BETA

FIRST DESCENTS: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
FIRST DESCENTS (EIN 81-0539964)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-16
IRS object ID
201513209349304826
Schema version
2014v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2015-11-16T10:56:38-06:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN010724563PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANTON COLLINS MITCHELL LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1303 EAST 17TH AVENUE SUITE 600AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80203ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810539964EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FIRST DESCENTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFIRSBusinessNameControlTxt
Phone3039452490PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13001 BRIGHTON BOULEVARD NO 623AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80216ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPATRICK RYAN O'DONOGHUEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3039452490PhoneNum
Signature2015-11-16SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWENDY DEWITTPreparerPersonNm
PTINP01358310PTIN
Phone3038301120PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPATRICK RYAN O'DONOGHUEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13001 BRIGHTON BOULEVARD NO 623AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80216ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,049,951GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FIRSTDESCENTS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2003FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionFIRST DESCENTS PROVIDES LIFE-CHANGING OUTDOOR ADVENTURES TO YOUNG ADULTS IMPACTED BY CANCER.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee14TotalEmployeeCnt
Total Volunteers247TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,669,261PYContributionsGrantsAmt
CY Contributions Grants$2,822,472CYContributionsGrantsAmt
PY Program Service Revenue$88,173PYProgramServiceRevenueAmt
CY Program Service Revenue$7,135CYProgramServiceRevenueAmt
PY Investment Income$389PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$440,017PYOtherRevenueAmt
CY Other Revenue-$252,804CYOtherRevenueAmt
PY Total Revenue$2,197,840PYTotalRevenueAmt
CY Total Revenue$2,576,803CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$780,157PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$838,958CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$274,139CYTotalFundraisingExpenseAmt
PY Other Expenses$1,283,274PYOtherExpensesAmt
CY Other Expenses$1,309,298CYOtherExpensesAmt
PY Total Expenses$2,063,431PYTotalExpensesAmt
CY Total Expenses$2,148,256CYTotalExpensesAmt
PY Revenues Less Expenses$134,409PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$428,547CYRevenuesLessExpensesAmt
Total Assets BOY$880,781TotalAssetsBOYAmt
Total Assets EOY$1,373,518TotalAssetsEOYAmt
Total Liabilities BOY$50,070TotalLiabilitiesBOYAmt
Total Liabilities EOY$104,615TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$830,711NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,268,903NetAssetsOrFundBalancesEOYAmt
MissionFIRST DESCENTS PROVIDES LIFE-CHANGING OUTDOOR ADVENTURES TO YOUNG ADULTS IMPACTED BY CANCER.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,667,051ExpenseAmt
Revenue$7,135RevenueAmt
DescDURING THE FIRST DESCENTS EXPERIENCES, YOUNG ADULT CANCER FIGHTERS AND SURVIVORS ARE EMPOWERED THROUGH CONQUERING LEGITIMATE OUTDOOR CHALLENGES TO PUSH THEIR LIMITS AND FACE THEIR FEARS-AND BY DOING SO, REGAIN THE CONFIDENCE LOST TO CANCER. FIRST DESCENTS PROVIDED 36 WEEKLONG PROGRAMS SERVING 427 PARTICIPANTS, 5 TWO-THREE DAY PROGRAMS SERVING 25 PARTICIPANTS AND 35 TRIBUTARY PROGRAMS SERVING 233 PARTICIPANTS IN 2014-TOTALLING 685 PARTICIPANTS SERVED.Desc
Total Program Service Expenses$1,667,051TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
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 EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
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 ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
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 ContriYes (1)DeductibleNonCashContriInd
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 Document75IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld Compliance0BackupWthldComplianceInd
Employee14EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
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 BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMICHELLE WELCHPersonNm
Phone3038301120PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1303 E 17TH AVENUE SUITE 600AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80203ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
BRADFORD R LUDDEN
FOUNDER40.00Yes (X)$99,578$0$8,122
BRENT GOLDSTEIN
CHAIRPERSON4.00Yes (X)$0$0$0Yes (X)
JOEL APPEL
DIRECTOR4.00Yes (X)$0$0$0
LARRY SMITH
DIRECTOR4.00Yes (X)$0$0$0
EVA HO
DIRECTOR4.00Yes (X)$0$0$0
COREY NIELSON
DIRECTOR20.00Yes (X)$0$0$0
DAVID LEE
DIRECTOR4.00Yes (X)$0$0$0
BRAD REISS
DIRECTOR4.00Yes (X)$0$0$0
JENNIFER FEIKEN
DIRECTOR4.00Yes (X)$0$0$0
ROCHELLE SHORETZ
DIRECTOR4.00Yes (X)$0$0$0
JOSH BEHR
DIRECTOR4.00Yes (X)$0$0$0
PATRICK RYAN O'DONOGHUE
EXECUTIVE DIRECTOR40.00$100,371$0$8,168Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$199,949TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$16,290TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$528,177FundraisingAmt
All Other Contributions$2,294,295AllOtherContributionsAmt
Noncash Contributions$210,822NoncashContributionsAmt
Total Contributions$2,822,472TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,135TotalRevenueColumnAmt
Related Or Exempt Func Income$7,135RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$7,135TotalProgramServiceRevenueAmt
Fundraising Gross Income$220,344FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$528,177ContriRptFundraisingEventAmt
Fundraising Direct Expenses$473,148FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$252,804TotalRevenueColumnAmt
Exclusion-$252,804ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,576,803TotalRevenueColumnAmt
Related Or Exempt Func Income$7,135RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$252,804ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$216,239TotalAmt
Program Services$118,889ProgramServicesAmt
Management And General$32,478ManagementAndGeneralAmt
Fundraising$64,872FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$502,191TotalAmt
Program Services$442,565ProgramServicesAmt
Management And General$39,365ManagementAndGeneralAmt
Fundraising$20,261FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$120,528TotalAmt
Program Services$81,945ProgramServicesAmt
Management And General$16,126ManagementAndGeneralAmt
Fundraising$22,457FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$546,962TotalAmt
Program Services$432,078ProgramServicesAmt
Management And General$53,339ManagementAndGeneralAmt
Fundraising$61,545FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$96,567TotalAmt
Program Services$67,050ProgramServicesAmt
Management And General$1,344ManagementAndGeneralAmt
Fundraising$28,173FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$51,179TotalAmt
Program Services$7,480ProgramServicesAmt
Management And General$4,119ManagementAndGeneralAmt
Fundraising$39,580FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$89,598TotalAmt
Program Services$28,866ProgramServicesAmt
Management And General$44,715ManagementAndGeneralAmt
Fundraising$16,017FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$7,979TotalAmt
Program Services$6,658ProgramServicesAmt
Management And General$300ManagementAndGeneralAmt
Fundraising$1,021FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,499TotalAmt
Program Services$4,744ProgramServicesAmt
Management And General$650ManagementAndGeneralAmt
Fundraising$1,105FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,653TotalAmt
Program Services$2,521ProgramServicesAmt
Management And General$7,416ManagementAndGeneralAmt
Fundraising$716FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROGRAM MEALS$283,105$257,499$7,214$18,392
FACILITY/EQUIP RENT$184,721$184,721
ALUMNI OUTREACH$29,869$29,869
PROGRAM SUPPLIES$2,105$2,105

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$61TotalAmt
Program Services$61ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,148,256TotalAmt
Program Services$1,667,051ProgramServicesAmt
Management And General$207,066ManagementAndGeneralAmt
Fundraising$274,139FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$446,974BOYAmt
EOY$716,935EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$162,169BOYAmt
EOY$142,351EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$237,500EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$170,603BOYAmt
EOY$78,472EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$8,872BOYAmt
EOY$10,100EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$66,348BOYAmt
EOY$172,617EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$39,813LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$28,270LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,397BOYAmt
EOY$11,543EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$17,418BOYAmt
EOY$4,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$880,781BOYAmt
EOY$1,373,518EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$40,070BOYAmt
EOY$100,615EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$10,000BOYAmt
EOY$4,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$50,070BOYAmt
EOY$104,615EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$780,711BOYAmt
EOY$1,021,403EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$50,000BOYAmt
EOY$247,500EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$830,711BOYAmt
EOY$1,268,903EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$880,781BOYAmt
EOY$1,373,518EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$428,547ReconcilationRevenueExpnssAmt
Prior Period Adjustments$9,645PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$819,863CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,713,411CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,665,389CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,669,261CurrentTaxYearMinus1YearAmt
Current Tax Year$2,822,472CurrentTaxYearAmt
Total$8,690,396TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$819,863CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,713,411CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,665,389CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,669,261CurrentTaxYearMinus1YearAmt
Current Tax Year$2,822,472CurrentTaxYearAmt
Total$8,690,396TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,405,901SubstantialContributorsTotAmt
Public Support Total170$7,284,495PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$761CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$345CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$543CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$389CurrentTaxYearMinus1YearAmt
Total$2,038TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$99,774CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$206,286CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$917,142CurrentTaxYearMinus2YearsAmt
Total$1,223,202TotalAmt
FieldValueIRS element (for citing)
Total Support$9,915,636TotalSupportAmt
Gross Receipts Rltd Activities$755,656GrossReceiptsRltdActivitiesAmt
Public Support CY1700.73460PublicSupportCY170Pct
Public Support PY1700.69220PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$39,813OtherCostOrOtherBasisAmt
Depreciation$28,270DepreciationAmt
Book Value$11,543BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$11,543TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFIRST DESCENTS IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IT QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION. INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WAS NO UNRELATED BUSINESS INCOME IN THE YEAR ENDED DECEMBER 31, 2014. MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY FIRST DESCENTS AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT LIKELY WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS AND DETERMINED THAT THERE ARE NONE. FIRST DESCENTS IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2011.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FD BALLEvent1Nm
Gross Receipts Event1$550,685GrossReceiptsEvent1Amt
Charitable Contri Event1$422,738CharitableContriEvent1Amt
Gross Revenue Event1$127,947GrossRevenueEvent1Amt
Other Direct Expenses Event1$270,192OtherDirectExpensesEvent1Amt
Event2FALL AFFAIREvent2Nm
Gross Receipts Event2$57,301GrossReceiptsEvent2Amt
Charitable Contri Event2$41,459CharitableContriEvent2Amt
Gross Revenue Event2$15,842GrossRevenueEvent2Amt
Other Direct Expenses Event2$61,866OtherDirectExpensesEvent2Amt
Other Events Total5OtherEventsTotalCnt
Gross Receipts Other Events$140,535GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$63,980CharitableContriOtherEventsAmt
Gross Revenue Other Events$76,555GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$141,090OthDirectExpnssOtherEventsAmt
Gross Receipts Total$748,521GrossReceiptsTotalAmt
Charitable Contributions Tot$528,177CharitableContributionsTotAmt
Gross Revenue Total Events$220,344GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$473,148OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$473,148DirectExpenseSummaryEventsAmt
Net Income Summary-$252,804NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Noncash Contributions Rpt F990$16,600NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)AUCTION ITEMS196$165,667FAIR MARKET VALUE
Yes (X)FOOD/BEVERAGE3$23,805FAIR MARKET VALUE
Yes (X)EQUIPMENT30$4,750FAIR MARKET VALUE
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE CHIEF OPERATING OFFICER AND PERSONNEL RESPONSIBLE FOR FINANCIAL ACCOUNTING.
FORM 990, PART VI, SECTION B, LINE 12CDIRECTORS AND OFFICERS MUST DISCLOSE ALL MATERIAL FACTS CONCERNING AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS DISCOVERED. DISCLOSURE SHALL BE DIRECTED TO THE BOARD OF DIRECTORS VIA THE CHAIRPERSON, CHIEF EXECUTIVE OFFICER OR THE SECRETARY. IF IT APPEARS THAT A CONFLICT OF INTEREST EXISTS, THE BOARD OF DIRECTORS OR THE CHAIR OF THE RELEVANT COMMITTEE THEREOF SHALL APPOINT A NON-INTEREST PERSON OR A COMMITTEE OF THE BOARD OF DIRECTORS TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. IF THE BOARD OF DIRECTORS HAS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR OR OFFICER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL INFORM SUCH PERSON OF BASIS FOR SUCH BELIEF AND AFFORD SUCH PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF AFTER HEARING THE RESPONSE OF THE DIRECTOR OR OFFICER, AND MAKING FURTHER INVESTIGATION, THE BOARD OF DIRECTORS DETERMINES THAT THE DIRECTOR OR OFFICER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE REMEDIAL ACTION.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION CONDUCTED AN ANALYSIS OF NONPROFIT PAY BY REGION, JOB FUNCTION, ETC. IN ORDER TO DETERMINE SUITABLE COMPENSATION FOR ITS CEO, COO, DIRECTORS AND ALL STAFF. THE PROPOSED COMPENSATION WAS PRESENTED TO THE BOARD FOR APPROVAL. THIS PROCESS WAS LAST CONDUCTED IN DECEMBER 2014.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC BY REQUEST AT ITS OFFICE.
FORM 990, PART IX, LINE 11GPAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 2,237. MANAGEMENT AND GENERAL EXPENSES 1,042. FUNDRAISING EXPENSES 763. TOTAL EXPENSES 4,042. CONTRACT STAFF: PROGRAM SERVICE EXPENSES 425,970. MANAGEMENT AND GENERAL EXPENSES 243. FUNDRAISING EXPENSES 37,931. TOTAL EXPENSES 464,144. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 3,871. MANAGEMENT AND GENERAL EXPENSES 52,054. FUNDRAISING EXPENSES 22,851. TOTAL EXPENSES 78,776.

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