FIRST DESCENTS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- FIRST DESCENTS (EIN 81-0539964)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-08-01
- IRS object ID
- 201302139349300625
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-08-01T12:00:00-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010724563 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANTON COLLINS MITCHELL LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 303 EAST 17TH AVENUE SUITE 600 | AddressLine1 |
| City | DENVER | City |
| State | CO | State |
| ZIP Code | 80203 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810539964 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIRST DESCENTS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FIRS | NameControl |
| Phone | 3039452490 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 767 SANTA FE DRIVE | AddressLine1 |
| City | DENVER | City |
| State | CO | State |
| ZIP Code | 80204 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRADFORD LUDDEN | Name |
| Title | CEO | Title |
| Phone | 3039452490 | Phone |
| Date Signed | 2013-07-25 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WENDY DEWITT | Name |
| PTIN | P01358310 | PTIN |
| Phone | 3038301120 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BRADFORD LUDDEN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 767 SANTA FE DRIVE | AddressLine1 |
| City | DENVER | City |
| State | CO | State |
| ZIP Code | 80204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2527222 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.FIRSTDESCENTS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2003 | YearFormation |
| State Legal Domicile | CO | StateLegalDomicile |
| Activity Or Mission Description | ADDRESS THE EMOTIONAL EFFECTS OF CANCER ON YOUNG ADULT CANCER FIGHTERS & SURVIVORS | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 16 | TotalNbrEmployees |
| Total Nbr Volunteers | 250 | TotalNbrVolunteers |
| Total Gross UBI | 3638 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 2638 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1713411 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1665389 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 345 | InvestmentIncomePriorYear |
| Investment Income Current Year | 543 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 87398 | OtherRevenuePriorYear |
| Other Revenue Current Year | 342211 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1801154 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2008143 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 458788 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 672511 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 245186 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1031677 | OtherExpensePriorYear |
| Other Expenses Current Year | 1268311 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1490465 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1940822 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 310689 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 67321 | RevenuesLessExpensesCY |
| Total Assets BOY | 696715 | TotalAssetsBOY |
| Total Assets EOY | 811375 | TotalAssetsEOY |
| Total Liabilities BOY | 67734 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 115073 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 628981 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 696302 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | FIRST DESCENTS OFFERS YOUNG ADULT CANCER FIGHTERS AND SURVIVORS A FREE OUTDOOR ADVENTURE EXPERIENCE DESIGNED TO ENABLE THEM TO CLIMB, PADDLE AND SURF BEYOND THEIR DIAGNOSIS, DEFY THEIR CANCER, RECLAIM THEIR LIVES AND CONNECT WITH OTHERS DOING THE SAME. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1587807 | Expense |
| Revenue | 861916 | Revenue |
| Description | DURING THE WEEKLONG FIRST DESCENTS EXPERIENCE, YOUNG ADULT 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 45 OUTDOOR ADVENTURE THERAPY CAMPS TO APPROXIMATELY 541 YOUNG ADULTS WITH CANCER DURING 2012. | Description |
| Total Program Service Expense | 1587807 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 47 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 16 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CHRIS SIZEMORE | NamePerson |
| Telephone Number | 3039452490 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 767 SANTA FE DRIVE | AddressLine1 |
| City | DENVER | City |
| State | CO | State |
| ZIP Code | 80204 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| BRAD LUDDEN | ||||||
| CEO/DIRECTOR & FOUNDER | 60.00 | X | X | 95790 | 0 | 0 |
| BRENT GOLDSTEIN | ||||||
| CHAIRMAN | 10.00 | X | X | 0 | 0 | 0 |
| JOEL APPEL | ||||||
| TREASURER | 10.00 | X | X | 0 | 0 | 0 |
| LARRY SMITH | ||||||
| MEDICAL DIRECTOR | 10.00 | X | 0 | 0 | 0 | |
| EVA HO | ||||||
| DIRECTOR | 10.00 | X | 0 | 0 | 0 | |
| COREY NIELSON | ||||||
| DIRECTOR | 10.00 | X | 27500 | 0 | 0 | |
| BRAD REISS | ||||||
| DIRECTOR | 10.00 | X | 0 | 0 | 0 | |
| JENNIFER FEIKEN | ||||||
| DIRECTOR | 10.00 | X | 0 | 0 | 0 | |
| ROCHELLE SHORETZ | ||||||
| DIRECTOR | 10.00 | X | 0 | 0 | 0 | |
| DAVID LEE | ||||||
| DIRECTOR | 10.00 | X | 0 | 0 | 0 | |
| JOSH BEHR | ||||||
| DIRECTOR | 10.00 | X | 0 | 0 | 0 | |
| DEBBIE KING FORD | ||||||
| DIRECTOR | 10.00 | X | 0 | 0 | 0 | |
| KELLY MALIN | ||||||
| CHIEF OPERATING OFFICER | 60.00 | X | 73551 | 0 | 0 | |
| CHRIS SIZEMORE | ||||||
| DIRECTOR OF OPERATIONS | 40.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 196841 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 130675 | FundraisingEvents |
| All Other Contributions | 1534714 | AllOtherContributions |
| Noncash Contributions | 339430 | NoncashContributions |
| Total Contributions | 1665389 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 543 | TotalRevenueColumn |
| Exclusion | $543 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 848733 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 130675 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 510160 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 338573 | TotalRevenueColumn |
| Exclusion | $338,573 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 12557 | GrossSalesOfInventory |
| Cost Of Goods Sold | 8919 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3638 | TotalRevenueColumn |
| Unrelated Business Revenue | 3638 | UnrelatedBusinessRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2008143 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 3638 | UnrelatedBusinessRevenue |
| Exclusion | $339,116 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 196841 | Total |
| Program Services | 129915 | ProgramServices |
| Management And General | 17716 | ManagementAndGeneral |
| Fundraising | 49210 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 378770 | Total |
| Program Services | 248260 | ProgramServices |
| Management And General | 34773 | ManagementAndGeneral |
| Fundraising | 95737 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96900 | Total |
| Program Services | 68553 | ProgramServices |
| Management And General | 9825 | ManagementAndGeneral |
| Fundraising | 18522 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7300 | Total |
| Management And General | 7300 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11096 | Total |
| Management And General | 11096 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59543 | Total |
| Program Services | 48750 | ProgramServices |
| Fundraising | 10793 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5535 | Total |
| Program Services | 4649 | ProgramServices |
| Fundraising | 886 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10401 | Total |
| Program Services | 9317 | ProgramServices |
| Fundraising | 1084 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 248323 | Total |
| Program Services | 221745 | ProgramServices |
| Management And General | 8318 | ManagementAndGeneral |
| Fundraising | 18260 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 194775 | Total |
| Program Services | 170210 | ProgramServices |
| Management And General | 5474 | ManagementAndGeneral |
| Fundraising | 19091 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9589 | Total |
| Program Services | 9450 | ProgramServices |
| Fundraising | 139 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25298 | Total |
| Program Services | 18158 | ProgramServices |
| Management And General | 636 | ManagementAndGeneral |
| Fundraising | 6504 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11219 | Total |
| Program Services | 6913 | ProgramServices |
| Management And General | 4306 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CONTRACT STAFF | 402239 | 376460 | 5870 | 19909 |
| PROGRAM MEALS | 92325 | 92325 | ||
| EQUIPMENT RENTAL | 78282 | 78282 | ||
| RECRUITING | 46858 | 46858 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65528 | Total |
| Program Services | 57962 | ProgramServices |
| Management And General | 2515 | ManagementAndGeneral |
| Fundraising | 5051 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1940822 | Total |
| Program Services | 1587807 | ProgramServices |
| Management And General | 107829 | ManagementAndGeneral |
| Fundraising | 245186 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 69608 | BOY |
| EOY | 112438 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 395345 | BOY |
| EOY | 370888 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 88000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54396 | BOY |
| EOY | 41190 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4510 | BOY |
| EOY | 4071 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51142 | BOY |
| EOY | 98220 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 128150 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 36777 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 105391 | BOY |
| EOY | 91373 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16323 | BOY |
| EOY | 5195 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 696715 | BOY |
| EOY | 811375 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28340 | BOY |
| EOY | 115073 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39394 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67734 | BOY |
| EOY | 115073 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 628981 | BOY |
| EOY | 646302 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 50000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 628981 | BOY |
| EOY | 696302 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 696715 | BOY |
| EOY | 811375 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 67321 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
Accountant Compile Or Review Basis AccountantCompileOrReviewBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 247693 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 424164 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 819863 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1713411 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1090458 | CurrentTaxYear |
| Total | 4295589 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 247693 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 424164 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 819863 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1713411 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1090458 | CurrentTaxYear |
| Total | 4295589 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 4295589 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2277 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1389 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 761 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 345 | CurrentTaxYearMinus1Year |
| Current Tax Year | 543 | CurrentTaxYear |
| Total | 5315 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 177605 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 231870 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 99774 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 206286 | CurrentTaxYearMinus1Year |
| Current Tax Year | 917142 | CurrentTaxYear |
| Total | 1632677 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 5933581 | TotalSupport |
| Public Support Pertcentage170 | 0.72390 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.80590 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 128150 | OtherCostOrOtherBasis |
| Depreciation | 36777 | Depreciation |
| Book Value | 91373 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 91373 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 2008143 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 2008143 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2008143 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1940822 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1940822 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1940822 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | FIRST DESCENTS BELIEVES THAT IT HAS CONDUCTED ITS OPERATIONS IN ACCORDANCE WITH, AND HAS PROPERLY MAINTAINED, ITS TAX-EXEMPT STATUS, AND THAT IT HAS TAKEN NO MATERIAL UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FIRST DESCENTS IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | FD BALL | NameOfEvent1 |
| Gross Receipts Event1 | 433071 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 66050 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 367021 | GrossRevenueEvent1 |
| Cash Prizes Event1 | 264 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 68750 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 21106 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 19116 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 21827 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 49875 | OtherDirectExpensesEvent1 |
| Name Of Event2 | SUMMER SOL | NameOfEvent2 |
| Gross Receipts Event2 | 214334 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 64625 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 149709 | GrossRevenueEvent2 |
| Non Cash Prizes Event2 | 8696 | NonCashPrizesEvent2 |
| Food And Beverage Event2 | 27985 | FoodAndBeverageEvent2 |
| Entertainment Event2 | 22151 | EntertainmentEvent2 |
| Other Direct Expenses Event2 | 39918 | OtherDirectExpensesEvent2 |
| Gross Receipts Other Events | 332003 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 332003 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 230472 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 979408 | GrossReceiptsTotal |
| Charitable Contributions Total | 130675 | CharitableContributionsTotal |
| Gross Revenue Total Events | 848733 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 264 | CashPrizesTotalEvents |
| Non Cash Prizes Total Events | 77446 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 21106 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 47101 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 43978 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 320265 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 510160 | DirectExpenseSummaryEvents |
| Net Income Summary | 338573 | NetIncomeSummary |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 5 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 38992 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (4 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | VACATION PACKAGES | 36 | 220952 | FAIR MARKET VALUE |
| X | CLOTHING/EQUIPMENT | 49 | 35742 | FAIR MARKET VALUE |
| X | JEWELRY | 7 | 14500 | FAIR MARKET VALUE |
| X | HOME GOODS | 26 | 29244 | FAIR MARKET VALUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE CHIEF OPERATING OFFICER AND PERSONNEL RESPONSIBLE FOR FINANCIAL ACCOUNTING. |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS 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 DETERMINE 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 15 | THE 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 APRIL 2012. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC BY REQUEST AT ITS OFFICE. |
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