Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 12,501 | 41,399 | 34,755 | 141,706 | 230,361 | |
| 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 | 0 | 12,501 | 41,399 | 34,755 | 141,706 | 230,361 |
| 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. | 230,361 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 0 | 12,501 | 41,399 | 34,755 | 141,706 | 230,361 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 230,361 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) |
||||
| 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) |
||||
| 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): |
|||||
| 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 |
||
| 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 |
||
| 9 Distributable amount for 2019 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-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, 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 2019. 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 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 19009572 |
| Software Version: | v1.00 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 2 | Our outdoors program helps wounded, injured, and ill veterans achieve positive outcomes during their recovery through a variety of outdoor activities. All our trips are provided at no cost to deserving veterans and/or their family members. We have hosted veterans with upper and lower limb amputations, complete and incomplete spinal cord injuries at varying levels, vision-impairment and blindness, as well as other serious injuries. To ensure a safe and enjoyable experience for all participants, each veteran is assigned a knowledgeable mentor during every event. We can accommodate most types of injuries and provide special adaptive equipment for veterans requiring additional help. During FY19, NPLB Outdoors hosted over 40 events across the United States for veterans and their families. These events included a wide variety of hunting and fishing activities, horseback riding adventures and other outdoors activities. Our organization builds lifelong relationships with veterans through fun outdoor activities with hopes of fostering a positive support network for everyone we serve. |
| Form 990, Part III, Line 3 | From 2009 until 2016, NPLB Outdoors partnered with another nonprofit organization and all money raised went into accounts controlled by that organization. To protect our mission and our donors' money and identity, NPLB leadership filed for its own 501(c)3 status in 2016. Once charitable status was approved by the IRS, NPLB began operating independently. Although the partner organization did allow NPLB Outdoors to continue to spend the money they had raised over the previous seven years, they insisted all money be spent out of their account toward program expenses. Since these expenses are reported on their books and form 990, we cannot report it on ours. Consequently, FY18 and FY19 expense ratios for NPLB Outdoors are negatively skewed and administrative and fundraising costs are higher than would have been stated had we been able to report the program spending from our partner organization's account. Furthermore, because the majority of our program spending came from the third-party account, total expenses for FY18 and FY19 are also reflected as a lower amount. |
| Form 990, Part VI, Section A, Line 2 | Former board members Richard Kluckhuhn and Susan Peacock have a personal connection. Current board members Mark Hoke and Henry Hoke have a familial connection. |
| Form 990, Part VI, Section A, Line 4 | Section 2.10 - Clarifies who can call special meetings. Added new section 2.13 - Discusses Action Without Meetings and Telephone Meetings. Added a new section 2.16 - Provides that the directors will elect the Chairman. Section 4.01 - Separates the roles of CEO and Chairman of the Board. "Section 5.04 - Requires the board to purchase and maintain insurance on behalf of any Director, officer, employee or agent against any liability asserted against him or her or incurred by him or her because of service to the Corporation. |
| Form 990, Part VI, Section B, Line 11b | The form 990 is prepared by a national accounting firm in conjunction with internal management. The form 990 is initially reviewed by the organization's senior management and the finance committee of the Board of Directors. After changes, if any, are made, the form 990 is then distributed to the entire Board of Directors for review prior to being filed. The form 990 is filed once it is approved by the Board of Directors. |
| Form 990, Part VI, Section B, Line 12c | This policy is part of the organization's by laws and it covers all employees, officers, and directors. Potential conflicts of interest are reviewed at the board level. Monitoring is conducted primarily by the President in his/her capacity of reviewing all expenditures and contractual agreements of the organization. Executives of the organization also watch for conflicts arising in the normal course of business and eliminate them or bring them to the attention of the board. Annually, board directors review their situation and sign an acknowledgement of no conflicts of interest. If a conflict exists, the governing body will work with the involved individual to ascertain all relevant facts concerning the conflict. If applicable, the conflicted individual will excuse himself or herself from voting on such matters. |
| Form 990, Part VI, Section B, Line 15 | Compensation of the President and other officers or key employees, is determined by the Board of Directors based on data obtained from various sources, including the 990 forms from comparable organizations and other industry sources. This is further reviewed by outside legal counsel. The finance committee also reviews and approves the overall compensation recommendations for the next fiscal year prior to its inclusion in the budget which is approved by the finance committee and the Board of Directors. |
| Form 990, Part VI, Section C, Line 18 | 990 information is available via the organization's website, guidestar.org, and upon request from the organization. |
| Form 990, Part VI, Section C, Line 19 | The organization's financial statements are posted on its website, third party sites including GuideStar.org, and are also available via postal mail or e-mail upon request. The organization does not make its governing documents or conflict of interest policy public. |
| Form 990, Part IX, Line 24e | Expenses related to management expenses, the execution of the programs, and fundraising that did not fall in the categories above. |
| Form 990, Part XI, Line 9 | Discrepancy between 2018 990 and Quickbooks ledgers. On the 2018 990 there was unreported furniture and equipment assets, as well as unreported accrued payroll liabilities. |
| Form 990, Part XII, Line 1 | Previous accountant indicated on 2018 form 990 that they used a cash method. The Charity CFO utilizes the accrual method of accounting. |
| Form 990, Part XII, Line 2c | Maryland law requires all 501(c)3 orgs that make above $300K during the fiscal year to undergo a financial review by an independent CPA. This was completed by an outside firm. |
| Software ID: | 19009572 |
| Software Version: | v1.00 |