JOE KOCUR FOUNDATION FOR CHILDREN INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
JOE KOCUR FOUNDATION FOR CHILDREN INC (EIN 45-3858057)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-11-08
IRS object ID
201623139349301967
Schema version
2015v2.1
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)
Return2016-11-08T14:09:55-06:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN382693750PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GAMBKA & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12817 S MILFORD ROAD SUITE 100AddressLine1Txt
CityHIGHLANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48357ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453858057EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOE KOCUR FOUNDATION FOR CHILDREN INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJOEKBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12817 S MILFORD ROAD No 100AddressLine1Txt
CityHIGHLANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48357ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGREGORY KOCURPersonNm
Person TitleDIRECTORPersonTitleTxt
Signature2016-11-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL J GAMBKA CPAPreparerPersonNm
PTINP01432906PTIN
Phone2485296544PhoneNum
Preparation2016-11-04PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGREGORY J KOCURPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12830 VERO DRIVEAddressLine1Txt
CityHIGHLANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48356ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$149,394GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressJOEKOCURFOUNDATION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionCONTRIBUTE MONIES TO CHARITIES WHICH PRIMARILY BENEFIT DISABLED AND DISADVANTAGED CHILDREN.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$100,557PYProgramServiceRevenueAmt
CY Program Service Revenue$149,394CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$100,557PYTotalRevenueAmt
CY Total Revenue$149,394CYTotalRevenueAmt
PY Grants And Similar Paid$45,656PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$63,989CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$51,364PYOtherExpensesAmt
CY Other Expenses$68,197CYOtherExpensesAmt
PY Total Expenses$97,020PYTotalExpensesAmt
CY Total Expenses$132,186CYTotalExpensesAmt
PY Revenues Less Expenses$3,537PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$17,208CYRevenuesLessExpensesAmt
Total Assets BOY$46,119TotalAssetsBOYAmt
Total Assets EOY$63,327TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$46,119NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$63,327NetAssetsOrFundBalancesEOYAmt
MissionCONTRIBUTE MONIES TO CHARITES WHICH PRIMARILY BENEFIT DISABLED AND DISADVANTAGED CHILDREN.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$121,977ExpenseAmt
Grant$63,989GrantAmt
Revenue$149,394RevenueAmt
DescPROGRAM SERVICES INCLUDE A CHARITY SOFTBALL GAMEDesc
Total Program Service Expenses$121,977TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RONALD MANNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2487629900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17967 TIPSICO TRAILAddressLine1Txt
CityHOLLYCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48442ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
RONALD MANN
DIRECTOR0.00Yes (X)$0$0$0
CHRISTOPHER P BAKER
DIRECTOR0.00Yes (X)$0$0$0
JOHN BERRY
DIRECTOR0.00Yes (X)$0$0$0
KENDALL KOCUR
DIRECTOR0.00Yes (X)$0$0$0
GREGORY J KOCUR
PRESIDENT0.00$0$0$0Yes (X)
DONALD VALLEY
TREASURER0.00$0$0$0Yes (X)
MICHAEL S DORE
SECRETARY0.00$0$0$0Yes (X)
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 Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescALUMNI SOFTBALL GAMEDesc
Business711210BusinessCd
Total Revenue Column$149,394TotalRevenueColumnAmt
Related Or Exempt Func Income$149,394RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$149,394TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$149,394TotalRevenueColumnAmt
Related Or Exempt Func Income$149,394RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$63,989TotalAmt
Program Services$63,989ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,800TotalAmt
Management And General$1,800ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$589TotalAmt
Management And General$589ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$7,620TotalAmt
Management And General$7,620ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$200TotalAmt
Management And General$200ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescSOFTBALL GAME EXPENSESDesc
Total$57,988TotalAmt
Program Services$57,988ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$132,186TotalAmt
Program Services$121,977ProgramServicesAmt
Management And General$10,209ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$46,119BOYAmt
EOY$63,327EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$46,119BOYAmt
EOY$63,327EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$46,119BOYAmt
EOY$63,327EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$46,119BOYAmt
EOY$63,327EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$46,119BOYAmt
EOY$63,327EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$17,208ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$33,776CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,200CurrentTaxYearMinus2YearsAmt
Total$35,976TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$72,413CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$223,707CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$100,557CurrentTaxYearMinus1YearAmt
Current Tax Year$149,394CurrentTaxYearAmt
Total$546,071TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$106,189CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$225,907CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$100,557CurrentTaxYearMinus1YearAmt
Current Tax Year$149,394CurrentTaxYearAmt
Total$582,047TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$582,047PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$106,189CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$225,907CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$100,557CurrentTaxYearMinus1YearAmt
Current Tax Year$149,394CurrentTaxYearAmt
Total$582,047TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable (8 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
FAR CONSERVATORY
1669 W MAPLEBIRMINGHAMMI48009381689200501(C)(3)$8,526GENERAL ASSISTANCE FOR CHILDREN AND ADULTS
HURON VALLEY SCHOOLS
1630 BOGIE LAKE ROADWHITE LAKEMI48323386003064501(C)(3)$8,526SCHOLARSHIP FUND
WINGS OF MERCY EAST MICHIGAN INC
15057 LINDBERG COURTLINDENMI48451383289851501(C)(3)$8,526AIR TRANSPORTATION ASSISTANCE FOR CHILDREN AND ADULTS NEEDING MEDICAL CAREGENERAL ASSISTANCE FOR CHILDREN AND ADULTS
THV INC
2380 WIXOM TRAIL SUITE HMILFORDMI48381271691484501(C)(3)$8,526GENERAL ASSISTANCE FOR CHILDREN AND ADULTS
TEAM KENDAL KIDZ
200 LAKE PINES DRIVEBRIGHTONMI48114275208995501(C)(3)$8,526GENERAL ASSISTANCE FOR CHILDREN AND ADULTS
PLAY LIKE JACKSON FOUNDATION
17195 SILVER PARKWAY 306FENTONMI48430462926028501(C)(3)$8,526GENERAL ASSITANCE FOR CHILDREN AND ADULTS
RONALD MCDONALD HOUSE OF DETROIT
4707 ST ANTOINE 200DETROITMI48201382182406501(C)(3)$8,333GENERAL ASSISTANCE FOR THE O'ROURKE FAMILY
(no name)
GENERAL ASSITANCE FOR CHILDREN

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11THE ORGANIZATION REVIEWS THE 990 AT THEIR BOARD MEETING
Form 990, Part VI, Section B, line 12cOFFICER AND DIRECTORS ARE ASKED TO DISCLOSE ANY BUSINESS INTEREST OR OTHER POTENTIAL CONFLICT OF INTEREST.
Form 990, Part VI, Section C, line 19THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC

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