Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 70,357 | 70,291 | 63,089 | 203,737 | ||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 70,357 | 70,291 | 63,089 | 203,737 | ||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 203,737 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 70,357 | 70,291 | 63,089 | 203,737 | ||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 188 | 691 | 1,023 | 1,902 | ||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 717 | 861 | 203 | 1,781 | ||
| 11 | Total support. Add lines 7 through 10 | 207,420 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
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| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
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| 9 Distributable amount for 2018 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Officer directors etc family relationship Part VI line 2 | ALL POSITIONS ON THE ELECTED BOARD ARE FILLED BY COUPLES. MOST ARE MARRIED. |
| Member election for additional members Part VI line 7a | OSDF HAS AN ELECTED BOARD. THE POSITIONS THAT MUST BE ELECTED ARE 1) PRESIDENT2) FIRST VICE PRESIDENT (IN CHARGE OF ANNUAL FESTIVAL)3) SECOND VICE PRESIDENT (IN CHARGE OF THE TICKET PROGRAM)4) THIRD VICE PRESIDENT (IN CHARGE OF THE TWO ROUND-UP MEETINGS)5) SECRETARY 6) TREASUREREACH OF THOSE POSITIONS HAVE 2 MEMBERS WHICH ENTITLES THEM TO 2 VOTES IF BOTH MEMBERS ARE PRESENTTHERE ARE EIGHT DISTRICTS. EACH DISTRICT IS ENTITLED TO 2 VOTES FOR THEIR DISTRICT PRESIDENT. THE DISTRICT PRESIDENTS ARE ELECTED BY MEMBERS OF THEIR RESPECTIVE DISTRICTS. EACH DISTRICT PRESIDENT APPOINTS 4 DISTRICT DELEGATE COUPLES. THEY ARE ENTITLED TO 8 VOTES. THAT ALLOWS EACH DISTRICT 10 POSSIBLE VOTES. THEY MUST BE PRESENT TO VOTE.THEREFORE THERE ARE A POSSIBLE 92 VOTES. MAJORITY RULES. |
| Governing body decisions Part VI line 7b | AS STATED IN THE PREVIOUS STATEMENT 07 - ALL MAJOR DECISIONS REQUIRE A MAJORITY VOTE. THERE IS ALSO A QUORUM REQUIREMENT THAT MUST BE OBTAINED BEFORE BUSINESS CAN BE DISCUSSED AND VOTED UPON.THE VARIOUS OFFICERS HAVE GENERAL AUTHORITY TO MAKE DECISIONS OVER THEIR PARTICULAR AREA. HOWEVER, ON THE MAJOR EXPENDITURES, THEY MUST PRESENT THEIR PROPOSED PROGRAM AND HAVE IT APPROVED BY THE ENTIRE GROUP OF DELEGATES AND OFFICERS. |
| Local chapters branches affiliates Part VI line 10a | THERE ARE EIGHT INDEPENDENT DISTRICTS IN OKLAHOMA. OSDF DOES NOT HAVE CONTROL OVER THE DISTRICTS ELECT INTO DISTRICT BOARD POSITIONS. DISTRICTS ARE REQUIRED TO PAY DUES OF $1.00 FOR EACH MEMBER CLUB PER YEAR. THEY MUST ALSO PAY FOR INSURANCE FOR EVERY DANCER. THE INSURANCE REQUIREMENTS ARE SET BY THE UNITED SQUARE DANCE ASSOCIATION (USDA), AND NOT BY OSDF. OSDF COLLECTS THEIR PREMIUMS OF AROUND $5.00 PER DANCER AND FORWARDS IT TO USDA. USE OF ALCOHOL IS FORBIDDEN AT AN OSDF FUNCTION.OSDF AND THE DISTRICTS ALL HAVE THE SAME GOAL, TO KEEP SQUARE DANCE ALIVE IN OKLAHOMA. OSDF WILL ASSIST THEM IN WHATEVER WAY WE CAN BY PROVIDING EDUCATIONAL MATERIALS; OPPORTUNITIES TO DANCE AND MEET TOGETHER; TO SHARE IDEAS; PROVIDE A CALLER WORKSHOP; AND PROVIDE OPPORTUNITIES TO RAISE FUNDS. |
| Form 990 governing body review Part VI line 11 | FORM 990 WILL BE EMAILED TO THE TREASURER PRIOR TO FILING THE 990. HE HAS THE AUTHORITY TO APPROVE AND SIGN THE 990. THE RETURN IS PREPARED BY THE ACCOUNTANT. THIS IS AN APPOINTED POSITION BY THE OSDF PRESIDENT. THERE ARE APPROXIMATELY 15 APPOINTED POSITIONS. THEY DO NOT HAVE A VOTE ON DECISIONS MADE BY THE BOARD. BECAUSE THEY ARE IN AN APPOINTED POSITION, IT WOULD BE POSSIBLE FOR THEM TO VOTE ONLY IF THEY ARE ALSO A DELEGATE OF THEIR RESPECTIVE DISTRICT. |
| Conflict of interest policy compliance Part VI line 12c | DURING THE INFORMAL MEETING IN JANUARY OF EACH YEAR THE BOARD MEMBERS ARE REMINDED OF THE CONFLICT OF INTEREST POLICY. THE OFFICERS ARE INSTRUCTED TO DISCLOSE ANY CONFLICTS OF INTEREST THAT MAY EXIST. TO DATE THERE HAVE NOT BEEN ANY PROBLEMS NOTED. |
| Governing documents etc available to public Part VI line 19 | TO DATE WE HAVE NOT MADE THE GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC EXCEPT BY REQUEST. WE WILL CONSIDER PUTTING THEM ON THE OSDF WEB PAGE IN JANUARY.COPIES OF THE FORM 1023 AND THE ATTACHMENTS WERE PROVIDED TO THE EXECUTIVE BOARD. |
| List of other fees for services expenses Part IX line 11g | PART IX, LINE 11 - AMOUNTS PAID TO MEMBER ORGANIZATIONS$ 34,541 DISTRICTS AND CLUBS PORTION OF NET TICKET FUNDRAISER$ 500 FUNDS TO ASSIST OCTA FOR CALLER AND CUER TRAINING$ 800 GRANTS TO CLUBS HOLDING DANCE LESSONS --------$ 35,841 TOTAL PART IX, LINE 11 |
| Part IX response or note to any line in Part IX | PART IX, LINE 19 - CONFERENCES AND MEETINGS EXPENSES$2,076 SPRING ROUNDUP$1,270 FALL ROUNDUP$1,812 FESTIVAL PREPARTY $2,461 FESTIVAL EXPENSES $ 166 SHRINERS BENEFIT DANCE-------$7,785 TOTAL CONFERENCES AND MEETINGS EXPENSES |
| General explanation attachment | FORM 990, PART III, LINE 4C - OTHER PROGRAM SERVICES1) (EXPENSE $2,294) (GRANTS $2,128) (REVENUE $2,128)OSDF HOLDS A BENEFIT DANCE ONCE A YEAR. ALL PROCEEDS RAISED ARE DONATED TO THE SHRINERS BURN UNIT TO HELP PROVIDE TRANSPORTATION OF THE CHILDREN TO THE DALLAS BURN UNIT.2) (EXPENSE $ 800) (GRANTS $800) (REVENUE -0-)EDUCATION GRANT OF $200 PAID TO 4 CLUBS WHO APPLIED FOR ASSISTANCE IN CONDUCTING SQUARE DANCE LESSONS.3) (EXPENSE $ 500) (GRANT $500) (REVENUE $500) OKLA CALLERS AND CUERS ASSOCIATION RECEIVED ANNUAL TRAINING FROM A NATIONAL CALLER/CUER. DISTRICT PAYS $62.504) (EXPENSE $875) (GRANT -0-) (REVENUE $0)OSDF PURCHASED EDUCATIONAL MATERIAL TO DISTRIBUTE TO THE DISTRICTS AND CLUBS.5) (EXPENSE $180; GRANT 0; REVENUE $180)2018 PROGRAM BOOK WAS NOT PRODUCED |
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