYInvestmentIncomeAmt
PY Other Revenue$454,147PYOtherRevenueAmt
CY Other Revenue$30,232CYOtherRevenueAmt
PY Total Revenue$10,004,026PYTotalRevenueAmt
CY Total Revenue$8,192,939CYTotalRevenueAmt
PY Grants And Similar Paid$6,491,931PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$6,477,045CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,380,459PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,228,718CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$548,926CYTotalFundraisingExpenseAmt
PY Other Expenses$1,200,539PYOtherExpensesAmt
CY Other Expenses$1,286,762CYOtherExpensesAmt
PY Total Expenses$9,072,929PYTotalExpensesAmt
CY Total Expenses$8,992,525CYTotalExpensesAmt
PY Revenues Less Expenses$931,097PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$799,586CYRevenuesLessExpensesAmt
Total Assets BOY$24,047,231TotalAssetsBOYAmt
Total Assets EOY$24,751,634TotalAssetsEOYAmt
Total Liabilities BOY$854,558TotalLiabilitiesBOYAmt
Total Liabilities EOY$407,686TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$23,192,673NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$24,343,948NetAssetsOrFundBalancesEOYAmt
MissionTO PRACTICE CHARITY TO THE POOR BY HELPING CHILDREN BREAK FREE FROM A LIFE A POVERTYMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$6,477,045ExpenseAmt
Grant$6,477,045GrantAmt
Revenue$31,364RevenueAmt
DescGRANTS FUNDS TO THE SISTERS OF MARY AND THEIR CHARITABLE PROGRAMS THAT PROVIDED MEDICAL, FOOD, CLOTHING, SHELTER AND EDUCATION TO OVER 21,000 CHILDREN EXPERIENCING EXTREME POVERTY THROUGHOUT THE GLOBAL SOUTH.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,021,075ExpenseAmt
DescTO PROMOTE AND EDUCATE OUR DONORS, POTENTIAL DONORS, AND THE GENERAL PUBLIC OF THE SOCIOECONOMIC PLIGHT OF THE POOR AND MOST VULNERABLE IN THE PHILIPPINES, MEXICO, GUATEMALA, BRAZIL, HONDURAS, AND TANZANIA. WORK TO INSPIRE CHARITY TO THE POOR THROUGH BUILDING INTEREST, INVOLVEMENT, AND INVESTMENT.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$7,498,120TotalProgramServiceExpensesAmt
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 EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
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 EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee13EmployeeCnt
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
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonIVY MARROQUINPersonNm
Phone4438370966PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14200 PARLIAMENT PLACEAddressLine1Txt
CityLANHAMCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20706ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
PAUL GESTERLING
CEO 06/2024 TO PRESENT040.00Yes (X)$157,500$0$8,947
COLLEEN OPACK
COO040.00Yes (X)$118,308$0$19,876
IVY MARROQUIN
SENIOR ACCOUNTANT040.00$100,000$0$17,037Yes (X)
DAVID COOK
CEO 01/2024 TO 05/2024040.00Yes (X)$73,846$0$3,913Yes (X)
SR ELENA BELARMINO
CHAIR001.00Yes (X)$0$0$0Yes (X)
SR MARIA CHO
DIRECTOR001.00$0$0$0Yes (X)
SR MARGIE CHEONG
TREASURER001.00Yes (X)$0$0$0Yes (X)
SR MARGARITA CAMPOS
DIRECTOR001.00$0$0$0Yes (X)
JOHN CLEGG
VICE CHAIR001.00Yes (X)$0$0$0Yes (X)
MARNEY COSTELLO
DIRECTOR001.00$0$0$0Yes (X)
JUDY HAN
DIRECTOR001.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$449,654TotalReportableCompFromOrgAmt
Total Other Compensation$49,773TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (true)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$7,545,253AllOtherContributionsAmt
Total Contributions$7,545,253TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMAILING LIST RENTALSDesc
Business541860BusinessCd
Total Revenue Column$31,364TotalRevenueColumnAmt
Related Or Exempt Func Income$31,364RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$31,364TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$586,090TotalRevenueColumnAmt
Exclusion$586,090ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$30,232TotalRevenueColumnAmt
Related Or Exempt Func Income$30,232RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$30,232OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,192,939TotalRevenueColumnAmt
Related Or Exempt Func Income$61,596RelatedOrExemptFuncIncomeAmt
Exclusion$586,090ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$6,477,045TotalAmt
Program Services$6,477,045ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$365,011TotalAmt
Program Services$156,955ProgramServicesAmt
Management And General$127,754ManagementAndGeneralAmt
Fundraising$80,302FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$591,027TotalAmt
Program Services$254,142ProgramServicesAmt
Management And General$206,859ManagementAndGeneralAmt
Fundraising$130,026FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$43,931TotalAmt
Program Services$18,890ProgramServicesAmt
Management And General$15,376ManagementAndGeneralAmt
Fundraising$9,665FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$165,235TotalAmt
Program Services$71,051ProgramServicesAmt
Management And General$57,832ManagementAndGeneralAmt
Fundraising$36,352FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$63,514TotalAmt
Program Services$27,311ProgramServicesAmt
Management And General$22,230ManagementAndGeneralAmt
Fundraising$13,973FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$331,654TotalAmt
Program Services$182,410ProgramServicesAmt
Management And General$66,330ManagementAndGeneralAmt
Fundraising$82,914FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$284,260TotalAmt
Program Services$14,078ProgramServicesAmt
Management And General$262,803ManagementAndGeneralAmt
Fundraising$7,379FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$77,443TotalAmt
Program Services$24,945ProgramServicesAmt
Management And General$44,591ManagementAndGeneralAmt
Fundraising$7,907FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$65,618TotalAmt
Program Services$5,957ProgramServicesAmt
Management And General$38,784ManagementAndGeneralAmt
Fundraising$20,877FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,155TotalAmt
Program Services$373ProgramServicesAmt
Management And General$665ManagementAndGeneralAmt
Fundraising$117FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,370TotalAmt
Program Services$4,628ProgramServicesAmt
Management And General$8,275ManagementAndGeneralAmt
Fundraising$1,467FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PRINTING, ENVELOPES PREMIUMS$245,738$140,964$17,590$87,184
POSTAGE$153,856$83,082$11,507$59,267
EVENTS AND PROGRAM INFORMATION$112,668$36,289$64,883$11,496

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,992,525TotalAmt
Program Services$7,498,120ProgramServicesAmt
Management And General$945,479ManagementAndGeneralAmt
Fundraising$548,926FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,130,570BOYAmt
EOY$1,642,867EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$426,583BOYAmt
EOY$33,845EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$128,679BOYAmt
EOY$134,514EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$105,941LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$105,941LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,155BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$21,356,084BOYAmt
EOY$22,785,881EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,160BOYAmt
EOY$154,527EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$24,047,231BOYAmt
EOY$24,751,634EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$853,305BOYAmt
EOY$257,044EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,253BOYAmt
EOY$150,642EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$854,558BOYAmt
EOY$407,686EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,878,813BOYAmt
EOY$7,090,527EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$16,313,860BOYAmt
EOY$17,253,421EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$23,192,673BOYAmt
EOY$24,343,948EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,047,231BOYAmt
EOY$24,751,634EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$799,586ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,950,861NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$4,602,547CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,356,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,218,338CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,962,550CurrentTaxYearMinus1YearAmt
Current Tax Year$7,545,253CurrentTaxYearAmt
Total$37,684,688TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,602,547CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,356,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,218,338CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,962,550CurrentTaxYearMinus1YearAmt
Current Tax Year$7,545,253CurrentTaxYearAmt
Total$37,684,688TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$37,684,688PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$443,803CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$452,962CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$534,507CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$538,693CurrentTaxYearMinus1YearAmt
Current Tax Year$586,090CurrentTaxYearAmt
Total$2,556,055TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$367,972CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$246,953CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$94,774CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$512,783CurrentTaxYearMinus1YearAmt
Current Tax Year$61,596CurrentTaxYearAmt
Total$1,284,078TotalAmt
FieldValueIRS element (for citing)
Total Support$41,524,821TotalSupportAmt
Public Support CY1700.90750PublicSupportCY170Pct
Public Support PY1700.89730PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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 D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$16,313,860BeginningYearBalanceAmt
Investment Earnings Or Losses$947,187InvestmentEarningsOrLossesAmt
Administrative Expenses$7,626AdministrativeExpensesAmt
End Year Balance$17,253,421EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$13,065,838BeginningYearBalanceAmt
Contributions$1,799,426ContributionsAmt
Investment Earnings Or Losses$1,448,596InvestmentEarningsOrLossesAmt
End Year Balance$16,313,860EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$15,930,591BeginningYearBalanceAmt
Investment Earnings Or Losses-$2,864,753InvestmentEarningsOrLossesAmt
End Year Balance$13,065,838EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,489,624BeginningYearBalanceAmt
Contributions$13,125,373ContributionsAmt
Investment Earnings Or Losses$315,694InvestmentEarningsOrLossesAmt
End Year Balance$15,930,691EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,241,585BeginningYearBalanceAmt
Investment Earnings Or Losses$248,039InvestmentEarningsOrLossesAmt
End Year Balance$2,489,624EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$20,875OtherCostOrOtherBasisAmt
Depreciation$20,875DepreciationAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$85,066OtherCostOrOtherBasisAmt
Depreciation$85,066DepreciationAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Federal income taxes
OPERATING LEASE LIABILITY$150,642
FieldValueIRS element (for citing)
Total Liability$150,642TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$10,143,800TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,950,861NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,950,861RevenueNotReportedAmt
Revenue Subtotal$8,192,939RevenueSubtotalAmt
Total Revenue Per Form990$8,192,939TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,992,525TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$8,992,525ExpensesSubtotalAmt
Total Expenses Per Form990$8,992,525TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
X 2SISTERS OF MARY BOYSTOWNS AND GIRLSTOWNS, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME UBIT. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE ORGANIZATIONS POLICY WOULD BE TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, ON TAX POSITIONS RELATED TO ITS UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST AND PENALTIES WERE ASSESSED OR RECORDED DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023.
V 4THE EARNINGS ON THE ENDOWMENT FUNDS ARE USED TO FUND THE SISTER OF MARY IN KOREA, THE PHILIPPINES, MEXICO, GUATEMALA, BRAZIL AND HONDURAS.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)

RegionRegionTxtType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
East Asia and the PacificGRANTS TO RECIPIENTS IN THE REGION$3,977,045
South AmericaGRANTS TO RECIPIENTS IN THE REGION$500,000
Central America and the CaribbeanGRANTS TO RECIPIENTS IN THE REGION$1,000,000
North AmericaGRANTS TO RECIPIENTS IN THE REGION$1,000,000
FieldValueIRS element (for citing)
Subtotal Spent$6,477,045SubtotalSpentAmt
Total Spent$6,477,045TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (4 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
East Asia and the PacificGENERAL SUPPORT$3,977,045WIRE
South AmericaGENERAL SUPPORT$500,000WIRE
Central America and the CaribbeanGENERAL SUPPORT$1,000,000WIRE
North AmericaGENERAL SUPPORT$1,000,000WIRE
FieldValueIRS element (for citing)
Total501c3 Org4Total501c3OrgCnt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I Line 2FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION PROVIDES GRANTS TO THE SISTERS OF MARY AND ARE REGULARLY PROVIDED WITH ACTIVITIES CONDUCTED. BOARD MEMBERS ALSO MAKE VISITS TO LOCATIONS AROUND THE WORLD.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt
PAUL GESTERLING
CEO 06/2024 TO PRESENT$151,500$8,947$160,447
DAVID COOK
CEO 01/2024 TO 05/2024$73,846$3,913$82,454$4,695

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part I, Line 1ORGANIZATION MISSION CONTINUED THESE PROGRAMS PROVIDE FOOD, SHELTER, MEDICAL CARE, A FULLY ACCREDITED EDUCATION AND VOCATIONAL TRAINING TO OVER 21,000 CHILDREN COMING FROM THE POOREST OF THE POOR IN SOUTH KOREA, PHILIPPINES, MEXICO, GUATEMALA, HONDURAS, BRAZIL AND TANZANIA.
Form 990, Part VI, Section B, Line 11BTHE EXECUTIVE DIRECTOR AND CONTROLLER REVIEW THE ENTIRE FORM 990 PRIOR TO FILING OF RETURN.
Form 990, Part VI, Section B, Line 12CTHE CHARITY REVIEWS ALL CONFLICT OF INTEREST DECLARATIONS THAT ARE PROVIDED ANNUALLY BY EACH INDIVIDUAL. THE CHARITY CONFIRMS PERIODICALLY DURING THE YEAR THAT NO CHANGES HAVE TAKEN PLACE. ANY DECLARED. CONFLICTS OF INTEREST ARE INVESTIGATED IMMEDIATELY AND RESOLVED.
Form 990, Part VI, Section B, Line 15BTHE CHARITY USES COMPARABILITY DATA FROM WELLRESPECTED SALARY AND BENEFIT SURVEYS TO BE USED FOR THE ADOPTION AND APPROVAL OF SALARY AND COMPENSATION OF ITS EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES. NO MEMBER OF THE BOARD OF DIRECTORS RECEIVES ANY COMPENSATION FOR THEIR SERVICES AS BOARD MEMBERS.
Form 990, Part VI, Section C, Line 19CTHE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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