2020-08-31T08:21:20-05:00 2019-12-31 KPMG LLP 1225 17TH ST DENVER CO 80202 990 2019-01-01 756035893 THE CRYSTAL CHARITY BALL % JENNIFER L HINZE CRYS 2195265868 3838 Oak Lawn Avenue Suite L150 DALLAS TX 75219 PAT MCEVOY board chair 2195265868 2020-08-15 true Holly K Moen P01800653 3032962323 2020-08-15 127.0.0.1 73017020202445000000 2020-08-31 P D62D24C6D336028470863B0825818D0C3237C4FC 12AABB6BA21DEED87AF5818904575AD3025A4DDE 2019 2020-11-19 02:30:22Z Pat McEvoy 3838 OAK LAWN AVE SUITE L150 DALLAS TX 75219 10996090 false X WWW.CRYSTALCHARITYBALL.ORG X 1952 TX TO SUPPORT CHARITABLE, RELIGIOUS, OR EDUCATIONAL ORGANIZATIONS IN DALLAS COUNTY, TEXAS WHICH ARE PRIMARILY CONCERNED WITH OR FOR THE CARE, DEVELOPMENT OR WELFARE FOR CHILDREN. 6 6 3 103 0 0 9590347 9659007 0 0 353812 448376 -1407213 -1603098 8536946 8504285 4640922 4357658 0 0 313117 328740 0 0 941493 893203 986499 5847242 5672897 2689704 2831388 23544111 30462644 4967611 5089124 18576500 25373520 X SEE SCHEDULE O - Form 990 Part III Line 1 false false 4567320 4357658 SEE SCHEDULE O - Form 990 Part III Line 4a 4567320 true true false false false false false false false true true false false false true true true false false false false false false false true true false true false false false false false false false false false false true false false false false false false false false true 17 6 true 3 true false false false false false true true false false false true false false false X 6 6 false false false false true true true true true false false true true true true true true false false false X JENNIFER L HINZE 2195265868 3838 OAK LAWN AVENUE SUITE L150 DALLAS TX 75219 X X Cynthia E Ethel Office Manager 40.0 0.0 X 108134 0 0 Pat McEvoy Chairman 40.0 0.0 X X 0 0 0 Tucker Enthoven Chairman - Elect 5.0 0.0 X X 0 0 0 Linda Secrest Secretary 0.5 0.0 X X 0 0 0 Gina Betts Treasurer 0.5 0.0 X X 0 0 0 Cynthia Mitchell Member-at-Large 0.25 0.0 X 0 0 0 Claire Emanuelson Past Ball Chairman 0.1 0.0 X 0 0 0 108134 0 0 1 false false false Tom Addis Productions Inc PO Box 190425 Dallas TX 75219 Ball Decor 633646 1 9613612 45395 973802 9659007 0 448074 448074 0 0 0 0 0 49404 49102 302 302 302 330000 9613612 2202383 -1872383 -1872383 509565 240320 269245 269245 0 0 0 Miscellaneous Income 900099 40 40 40 8504285 -1154722 4357658 4357658 0 0 0 0 0 328740 75610 59173 193957 0 0 0 0 0 76355 17562 13744 45049 0 0 0 0 0 124804 28705 22465 73634 0 0 129571 29801 23323 76447 0 0 0 0 0 36420 8377 6555 21488 28701 6601 5166 16934 DECORATIONS 195632 879 688 194065 FOOD AND BEVERAGE 145370 145370 PRINTING 65562 15079 11801 38682 PUBLIC RELATIONS 44000 10120 7920 25960 140084 16928 13249 109907 5672897 4567320 164084 941493 0 0 8004501 8281258 0 0 101628 55336 0 0 0 0 0 0 0 0 180994 127751 534309 507927 73315 26382 15183673 21971917 0 0 0 0 0 0 0 0 23544111 30462644 135406 569406 4640922 4357658 105880 92670 0 0 0 0 0 0 0 0 0 0 85403 69390 4967611 5089124 X 13024822 16475386 5551678 8898134 18576500 25373520 23544111 30462644 2831388 3965632 X false true X true false X 8735562 8748941 9287917 9590347 9659007 46021774 0 0 8735562 8748941 9287917 9590347 9659007 46021774 4720011 41301763 234888 251144 276860 352986 448074 1563952 0 0 0 0 0 829 310 330 0 40 1509 47587235 0.86792 0.88970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15814156 2170000 4386000 71873 22298283 14127352 2665111 -598307 380000 15814156 11091019 1525925 1690408 180000 14127352 9738348 660500 872171 180000 11091019 8346524 2000450 -428626 180000 9738348 0.68076 0.31924 false false 200762 174380 26382 333547 333547 0 26382 0 LEASE INCENTIVE 69390 69390 X 16042890 3965631 1130271 2442703 7538605 8504285 8504285 9245871 1130271 2442703 3572974 5672897 5672897 Form 990 Sch D Part V Line 1f THE ENDOWMENT FUND WAS ESTABLISHED TO PROVIDE FUNDS FOR THE CRYSTAL CHARITY BALL'S OPERATING EXPENSES. A PORTION OF THE INTEREST AND/OR DIVIDEND INCOME IS DISTRIBUTED TO THE CRYSTAL CHARITY BALL TO HELP COVER OPERATING EXPENSES. THE ENDOWMENT FUND BOARD DETERMINES THE TIMING OF DISTRIBUTIONS AND PERCENTAGE OF INCOME TO BE DISTRIBUTED. DURING THE 2019 TAX YEAR, $71,873 OF ENDOWMENT GAINS WERE TRANSFERRED FOR SPENDING. Form 990 Sch D Part XI Line 2d Reclass of special event expense $2,202,383 Reclass of gaming expense $240,320 ---------------------------------------------- Total $2,442,703 Form 990 Sch D Part XII Line 2d Reclass of special event expense $2,202,383 Reclass of gaming expense $240,320 ----------------------------------------------- Total $2,442,703 Form 990 Sch D Part XIII Line 2 Crystal Charity complies with the requirements of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes, which prescribes a recognition threshold and measurement requirements for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. In addition, ASC 740 provides guidance on recognition, classification, and accounting in interim periods and disclosure requirements for uncertain tax provisions. Crystal Charity does not have any uncertain tax positions and therefore, has recorded no liability or benefit for such position for the years ended December 31, 2019 and 2018. Ball 9005912 8704912 301000 495481 415193 6488 92807 1051045 Fashion Show 937700 908700 29000 65000 54443 1000 20926 0 9943612 9613612 330000 495481 480193 60931 93807 1071971 2202383 -1872383 509565 214680 25640 true 0.90000 509565 214680 25640 240320 269245 TX false SEE PART IV. false true false 1.00000 JENNIFER L HINZE 3838 OAK LAWN AVE SUITE L150 DALLAS TX 75219 false SEE PART IV FOR INFORMATION ON GAMI false Form 990 Sch G Part III Line 3 During 2019, the crystal charity ball awarded visa gift cards totaling $27,500 as raffle prizes. This amount is reported as non-cash prizes on Form 990, Schedule G, Part III, in accordance with Texas gaming authorities that classifies gift cards as non-cash equivalents for Texas Tax Purposes. Form 990 Sch G Part III Line 9b The Crystal Charity Ball management believes that the organization does not carry on gaming activities at a level that requires licensing in the State of Texas. Form 990 Sch G Part III Line 16 Gaming Manager Information Name and Title Compensation Services Provided Tucker Enthoven, Volunteer NONE Responsible for raffle ticket sales Cheryl Joyner, Volunteer NONE Responsible for raffle ticket sales true Child & Family Guidance Center 8915 Harry Hines Blvd Dallas TX 75235 750800630 501(c)(3) 40833 Youth Empowerment Mental Health Program Community Partners of Dallas 7950 Elmbrook Dr Dallas TX 75247 752468034 501(c)(3) 580552 Providing for Abused Kids Cristo Rey Dallas High School Inc 1064 N St Augustine Dr Dallas TX 75217 463737066 501(c)(3) 493799 CCB Corporate Work Study Program For The Nations Refugee Outreach 414 S Purdue Dr Garland TX 75042 452256540 501(c)(3) 639357 After-school development Interfaith Family Services 5600 Ross Ave Dallas TX 75206 752028254 501(c)(3) 520833 Children's program Jubilee Park & Community Center 917 Bank St Dallas TX 75223 752726296 501(c)(3) 369150 Pipeline of learning program Los Barrios Unidos Community Clinic Inc 809 Singleton Blvd Dallas TX 75212 751378664 501(c)(3) 443390 CenterPartnering Facility Remodel Mercy Street Inc 3801 Holystone St Dallas TX 75212 450536344 501(c)(3) 145172 South Dallas Expansion Promise House Inc 224 W Page Ave Dallas TX 75208 752180083 501(c)(3) 588572 Emergency Youth Shelter Expansion Readers 2 Leaders 2223 Singleton Blvd Suite 140 Dallas TX 75212 900641325 501(c)(3) 536000 Tutoring Sustainability 10 Form 990 Sch I Part I Line 2 A MEMBER OF THE CRYSTAL CHARITY BALL IS PLACED ON THE BOARD OF EACH OF THE BENEFICIARIES FOR A PERIOD OF TWO YEARS TO ENSURE THE FUNDS ARE USED FOR THE PROJECT AND PURPOSE APPROVED BY THE CRYSTAL CHARITY BALL MEMBERSHIP. THE BENEFICIARIES ARE REQUIRED TO SEND FOLLOW UP REPORTS TO THE BALL CHAIRMAN TO REPORT ON THE USE OF THE FUNDS. X 1 99000 FAIR MARKET VALUE X Donated Prizes 249 621667 Estimated Fair Value X Special Events 9 253135 Estimated Fair Value false false false Form 990 Sch M Part I Line 25 Includes prizes donated for the 2019 Crystal Charity Ball silent auction. Examples of donations include: tickets to sporting events, jewelry, electronics, gift cards, and other various prizes. Form 990 Sch M Part I Line 26 Includes donations used for special events. Donations include: fabric for decorations, donor gifts, food, invitations, and flowers. Form 990 Sch M Column B The number of contributions is based on the number of individual contributions received. Form 990 Part III Line 1 TO AID, SUPPORT, AND MAKE CONTRIBUTIONS AND DONATIONS TO CHARITABLE, RELIGIOUS, OR EDUCATIONAL AGENCIES AND ORGANIZATIONS LOCATED IN DALLAS COUNTY, TEXAS WHICH ARE PRIMARILY CONCERNED WITH OR FOR THE CARE, DEVELOPMENT OR WELFARE OF CHILDREN. Form 990 Part III Line 4a The primary purpose of the Crystal Charity Ball (CCB) is to aid, support and make contributions and donations to charitable, religious, educational, medical institutions, and social agencies which are primarily concerned with or for the care, development or welfare of children. Each year, The Crystal Charity Ball selects non-profit organizations located in Dallas County, Texas as beneficiaries of its financial support. These beneficiaries are selected by the members of The Crystal Charity Ball, who serve as volunteers of the organization. The Crystal Charity Ball hosts an annual ball and fashion show and solicits contributions from corporations, foundations, and individuals in order to meet its pledge of financial support to the beneficiaries. The organizations that received grants during 2019 are listed on Schedule I along with the grant amounts and purposes. Total program service expense for 2019 equaled $4,567,320 which does not include $1,130,271 of donated services and facilities The Crystal Charity Ball received to host its annual events. DONATIONS MADE DIRECTLY TO BENEFICIARIES BY OTHER THIRD PARTIES ON BEHALF OF CCB TOTALED $2,826,886 FOR THE YEAR ENDED DECEMBER 31, 2019. THE DIRECT DONATIONS WERE NOT REFLECTED ON THIS RETURN BECAUSE CCB WAS NOT AN ACTING AGENT OF THE BENEFICIARY ORGANIZATIONS AND THE FUNDS WERE NEVER IN THE CONTROL OF CCB. HOWEVER, THE DIRECT DONATIONS WERE MADE TO THE BENEFICIARIES AS A RESULT OF CCB'S ACTIVITIES AND THE DONORS WERE OFFERED CERTAIN BENEFITS FROM CCB FOR THEIR DONATIONS. Form 990 Part VI Line 6 Members of The Crystal Charity Ball (CCB) have the following rights: to vote on which charities will receive donations from CCB; to approve amendments to CCB's articles of incorporation; to approve a merger or consolidation of CCB with another organization; to approve the lease, sale, or exchange of CCB's property and assets; and to approve the dissolution, liquidation, and wind-down of CCB's affairs. Form 990 Part VI Line 7a THE BALL CHAIRMAN SELECTS THE MEMBERS OF THE BOARD OF DIRECTORS EACH YEAR. Form 990 Part VI Line 7b The Leadership Selection Committee shall be composed of a Chairman, who shall be a past Ball Chairman appointed by the Ball Chairman-Elect; the Ball Chairman-Elect; and at least six (6) active committee chairmen or assistant committee chairmen for the current year, appointed by the Leadership Selection Committee and the Ball Chairman-Elect. They shall receive recommendations for Active and Associate Members for the position of Ball Chairman-Elect and shall select a Ball Chairman-Elect. The Secretary and the Treasurer shall be appointed by the Ball Chairman with whom they will serve and shall serve terms concurrent with the term of that Ball Chairman. The membership committee is composed of the chairman and four members appointed by the incoming ball chairman. The committee shall receive membership proposals, verify the information on each proposal, and monitor the voting for new members. Form 990 Part VI Line 11b The Crystal Charity Ball hires a local independent public accounting firm experienced in the preparation of Forms 990 to prepare the return. The Controller works closely with the paid preparer in gathering the information required. The return is then reviewed by the Audit Committee. After updating the return with Audit Committee members' comments or recommendations, the complete return, along with audited financial statements, is electronically delivered to each board member for review and comment. Upon consensus, the return is filed with the Internal Revenue Service. Form 990 Part VI Line 12C All directors, committee members, officers, and employees are required to comply with the Crystal Charity Balls written conflict of interest policy. All conflicts and potential conflicts of interest are required to be disclosed to the Ball Chairman at the earliest possible time upon recognition of the circumstances which give rise to the conflict. In addition, conflict of interest forms are required to be completed annually and submitted to the Ball Chairman, or the Ball Chairmans designee, within 60 days after the beginning of each calendar year. The information provided is subsequently reviewed by the internal management of CCB and appropriate action is taken as necessary. Form 990 Part VI Line 15 As stated in its by-laws, The Crystal Charity Ball does not compensate its officers or board members. Therefore, no formal process has been implemented for determining the compensation of these individuals. Form 990 Part VI Line 19 Crystal Charity Ball's financial statements and governing documents are available to the general public upon request, with approval of the Ball Chairman. The by-laws are published each year in the Organization's Directory, which is distributed to all active and inactive members and all past Ball Chairmen. The information in the Form 990 is public information, and is available upon request from The Crystal Charity Ball. Form 990 Part VII Section A Line 1a A BALL CHAIRMAN IS ELECTED EACH YEAR TO SERVE ON THE BOARD OF DIRECTORS. THE BALL CHAIRMAN FUNCTIONS AS THE CHIEF EXECUTIVE OFFICER AND RECEIVES NO SALARY OR BENEFITS SERVING IN THIS ROLE. ACCORDINGLY, BECAUSE NO SALARY IS PAID TO THIS INDIVIDUAL, THERE IS NO PROCESS FOR DETERMINING OFFICER SALARY. Form 990 Section 1.263(a)-2(n) Election Section 1.263(a)-3(n) Election - Book Conformity Election The Crystal Charity Ball is making the election under Treas. Reg. 1.263(a)-3(n) to capitalize those repair and maintenance costs that it treats as capital expenditures on its books and records for the tax year ended December 31, 2019. Taxpayer Name: The Crystal Charity Ball Address: 3838 Oak Lawn Avenue, Suite L150 Dallas, TX 75219 Taxpayer Identification Number: 75-6035893 Section 1.263(a)-1(f) De Minimis Safe Harbor Election The Crystal Charity Ball hereby makes the de minimis safe harbor election under Section 1.263(a)-1(f) of the Treasury Regulations, effective for the tax year ending December 31, 2019. Taxpayer has an Applicable Financial Statement for the year of the election. This election permits the taxpayer to deduct for tax purposes any item deducted under its book policy that does not exceed $5,000 per invoice (or per item, as substantiated by the invoice) or items having an economic useful life of twelve months or less as described in Section 1.263(a)-1(f)(1)(i). Taxpayer Name: The Crystal Charity Ball Address: 3838 Oak Lawn Avenue, Suite L150 Dallas, TX 75219 Taxpayer Identification Number: 75-6035893