SET FREE ALLIANCE: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- SET FREE ALLIANCE (EIN 46-4741584)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-10-17
- IRS object ID
- 201742909349300024
- Schema version
- 2016v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule G
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-10-17T11:11:10-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1255 Lakes Parkway Suite 130 | AddressLine1Txt |
| City | Lawrenceville | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464741584 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Set Free Alliance | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SETF | BusinessNameControlTxt |
| Phone | 8649623310 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1709 | AddressLine1Txt |
| City | Simpsonville | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29681 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | David Moorhead | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 8649623310 | PhoneNum |
| Signature | 2017-10-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Francis K Brown II | PreparerPersonNm |
| PTIN | P00465640 | PTIN |
| Phone | 6785185301 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 173.240.105.108 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-10-17 | IPDt |
| IP Tm | 10:10:51 | IPTm |
| IP Timezone | MD | IPTimezoneCd |
| Federal Original Submission Id | 3539382017263033fe05 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2017-09-20 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 0BEB7AAFB2B06B82802C5CF9516DA83B706B74E3 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | E54AD8BFF81CE6B9B854E89676196A13475BBE7B | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | David Moorhead | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1709 | AddressLine1Txt |
| City | Simpsonville | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29681 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,718,895 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.setfreealliance.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | Provide support to children rescued from slavery and child trafficking primarily in India. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,518,797 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,718,713 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $82 | PYInvestmentIncomeAmt |
| CY Investment Income | $182 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | -$56,672 | CYOtherRevenueAmt |
| PY Total Revenue | $3,518,879 | PYTotalRevenueAmt |
| CY Total Revenue | $3,662,223 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,870,618 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,689,400 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $167,607 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $74,377 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $16,348 | PYOtherExpensesAmt |
| CY Other Expenses | $97,183 | CYOtherExpensesAmt |
| PY Total Expenses | $2,886,966 | PYTotalExpensesAmt |
| CY Total Expenses | $3,954,190 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $631,913 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$291,967 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $632,013 | TotalAssetsBOYAmt |
| Total Assets EOY | $370,460 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $13,242 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $632,013 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $357,218 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Works in partnership to give new life to rescued slave children and other abandoned children in India. Set Free Alliance, with their partner organization, provides loving guidance, housing, food, clothing, medical services, basic education and vocational training. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,689,400 | ExpenseAmt |
| Grant | $3,689,400 | GrantAmt |
| Desc | SET FREE CAMPUS: The campus will provide a home for the rescued and abandoned children where all programs can be maximized for quality, including security, spiritual nurture, character development, education, and age appropriate vocational training. Presently, the children are spread out over many hours of traveling time throughout India making delivery of programs and services difficult and expensive. Capacity of the campus is approximately 2,000 children.CARING FOR RESCUED CHILDREN: Set Free Alliance partners with the Sylom Pastors League to rescue children caught in human trafficking or abandoned by desperately poor parents. Over 14,000 children have been rescued to date. Set Free Alliance supports the care of approximately 5,600 rescued and abandoned children who have nowhere else to go. The children are provided love and guidance, food, secure shelter, clothing, medical care, basic education, and age-appropriate vocational training.HERO: RESCUING AND REUNITING CHILDREN: Our HERO Program funds the physical rescue of children from slavery in India. Once rescued, data is collected on each child, and efforts are made to locate and reunite the child with his/her family. If the child has no place to go, they are placed in our care. In addition to rescuing the children, this program has successfully reunited more than 8,000 children with the families that they were once were taken from.The Organization uses 100% of general public donations to support the Set Free children in India. The 100% model depends on a group of visionary private donors whose combined effort covers the organization's operating costs, paying for everything from staff salaries and website design to reimbursing credit card transaction fees on donations to Set Free Alliance. This setup covers all of the necessary expenses of running the organization, and powers the 100% model so that all public donations for Set Free Alliance go directly to India. | Desc |
| Total Program Service Expenses | $3,689,400 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jennifer McMakin | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8649623310 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1709 | AddressLine1Txt |
| City | Simpsonville | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29681 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Henry VanDyke | ||||||
| Chairman | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Greg Szabo | ||||||
| Chairman (part year) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Harold Christian | ||||||
| Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| David Hardy | ||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Matt Ritter | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Roland Bergeron | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mike Pereyo | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Lisa Castellani | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jim Frith | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Cassandra Martin | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| David Moorhead | ||||||
| President | 40.00 | Yes (X) | $52,200 | $0 | $49,702 | |
| Marcy Moorhead | ||||||
| Director of Operations | 40.00 | Yes (X) | $40,000 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $92,200 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $49,702 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $287,920 | FundraisingAmt |
| All Other Contributions | $3,430,793 | AllOtherContributionsAmt |
| Total Contributions | $3,718,713 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $182 | TotalRevenueColumnAmt |
| Exclusion | $182 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $287,920 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $56,672 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$56,672 | TotalRevenueColumnAmt |
| Exclusion | -$56,672 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,662,223 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$56,490 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,689,400 | TotalAmt |
| Program Services | $3,689,400 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,816 | TotalAmt |
| Management And General | $40,776 | ManagementAndGeneralAmt |
| Fundraising | $23,040 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,272 | TotalAmt |
| Management And General | $15,939 | ManagementAndGeneralAmt |
| Fundraising | $44,333 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,519 | TotalAmt |
| Management And General | $43,519 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $764 | TotalAmt |
| Management And General | $764 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,425 | TotalAmt |
| Management And General | $1,425 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,965 | TotalAmt |
| Management And General | $3,965 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,045 | TotalAmt |
| Management And General | $2,045 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,520 | TotalAmt |
| Management And General | $33,520 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $878 | TotalAmt |
| Management And General | $878 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,377 | TotalAmt |
| Management And General | $7,377 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,741 | TotalAmt |
| Management And General | $126 | ManagementAndGeneralAmt |
| Fundraising | $6,615 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,680 | TotalAmt |
| Management And General | $12,680 | ManagementAndGeneralAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,788 | TotalAmt |
| Management And General | $27,399 | ManagementAndGeneralAmt |
| Fundraising | $389 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,954,190 | TotalAmt |
| Program Services | $3,689,400 | ProgramServicesAmt |
| Management And General | $190,413 | ManagementAndGeneralAmt |
| Fundraising | $74,377 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $632,013 | BOYAmt |
| EOY | $296,894 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $72,072 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,494 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $632,013 | BOYAmt |
| EOY | $370,460 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $13,242 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $13,242 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$12,465 | BOYAmt |
| EOY | $24,863 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $644,478 | BOYAmt |
| EOY | $332,355 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $632,013 | BOYAmt |
| EOY | $357,218 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $632,013 | BOYAmt |
| EOY | $370,460 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$291,967 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $17,172 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 Minus1 Year | $3,518,797 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,718,713 | CurrentTaxYearAmt |
| Total | $7,237,510 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $3,518,797 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,718,713 | CurrentTaxYearAmt |
| Total | $7,237,510 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $55,245 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,182,265 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $82 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $182 | CurrentTaxYearAmt |
| Total | $264 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,237,774 | TotalSupportAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2016 and 2015, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Organization was formed in 2014, and files information tax returns in the U.S. and various states. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| South Asia | 0 | 0 | Grants to Recipients Located in Region | $3,689,400 |
| South Asia | 0 | 0 | Fundraising | $11,666 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $3,701,066 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $3,701,066 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | South Asia | RegionTxt |
| Purpose Of Grant | Set Free Alliance gives 100% of general contribtutions to the rescued and abandoned children in India. The children receive shelter, food, medical care, basic education and age appropriate vocational training. | PurposeOfGrantTxt |
| Cash Grant | $3,689,400 | CashGrantAmt |
| Manner Of Cash Disbursement | Wire transfer | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | Set Free Alliance wires money to Sylom Blind Center, a registered NGO in India since 1989, designating where funds are allocated. Sylom Blind Center provides monthly expense reports on how funds are spent down to each rupee. Expenditures are discussed and reviewed by the Set Free Alliance management team. The Foreign Contribution Regulation Act (FCRA), an Indian legislation, is a law enacted by Parliament to regulate foreign contributions (especially monetary donations) provided by certain individuals or associations to NGOs and others within India. The FCRA gave them the #1 NGO ranking in Andhra Pradesh in 2016. Set Free Alliance also performs site visits. |
| Part I, line 3: | Expenses are accounted for based on the accural method of accounting. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Gala | Event1Nm |
| Gross Receipts Event1 | $287,920 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $287,920 | CharitableContriEvent1Amt |
| Food And Beverage Event1 | $33,425 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $23,247 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $287,920 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $287,920 | CharitableContributionsTotAmt |
| Food And Beverage Total Events | $33,425 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $23,247 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $56,672 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$56,672 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | The organization provides a minister's housing allowance for the President, this benefit is not taxable. |
| Form 990, Part VII, Section A, Line 5: | Fenton Moorhead Evangelistic Association (FMEA), an unrelated organization, supported Set Free Alliance as the organization established itself. FMEA paid the operating costs for Set Free Alliance for part of reporting year, this includes staff compensation. The value of the contributed staff compensation for David and Marcy Moorhead is included with the compensation paid by Set Free Alliance in Form 990, Part VII, Section A, Line 1a. The contributed support from FMEA is removed from Form 990, Part VIII and IX, as the support is considered contributed services and not considered in Revenue and Expense for Form 990 reporting. FMEA paid David Moorhead, President, $26,100 of salary, $2,700 of retirement benefits and $29,286 of other benefits. FMEA paid Marcy Moorhead, Director of Operations, $20,000 for salary. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| David Moorhead | |||
| Family member of Marcy Moorhead, Director of Operations | $43,816 | Compensation and benefits | 0 |
| Marcy Moorhead | |||
| Family member of David Moorhead, President | $20,000 | Compensation | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part IV: | FormAndLineReferenceDesc |
| Explanation | Explanation for including David Moorhead and Marcy Moorhead in Schedule L, Part IV and Form 990, Part VII, Section A:The instructions to Schedule L (Form 990), Part IV state that compensation reported in Form 990, Part VII, Section A does not have to be reported in Schedule L, Part IV, "...unless the compensation was to a family member of another person reported in Form 990, Part VII, Section A." | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Heading, Box C: | The organization's physical address is 879 Ne Main Street, Suite A, Simpsonville, SC 29681. Mail is not received at the organization's physical address. |
| Form 990, Heading, Box B: | Schedule B, Part I and II was amended to remove non-cash contributions that are being treated as contributed services throughout the rest of the return. |
| Form 990, Part VI, Section A, line 2 | David Moorhead and Marcy Moorhead - family relationship |
| Form 990, Part VI, Section A, line 8b | The organization does not have a committee with authority to act on behalf of the governing body. Therefore, this question has been answered "no" in accordance with the instructions. |
| Form 990, Part VI, Section B, line 11b | Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Leadership Committee is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Section C, line 18 | The organization makes its Form 990 available on the organization's website and Form 990 and Form 1023 are available upon request. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. |
| Form 990, Part XII, Line 2c: | The organization's governing body assumes responsibility for oversight of the review of its financial statements and selection of an independent accountant. |
Comments