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CONGREGATION OF THE ORATORY OF ST PHILIP NERI INC: Form 990EZ, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- CONGREGATION OF THE ORATORY OF ST PHILIP NERI INC (EIN 20-2744528)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-05-06
- IRS object ID
- 202001279349200625
- Schema version
- 2019v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-05-06T12:21:16-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271235638 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCM CPAS & ADVISORS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 462 S FOURTH ST SUITE 2600 | AddressLine1Txt |
| City | LOUISVILLE | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402023445 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202744528 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONGREGATION OF THE ORATORY OF | BusinessNameLine1Txt |
| Business Name Line2 | ST PHILIP NERI INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CONG | BusinessNameControlTxt |
| Phone | 8769932747 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10110 STATE ROUTE 56 | AddressLine1Txt |
| City | OWENSBORO | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 42301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LARRY WATSON | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8769932747 | PhoneNum |
| Signature | 2020-04-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ELEANOR A LIVINGSTON CPA MST | PreparerPersonNm |
| PTIN | P00226461 | PTIN |
| Phone | 5027491900 | PhoneNum |
| Preparation | 2020-04-17 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 69.135.99.226 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-04-17 | IPDt |
| IP Tm | 08:41:25 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | D2787EB062CB1ADDF5ABD727235E311388AC8331 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 467182B7D66D55A0FEE0E045C43F149BACD75B97 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2020-11-19 02:30:22Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $68,501 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $46,762 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $20,635 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $1,104 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $1,087 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $17 | GainOrLossFromSaleOfAssetsAmt |
| Total Revenue | $67,414 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $119,896 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $1,500 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $62 | OtherExpensesTotalAmt |
| Total Expenses | $121,458 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$54,044 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $527,942 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $473,898 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,267 | BOYAmt |
| EOY | $138,446 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $401,675 | BOYAmt |
| EOY | $335,452 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $527,942 | BOYAmt |
| EOY | $473,898 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $527,942 | BOYAmt |
| EOY | $473,898 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | GENERAL OPERATIONS SUPPORT FOR AND CHARITABLE ACTIVITIES PERFORMED BY THE CONGREGATION OF THE ORATORY OF ST. PHILIP NERI, INC. IN JAMAICA. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $119,896 | GrantsAndAllocationsAmt |
| Foreign Grants | Yes (X) | ForeignGrantsInd |
| Program Service Expenses | $119,896 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $119,896 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| MSGR MICHAEL PALUD | ||||
| PRESIDENT | 40.00 | $0 | $0 | $0 |
| FR SAMUEL ALLOGGIA | ||||
| SECRETARY | 1.00 | $0 | $0 | $0 |
| FR BRAD SMITH | ||||
| DIRECTOR | 0.10 | $0 | $0 | $0 |
| FR ROLAND DESSINE | ||||
| DIRECTOR | 0.10 | $0 | $0 | $0 |
| FR JOSEPH BURG | ||||
| DIRECTOR | 0.10 | $0 | $0 | $0 |
| LARRY K WATSON JR | ||||
| VICE PRESIDENT/TREASURER | 3.00 | $0 | $0 | $0 |
| JENNIFER K WATSON | ||||
| DIRECTOR | 0.10 | $0 | $0 | $0 |
| J HARRY HASLAM JR | ||||
| DIRECTOR | 0.10 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LARRY WATSON | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10110 STATE ROUTE 56 | AddressLine1Txt |
| City | OWENSBORO | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 42301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8769932747 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $90,084 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $53,212 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $581,390 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $71,281 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,763 | CurrentTaxYearAmt |
| Total | $842,730 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $90,084 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $53,212 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $581,390 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $71,281 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,763 | CurrentTaxYearAmt |
| Total | $842,730 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $590,274 | SubstantialContributorsTotAmt |
| Public Support Total170 | $252,456 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,204 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,326 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,651 | CurrentTaxYearAmt |
| Total | $57,205 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $899,935 | TotalSupportAmt |
| Public Support CY170 | 0.28050 | PublicSupportCY170Pct |
| Public Support PY170 | 0.29790 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | THE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME | DESCRIPTION: INTEREST/ DIVIDENDS. AMOUNT: 20,635. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY 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: 12/31/19. AMOUNT GIVEN: 119,896. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: BANK FEES. AMOUNT: 62. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: NOTES RECEIVABLE . BEG. OF YEAR AMOUNT: 401,675. END OF YEAR AMOUNT: 335,452. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE 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 |