FRIENDS OF RUSSIAN ORPHANS: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF RUSSIAN ORPHANS (EIN 06-1647674)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-13
IRS object ID
201923179349302217
Schema version
2018v3.1
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

FieldValueIRS element (for citing)
Return2019-11-13T09:12:22-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN472317967PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1The Bottom Line LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15225 Secor Rd STE 1AddressLine1Txt
CityToledoCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43623ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN061647674EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Friends of Russian OrphansBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line17557 Wind River DriveAddressLine1Txt
CitySylvaniaCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43560ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLisa WursterPersonNm
Person TitlePresidentPersonTitleTxt
Phone4198416971PhoneNum
Signature2019-11-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLes Marsh CPAPreparerPersonNm
PTINP01373443PTIN
Phone4194722841PhoneNum
Preparation2019-11-13PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address72.241.36.68IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-13IPDt
IP Tm10:22:45IPTm
Federal Original Submission Id3419762019317uyuntoqFederalOriginalSubmissionId
Federal Original Submission Id2019-11-13FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdECFD913DBAD895F4A24B7433EDE7496B9900414BAtSubmissionCreationDeviceId
At Submission Filing Device IdECFD913DBAD895F4A24B7433EDE7496B9900414BAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-04-17 16:48:07ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLisa WursterPrincipalOfficerNm
Gross Receipts$36,703GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.fororphans.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionSupport for Russian Orphans and their orphanages.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$28,308PYContributionsGrantsAmt
CY Contributions Grants$36,685CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$17PYInvestmentIncomeAmt
CY Investment Income$18CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$28,325PYTotalRevenueAmt
CY Total Revenue$36,703CYTotalRevenueAmt
PY Grants And Similar Paid$55,510PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$31,569CYGrantsAndSimilarPaidAmt
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$2,187PYOtherExpensesAmt
CY Other Expenses$6,596CYOtherExpensesAmt
PY Total Expenses$57,697PYTotalExpensesAmt
CY Total Expenses$38,165CYTotalExpensesAmt
PY Revenues Less Expenses-$29,372PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,462CYRevenuesLessExpensesAmt
Total Assets BOY$91,304TotalAssetsBOYAmt
Total Assets EOY$89,842TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$91,304NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$89,842NetAssetsOrFundBalancesEOYAmt
MissionSupport for Russian Orphans and their orphanages.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$12,569ExpenseAmt
DescDonated funds to Arkhangelesk and Dzherinzsk orphanages to allocate toward Bible School for the childrenDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$7,500ExpenseAmt
DescDonated funds to Deti Nashi Organization to support building improvements at orphanage supported by Deti NashiDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$4,400ExpenseAmt
DescDonated funds to Velsk OrphanageDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (11 entries)

ExpenseExpenseAmtDescDesc
$3,300Provided financial support for the Bible school program at Rakula-Koshensky and Dzherinzsk orphanages and Moldova
$2,400Donated Funds to Dzerzhinsk Medical Orphanage for Computer lab, glasses for the children, and Bible School
$1,400Donated funds to Dzerzhinsk Orphanage for medical needs, laundry equipment, bicycles, and scooters
Provided funds to support the House of Hope in Omsk. The House of Hope is a residential facility for graduated orphans who have no where else to go. The graduated orphans are provided help on vocational training, documentation, life skills, and spiritual guidance. Disabled graduated orphans are also provided assistance.
Donated funds to Pushinko orphans
Donation of funds to the Krasnoarmeysk Church to support summer camp for orphans and other children
Provided funds to support the Kostrama Orphanage
Donated funds to support Krasnoarmeysk Church in connection with orphan programs
Provided funds to support the orphan ministry of Krasnoarmeysk Church
Donated funds to Moscow Regional Orphanages
Provided funds to assist children in Moldova
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$7,100TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$31,569TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
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 OfficeYes (true)ForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
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 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 With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (true)ForeignFinancialAccountInd
Foreign CountryRSForeignCountryCd
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
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
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 Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 PolicyfalseConflictOfInterestPolicyInd
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

FieldValueIRS element (for citing)
PersonLisa WursterPersonNm
Phone4198416971PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17557 Wind River DriveAddressLine1Txt
CitySylvaniaCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43560ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Lisa Wurster
President10.000.00Yes (X)$0$0$0
Phillip Wurster
Vice President5.000.00Yes (X)$0$0$0
Teresa Grigsby
Secretary2.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$36,685AllOtherContributionsAmt
Total Contributions$36,685TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$18TotalRevenueColumnAmt
Related Or Exempt Func Income$18RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$36,703TotalRevenueColumnAmt
Related Or Exempt Func Income$18RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$31,569TotalAmt
Program Services$31,569ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,851TotalAmt
Management And General$1,851ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,700TotalAmt
Management And General$2,700ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
Bank Service Charges$350$350
Postage$285$285
Website$148$148

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,262TotalAmt
Management And General$1,262ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$38,165TotalAmt
Program Services$31,569ProgramServicesAmt
Management And General$6,596ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$91,164BOYAmt
EOY$89,842EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$140BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$500LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$500LandBldgEquipAccumDeprecAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$91,304BOYAmt
EOY$89,842EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$22,803BOYAmt
EOY$22,834EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$68,501BOYAmt
EOY$67,008EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$91,304BOYAmt
EOY$89,842EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$91,304BOYAmt
EOY$89,842EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,462ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
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$119,640CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$122,637CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$33,395CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,308CurrentTaxYearMinus1YearAmt
Current Tax Year$36,683CurrentTaxYearAmt
Total$340,663TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$119,640CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$122,637CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$33,395CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,308CurrentTaxYearMinus1YearAmt
Current Tax Year$36,683CurrentTaxYearAmt
Total$340,663TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$340,663PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$23CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$17CurrentTaxYearMinus1YearAmt
Current Tax Year$18CurrentTaxYearAmt
Total$109TotalAmt
FieldValueIRS element (for citing)
Total Support$340,772TotalSupportAmt
Public Support CY1700.99970PublicSupportCY170Pct
Public Support PY1700.99970PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$500OtherCostOrOtherBasisAmt
Depreciation$500DepreciationAmt

Schedule F IRS990ScheduleF

Grants To Org Outside US GrantsToOrgOutsideUSGrp (3 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtValuation Method UsedValuationMethodUsedDesc
Russia and Neighboring StatesBuilding Repairs and ImprovementsFair market value
Russia and Neighboring StatesRestroom repairs and suppliesFair market value
Russia and Neighboring StatesBible School programFair market value
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2Lisa Wurster, President, and Phillip Wurster, Vice President, are Spouses. Lisa Wurster, President, and Teresa Grigsby, Secretary, are sisters.Lisa Wurster, President, and Phillip Wurster, Vice President, are the parents of Mary (Wurster) Brunette, Member of the Board.Lisa Wurster, President, and Phillip Wurster, Vice President, are the parents of Peter Wurster, Member of the Board.
Form 990 governing body review Part VI line 11The Form 990 is made available to the governing body to review before filing.
Form 990 availability to public Part VI line 18A copy of the Form 990 is located at 7557 Wind River Drive Sylvania, Ohio 43560 and is available to the public for viewing upon request.
Governing documents etc available to public Part VI line 19The governing documents are located at 7557 Wind River Drive Sylvania, Ohio 43560 and are available to the public for viewing upon request.

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