TIN:
SCHEDULE A
(Form 990 or 990EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990EZ)
Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. Go to
www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Inspection
Name of the organization
WORLD PEACE PARENTS
Employer identification number
75-3140425
75-3140425
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations
...............................
g
Provide the following information about the supported organization(s).
| (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 |
||||||
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2018
Schedule A (Form 990 or 990-EZ) 2018
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv), 170(b)(1)(A)(vi), and 170(b)(1)(A)(ix)
(Complete only if you checked the box on line 5, 7, 8, or 9 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
(Complete only if you checked the box on line 5, 7, 8, or 9 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
| 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.") .. | 72,186 | 65,700 | 67,191 | 93,862 | 65,000 | 363,939 |
| 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 | 72,186 | 65,700 | 67,191 | 93,862 | 65,000 | 363,939 |
| 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).. | 265,442 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 98,497 | |||||
| Calendar year
(or fiscal year beginning in) |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 72,186 | 65,700 | 67,191 | 93,862 | 65,000 | 363,939 |
| 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 | 363,939 | |||||
12
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
14
27.060 %
15
15
33.580 %
16a
b
17a
b
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions .....................................................
instructions .....................................................
Schedule A (Form 990 or 990-EZ) 2018
Schedule A (Form 990 or 990-EZ) 2018
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
| 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.).. | ||||||
14
Section C. Computation of Public Support Percentage
15
15
16
16
Section D. Computation of Investment Income Percentage
17
17
18
18
19a
b
20
Schedule A (Form 990 or 990-EZ) 2018
Schedule A (Form 990 or 990-EZ) 2018
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Sections A and B.
If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was
described in section 509(a)(1) or (2).
2
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?
If "Yes," answer (b) and (c) below.
3a
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the
public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the
determination.
3b
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?
If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
4a
Was any supported organization not organized in the United States ("foreign supported organization")?
If “Yes” and if you checked 12a or 12b in Part I, answer (b) and (c) below.
4a
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported
organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or
supervised by or in connection with its supported organizations.
4b
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections
501(c)(3) and 509(a)(1) or (2)?
If “Yes,” explain in Part VI what controls the organization used to ensure that all support to
the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
5a
Did the organization add, substitute, or remove any supported organizations during the tax year?
If “Yes,” answer (b) and
(c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported
organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the
organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by
amendment to the organizing document).
5a
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the
organization's organizing document?
5b
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other
than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its
supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing
organization’s supported organizations?
If “Yes,” provide detail in Part VI.
6
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in
section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a
substantial contributor?
If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .
7
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7?
If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).
8
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as
defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))?
If “Yes,” provide detail in Part VI.
9a
b
Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting
organization had an interest?
If “Yes,” provide detail in Part VI.
9b
c
Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets
in which the supporting organization also had an interest?
If “Yes,” provide detail in Part VI.
9c
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain
Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)?
If “Yes,” answer line 10b below.
10a
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine
whether the organization had excess business holdings).
10b
Schedule A (Form 990 or 990-EZ) 2018
Schedule A (Form 990 or 990-EZ) 2018
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
b
A family member of a person described in (a) above?
11b
c
A 35% controlled entity of a person described in (a) or (b) above?
If “Yes” to a, b, or c, provide detail in Part VI.
11c
Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or
elect at least a majority of the organization’s directors or trustees at all times during the tax year?
If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or
trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such
powers during the tax year.
1
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that
operated, supervised, or controlled the supporting organization?
If “Yes,” explain in Part VI how providing such benefit
carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting
organization.
2
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of
each of the organization’s supported organization(s)?
If “No,” describe in Part VI how control or management of the
supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s
tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the
Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing
documents in effect on the date of notification, to the extent not previously provided?
1
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s)
or (ii) serving on the governing body of a supported organization?
If "No," explain in Part VI how the organization
maintained a close and continuous working relationship with the supported organization(s).
2
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the
organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax
year?
If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported
organization(s) to which the organization was responsive?
If "Yes," then in Part VI identify those supported
organizations and explain how these activities directly furthered their exempt purposes, how the organization was
responsive to those supported organizations, and how the organization determined that these activities constituted
substantially all of its activities.
2a
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the
organization’s supported organization(s) would have been engaged in?
If "Yes," explain in Part VI the reasons for the
organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s
involvement.
2b
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of
the supported organizations?
Provide details in Part VI.
3a
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its
supported organizations?
If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
Schedule A (Form 990 or 990-EZ) 2018
Schedule A (Form 990 or 990-EZ) 2018
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
| 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 | ||||
7
Schedule A (Form 990 or 990-EZ) 2018
Schedule A (Form 990 or 990-EZ) 2018
Page 7
| 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 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 |
||||
|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 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) |
||||
| 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. |
||||
|
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. |
||||
|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
||||
| 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..... | ||||
Schedule A (Form 990 or 990-EZ) (2018)
Schedule A (Form 990 or 990-EZ) 2018
Page 8
Part VI
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
| Facts And Circumstances Test |
|---|
| INTRODUCTION THE WORLD PEACE PARENTS FOUNDATION ("WPPF") WAS FOUNDED ON SEPTEMBER 22, 2003 TO ENGAGE PARENTS IF NEWBORNS IN PARTICIPATING BIRTHING CENTERS 1)TO INVITE THEM TO ENROLL IN ITS PARENTING PROGRAM, 2) TO PROVIDE ENROLLED PARENTS WITH ONGOING MONTHLY EDUCATIONAL MATERIALS TO HELP THEM UPDATE AND ENHANCE THEIR PARENTING SKILLS, AND 3) TO PARTICIPATE IN FAMILY RESEARCH BY COMPARING FAMILIES PARTICIPATING IN OUR PARENTING PROGRAM WITH PARENTS NOT ENROLLED. ON JUNE 30, 2004, THE INTERNAL REVENUE SERVICE ("IRS") DETERMINED THAT WPPF QUALIFIED AS A PUBLIC CHARITY UNDER IRC 170(B)(1)(A)(VI). THE DISCUSSION BELOW DEMONSTRATES THAT WPPF CONTINUES TO QUALIFY AS A PUBLIC CHARITY BECAUSE IT RECEIVES SIGNIFICANTLY MORE THAN TEN PERCENT OF ITS FUNDING FROM THE PUBLIC AND MEETS OTHER FACTS AND CIRCUMSTANCES THAT QUALIFY IT FOR PUBLIC CHARITY STATUS. THE FACTS AND CIRCUMSTANCES TEST REQUIRES AN ORGANIZATION TO FIRST SHOW THAT IT RECEIVES AT LEAST TEN PERCENT OF ITS SUPPORT FROM THE GENERAL PUBLIC OR A GOVERNMENTAL UNIT. REG. 1.170A-9(F)(3)(I). SECOND, AN ORGANIZATION MUST ALSO SHOW THAT UNDER THE FACTS AND CIRCUMSTANCES, THE CHARITY IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. ID. AT (F)(3)(II). DISCUSSION THE FACTS AND CIRCUMSTANCES TEST IS CALCULATED ON AN AGGREGATE BASIS AND CONSIDERS THE TAXABLE YEAR BEING TESTED AND THE FOUR TAXABLE YEARS IMMEDIATELY PRECEDING THE TAXABLE YEAR. REG. 1.170A-9(F)(4). WPPF RECEIVES MORE THAN TEN PERCENT OF ITS FUNDING FROM THE GENERAL PUBLIC. IN DETERMINING THE TEN PERCENT SUPPORT FACTOR, CONTRIBUTIONS BY AN INDIVIDUAL, TRUST, OR CORPORATION ARE TAKEN INTO ACCOUNT AS SUPPORT FROM THE GENERAL PUBLIC "ONLY TO THE EXTENT THAT THE TOTAL AMOUNT OF THE CONTRIBUTIONS BY ANY SUCH INDIVIDUAL, TRUST, OR CORPORATION . . . DOES NOT EXCEED TWO PERCENT OF THE ORGANIZATION'S TOTAL SUPPORT." ID. AT (F)(6). HOWEVER, THIS TWO PERCENT LIMITATION DOES NOT APPLY TO DONATIONS FROM CERTAIN PARTIES, INCLUDING DONATIONS FROM PUBLIC CHARITIES. ID. DURING THE RELEVANT TIME FRAME, WPPF RECEIVED 27.06% OF ITS SUPPORT FROM THE GENERAL PUBLIC. SEE THE DONOR RECAP ATTACHED HERETO. WPPF IS ORGANIZED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT. AN ORGANIZATION MUST BE ORGANIZED AND OPERATED IN A WAY THAT ATTRACTS NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. TREAS. REG. 1.170A-9(E)(3)(II). AN ORGANIZATION WILL BE CONSIDERED TO MEET THIS REQUIREMENT IF IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OR COMMUNITY IN DETERMINING WHETHER AN ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OR COMMUNITY, CONSIDERATION WILL BE GIVEN TO WHETHER THE SCOPE OF ITS FUNDRAISING ACTIVITIES IS REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES. CONSIDERATION WILL ALSO BE GIVEN TO THE FACT THAT AN ORGANIZATION, IN ITS EARLY YEARS OF EXISTENCE, MAY LIMIT THE SCOPE OF ITS SOLICITATION TO PERSONS DEEMED MOST LIKELY TO PROVIDE SEED MONEY IN AN AMOUNT SUFFICIENT TO ENABLE IT TO COMMENCE ITS CHARITABLE ACTIVITIES AND EXPAND ITS SOLICITATION PROGRAM. DONATIONS TO WPPF HAVE EXCLUSIVELY COME FROM INTERESTED INDIVIDUALS OR ORGANIZATIONS THAT HAVE LEARNED ABOUT WPPF'S MISSION AND SUPPORTED WPPF WITH DONATIONS. BOARD MEMBERS ARE MINOR DONORS OF WPPF. OTHERWISE, WPPF DONORS HAVE NO FAMILIAL OR BUSINESS RELATIONSHIPS WITH WPPF OR ANY OF WPPF'S BOARD. TWO NOTABLE DONORS ARE SO IMPASSIONED WITH WPPF'S BROAD- BASED FAMILY CAUSE PROVIDED WITHOUT CHARGE THAT THEY DONATE TENS OF THOUSANDS OF DOLLARS A YEAR WHICH MAY MAKE IT DIFFICULT FOR WPPF TO MAINTAIN PUBLIC SUPPORT OVER 33 1/3%. WPPF ALSO HAS LOW EXPENSES BECAUSE OF THE GENEROUS DONATIONS OF TIME THAT ITS MANAGEMENT, BOARD MEMBERS AND VOLUNTEERS GIVE. DUE TO THE LIMITED EXPENSES OF OPERATING WPPF COMBINED WITH THE ENTHUSIASM OF DONORS (INCLUDING PRIVATE FOUNDATIONS) WHO APPROACH WPPF, WPPF HAS BEEN ABLE TO EXPAND ITS SERVICES IN FURTHERANCE OF ITS MISSION. THIS IS STRONG EVIDENCE THAT WPPF IS ORGANIZED AND OPERATED IN A WAY THAT HAS, SINCE 2004 ATTRACTED NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. OTHER DETERMINING FACTORS AN ORGANIZATION MUST SATISFY SOME OR ALL OF THE FOLLOWING FACTORS: PERCENTAGE OF FINANCIAL SUPPORT (REG. 1.170A-9(E)(3)(III); SOURCES OF SUPPORT (ID. AT (E)(3)(IV)); REPRESENTATIVE GOVERNING BODY (ID. AT (E)(3) (V)); AVAILABILITY OF PUBLIC FACILITIES OR SERVICES AND PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES (ID. AT (E)(3)(VI)); AND OTHER FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS (ID. AT (E)(3)(VII)). "HOWEVER, AN ORGANIZATION IS NOT GENERALLY REQUIRED TO SATISFY ALL OF THE SE FACTORS . . . THE FACTORS RELEVANT TO EACH CASE AND THE WEIGHT ACCORDED TO ANY ONE OF THEM MAY DIFFER DEPENDING UPON THE NATURE AND PURPOSE OF THE ORGANIZATION AND THE LENGTH OF TIME IT HAS BEEN IN EXISTENCE." ID. AT (F)(3)(III). 1.WHAT IS THE PERCENTAGE OF PUBLIC SUPPORT THE ORGANIZATION IS RECEIVING? "THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT . . . FROM PUBLIC OR GOVERNMENTAL SOURCES, THE LESSER WILL BE THE BURDEN OF ESTABLISHING THE PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS . . . WHILE THE LOWER THE PERCENTAGE, THE GREATER WILL BE THE BURDEN". TREAS. REG. 1.170A-9 (F)(3)(III)(A). THE 10% TEST IS AN OBJECTIVE TEST. IN THE PRESENT CASE, WPPF CLEARLY EXCEEDS THE 10% TEST. FROM 2014-2018, WPPF HAS RECEIVED 27.06% OF ITS FUNDS FROM PUBLIC SUPPORT ON AVERAGE. THIS IS 6.27% AWAY FROM THE THIRTY-THREE AND ONE-THIRD PROVISION AND SHOULD ALLOW THE IRS TO RELY LESS HEAVILY ON THE OTHER PRONGS OF THIS TEST. 2.DOES THE ORGANIZATION RECEIVE SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS? THE FACT THAT AN ORGANIZATION MEETS THE PUBLIC SUPPORT REQUIREMENTS THROUGH SUPPORT FROM GOVERNMENTAL UNITS OR DIRECTLY OR INDIRECTLY FROM A REPRESENTATIVE NUMBER OF PERSONS, RATHER THAN RECEIVING ALMOST ALL OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY, WILL BE CONSIDERED EVIDENCE OF AN ORGANIZATION BEING 'PUBLICLY SUPPORTED.' IN DETERMINING WHAT IS A 'REPRESENTATIVE NUMBER OF PERSONS,' CONSIDERATION WILL BE GIVEN TO THE TYPE OF ORGANIZATION INVOLVED, THE LENGTH OF TIME IT HAS BEEN IN EXISTENCE, AND WHETHER IT LIMITS ITS ACTIVITIES TO A PARTICULAR COMMUNITY OR REGION OR TO A SPECIAL FIELD WHICH CAN BE EXPECTED TO APPEAL TO A LIMITED NUMBER OF PERSONS. REG. 1.170A-9 (F)(3)(III)(B). SINCE THE FOUNDATION STARTED OPERATIONS IN 2004, IT HAS RECEIVED DONATIONS FROM APPROXIMATELY 200 DONORS. FOR THREE YEARS THE FOUNDATION PARTICIPATED IN THE STATE OF UTAH STATEWIDE FUNDING CAMPAIGN TO BENEFIT SMALL NONPROFITS KNOWN AS "LOVE-UTAH, GIVE-UTAH" RESULTED IN LARGE NUMBER OF 10 TO 25 DONATIONS-BUT ONLY A FEW THOUSAND DOLLARS IN FUNDING. OUR DONORS ALSO INCLUDE SOME BUSINESS ENTITIES AND NONPROFIT ORGANIZATIONS. WPPF IS A RELATIVELY SMALL NONPROFIT ORGANIZATION, AND THEREFORE APPROXIMATELY 200 DONORS ARE INDICATIVE OF ITS CONCERTED AND ONGOING EFFORTS TO ATTRACT PUBLIC SUPPORT. 3.DOES THE ORGANIZATION HAVE A REPRESENTATIVE GOVERNING BODY? THE FACT THAT AN ORGANIZATION HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS . . . WILL BE CONSIDERED EVIDENCE OF AN ORGANIZATION BEING "PUBLICLY SUPPORTED." AN ORGANIZATION WILL BE TREATED AS HAVING A REPRESENTATIVE GOVERNING BODY IF IT HAS A GOVERNING BODY . . . WHICH IS COMPRISED OF . . . PERSONS HAVING SPECIAL KNOWLEDGE OR EXPERTISE IN THE PARTICULAR FIELD OR DISCIPLINE IN WHICH THE ORGANIZATION IS OPERATING; OR OF COMMUNITY LEADERS, SUCH AS ELECTED OR APPOINTED OFFICIALS, CLERGYMEN, EDUCATORS, CIVIC LEADERS, OR OTHER SUCH PERSONS REPRESENTING A BROAD CROSS-SECTION OF THE VIEWS AND INTERESTS OF THE COMMUNITY . . . REG. 1.170A-9 (F)(3)(III)(C). WPPF'S GOVERNING BODY CONSISTS OF A SEVEN-MEMBER BOARD OF DIRECTORS FROM FOUR DIFFERENT U.S. STATES. THESE BOARD MEMBERS WERE SELECTED TO GIVE THE FOUNDATION VARIED PERSPECTIVES FROM THEIR DIFFERENT BACKGROUNDS AND DISCIPLINES AS WELL AS THEIR VARIED GEOGRAPHIC VIEWS. ALL MEMBERS OF WPPF BOARD DONATE THEIR TIME AND ARE NOT COMPENSATED FOR THEIR SERVICE ON THE BOARD. A BRIEF BIO OF THE DIRECTORS DURING WPPF'S FISCAL YEAR ENDING JUNE 30, 2018 IS ATTACHED TO THIS STATEMENT AS EXHIBIT A. FOR DAY-TO-DAY MANAGEMENT THE FOUNDATION'S IS HANDLED BY ITS MANAGING DIRECTOR/PRESIDENT AND SECRETARY/TREASURER AS PROVIDED IN FOUNDATION BY- LAWS WHO DONATE THEIR MANAGEMENT SERVICES WITHOUT PAY. THE SECRETARY/TREASURER IS THE MANAGING DIRECTOR'S MARRIED DAUGHTER. THE FOUNDATION HAS NO EMPLOYEES. ESSENTIAL SERVICES OTHER THAN DAILY MANAGEMENT ARE PROVIDED BY ENGAGING INDEPENDENT CONTRACTORS AND PART-TIME HELP AS NEEDED. WPPF'S BOARD DOES NOT REPRESENT PERSONAL OR PRIVATE INTERESTS OF DONORS AND ITS GOVERNING BODY IS EVIDENCE OF WPPF'S COMMITMENT TO REPRESENT THAT BROAD INTEREST OF THE PUBLIC. 4.DOES THE ORGANIZATION PROVIDE PUBLIC FACILITIES, SERVICES, OR PARTICIPATION? |
| Return Reference | Explanation |
|---|---|
| PART II, LINE 17A | INTRODUCTION THE WORLD PEACE PARENTS FOUNDATION ("WPPF") WAS FOUNDED ON SEPTEMBER 22, 2003 TO ENGAGE PARENTS IF NEWBORNS IN PARTICIPATING BIRTHING CENTERS 1)TO INVITE THEM TO ENROLL IN ITS PARENTING PROGRAM, 2) TO PROVIDE ENROLLED PARENTS WITH ONGOING MONTHLY EDUCATIONAL MATERIALS TO HELP THEM UPDATE AND ENHANCE THEIR PARENTING SKILLS, AND 3) TO PARTICIPATE IN FAMILY RESEARCH BY COMPARING FAMILIES PARTICIPATING IN OUR PARENTING PROGRAM WITH PARENTS NOT ENROLLED. ON JUNE 30, 2004, THE INTERNAL REVENUE SERVICE ("IRS") DETERMINED THAT WPPF QUALIFIED AS A PUBLIC CHARITY UNDER IRC 170(B)(1)(A)(VI). THE DISCUSSION BELOW DEMONSTRATES THAT WPPF CONTINUES TO QUALIFY AS A PUBLIC CHARITY BECAUSE IT RECEIVES SIGNIFICANTLY MORE THAN TEN PERCENT OF ITS FUNDING FROM THE PUBLIC AND MEETS OTHER FACTS AND CIRCUMSTANCES THAT QUALIFY IT FOR PUBLIC CHARITY STATUS. THE FACTS AND CIRCUMSTANCES TEST REQUIRES AN ORGANIZATION TO FIRST SHOW THAT IT RECEIVES AT LEAST TEN PERCENT OF ITS SUPPORT FROM THE GENERAL PUBLIC OR A GOVERNMENTAL UNIT. REG. 1.170A-9(F)(3)(I). SECOND, AN ORGANIZATION MUST ALSO SHOW THAT UNDER THE FACTS AND CIRCUMSTANCES, THE CHARITY IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. ID. AT (F)(3)(II). DISCUSSION THE FACTS AND CIRCUMSTANCES TEST IS CALCULATED ON AN AGGREGATE BASIS AND CONSIDERS THE TAXABLE YEAR BEING TESTED AND THE FOUR TAXABLE YEARS IMMEDIATELY PRECEDING THE TAXABLE YEAR. REG. 1.170A-9(F)(4). WPPF RECEIVES MORE THAN TEN PERCENT OF ITS FUNDING FROM THE GENERAL PUBLIC. IN DETERMINING THE TEN PERCENT SUPPORT FACTOR, CONTRIBUTIONS BY AN INDIVIDUAL, TRUST, OR CORPORATION ARE TAKEN INTO ACCOUNT AS SUPPORT FROM THE GENERAL PUBLIC "ONLY TO THE EXTENT THAT THE TOTAL AMOUNT OF THE CONTRIBUTIONS BY ANY SUCH INDIVIDUAL, TRUST, OR CORPORATION . . . DOES NOT EXCEED TWO PERCENT OF THE ORGANIZATION'S TOTAL SUPPORT." ID. AT (F)(6). HOWEVER, THIS TWO PERCENT LIMITATION DOES NOT APPLY TO DONATIONS FROM CERTAIN PARTIES, INCLUDING DONATIONS FROM PUBLIC CHARITIES. ID. DURING THE RELEVANT TIME FRAME, WPPF RECEIVED 27.06% OF ITS SUPPORT FROM THE GENERAL PUBLIC. SEE THE DONOR RECAP ATTACHED HERETO. WPPF IS ORGANIZED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT. AN ORGANIZATION MUST BE ORGANIZED AND OPERATED IN A WAY THAT ATTRACTS NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. TREAS. REG. 1.170A-9(E)(3)(II). AN ORGANIZATION WILL BE CONSIDERED TO MEET THIS REQUIREMENT IF IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OR COMMUNITY IN DETERMINING WHETHER AN ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OR COMMUNITY, CONSIDERATION WILL BE GIVEN TO WHETHER THE SCOPE OF ITS FUNDRAISING ACTIVITIES IS REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES. CONSIDERATION WILL ALSO BE GIVEN TO THE FACT THAT AN ORGANIZATION, IN ITS EARLY YEARS OF EXISTENCE, MAY LIMIT THE SCOPE OF ITS SOLICITATION TO PERSONS DEEMED MOST LIKELY TO PROVIDE SEED MONEY IN AN AMOUNT SUFFICIENT TO ENABLE IT TO COMMENCE ITS CHARITABLE ACTIVITIES AND EXPAND ITS SOLICITATION PROGRAM. DONATIONS TO WPPF HAVE EXCLUSIVELY COME FROM INTERESTED INDIVIDUALS OR ORGANIZATIONS THAT HAVE LEARNED ABOUT WPPF'S MISSION AND SUPPORTED WPPF WITH DONATIONS. BOARD MEMBERS ARE MINOR DONORS OF WPPF. OTHERWISE, WPPF DONORS HAVE NO FAMILIAL OR BUSINESS RELATIONSHIPS WITH WPPF OR ANY OF WPPF'S BOARD. TWO NOTABLE DONORS ARE SO IMPASSIONED WITH WPPF'S BROAD- BASED FAMILY CAUSE PROVIDED WITHOUT CHARGE THAT THEY DONATE TENS OF THOUSANDS OF DOLLARS A YEAR WHICH MAY MAKE IT DIFFICULT FOR WPPF TO MAINTAIN PUBLIC SUPPORT OVER 33 1/3%. WPPF ALSO HAS LOW EXPENSES BECAUSE OF THE GENEROUS DONATIONS OF TIME THAT ITS MANAGEMENT, BOARD MEMBERS AND VOLUNTEERS GIVE. DUE TO THE LIMITED EXPENSES OF OPERATING WPPF COMBINED WITH THE ENTHUSIASM OF DONORS (INCLUDING PRIVATE FOUNDATIONS) WHO APPROACH WPPF, WPPF HAS BEEN ABLE TO EXPAND ITS SERVICES IN FURTHERANCE OF ITS MISSION. THIS IS STRONG EVIDENCE THAT WPPF IS ORGANIZED AND OPERATED IN A WAY THAT HAS, SINCE 2004 ATTRACTED NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. OTHER DETERMINING FACTORS AN ORGANIZATION MUST SATISFY SOME OR ALL OF THE FOLLOWING FACTORS: PERCENTAGE OF FINANCIAL SUPPORT (REG. 1.170A-9(E)(3)(III); SOURCES OF SUPPORT (ID. AT (E)(3)(IV)); REPRESENTATIVE GOVERNING BODY (ID. AT (E)(3) (V)); AVAILABILITY OF PUBLIC FACILITIES OR SERVICES AND PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES (ID. AT (E)(3)(VI)); AND OTHER FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS (ID. AT (E)(3)(VII)). "HOWEVER, AN ORGANIZATION IS NOT GENERALLY REQUIRED TO SATISFY ALL OF THE SE FACTORS . . . THE FACTORS RELEVANT TO EACH CASE AND THE WEIGHT ACCORDED TO ANY ONE OF THEM MAY DIFFER DEPENDING UPON THE NATURE AND PURPOSE OF THE ORGANIZATION AND THE LENGTH OF TIME IT HAS BEEN IN EXISTENCE." ID. AT (F)(3)(III). 1.WHAT IS THE PERCENTAGE OF PUBLIC SUPPORT THE ORGANIZATION IS RECEIVING? "THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT . . . FROM PUBLIC OR GOVERNMENTAL SOURCES, THE LESSER WILL BE THE BURDEN OF ESTABLISHING THE PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS . . . WHILE THE LOWER THE PERCENTAGE, THE GREATER WILL BE THE BURDEN". TREAS. REG. 1.170A-9 (F)(3)(III)(A). THE 10% TEST IS AN OBJECTIVE TEST. IN THE PRESENT CASE, WPPF CLEARLY EXCEEDS THE 10% TEST. FROM 2014-2018, WPPF HAS RECEIVED 27.06% OF ITS FUNDS FROM PUBLIC SUPPORT ON AVERAGE. THIS IS 6.27% AWAY FROM THE THIRTY-THREE AND ONE-THIRD PROVISION AND SHOULD ALLOW THE IRS TO RELY LESS HEAVILY ON THE OTHER PRONGS OF THIS TEST. 2.DOES THE ORGANIZATION RECEIVE SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS? THE FACT THAT AN ORGANIZATION MEETS THE PUBLIC SUPPORT REQUIREMENTS THROUGH SUPPORT FROM GOVERNMENTAL UNITS OR DIRECTLY OR INDIRECTLY FROM A REPRESENTATIVE NUMBER OF PERSONS, RATHER THAN RECEIVING ALMOST ALL OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY, WILL BE CONSIDERED EVIDENCE OF AN ORGANIZATION BEING 'PUBLICLY SUPPORTED.' IN DETERMINING WHAT IS A 'REPRESENTATIVE NUMBER OF PERSONS,' CONSIDERATION WILL BE GIVEN TO THE TYPE OF ORGANIZATION INVOLVED, THE LENGTH OF TIME IT HAS BEEN IN EXISTENCE, AND WHETHER IT LIMITS ITS ACTIVITIES TO A PARTICULAR COMMUNITY OR REGION OR TO A SPECIAL FIELD WHICH CAN BE EXPECTED TO APPEAL TO A LIMITED NUMBER OF PERSONS. REG. 1.170A-9 (F)(3)(III)(B). SINCE THE FOUNDATION STARTED OPERATIONS IN 2004, IT HAS RECEIVED DONATIONS FROM APPROXIMATELY 200 DONORS. FOR THREE YEARS THE FOUNDATION PARTICIPATED IN THE STATE OF UTAH STATEWIDE FUNDING CAMPAIGN TO BENEFIT SMALL NONPROFITS KNOWN AS "LOVE-UTAH, GIVE-UTAH" RESULTED IN LARGE NUMBER OF 10 TO 25 DONATIONS-BUT ONLY A FEW THOUSAND DOLLARS IN FUNDING. OUR DONORS ALSO INCLUDE SOME BUSINESS ENTITIES AND NONPROFIT ORGANIZATIONS. WPPF IS A RELATIVELY SMALL NONPROFIT ORGANIZATION, AND THEREFORE APPROXIMATELY 200 DONORS ARE INDICATIVE OF ITS CONCERTED AND ONGOING EFFORTS TO ATTRACT PUBLIC SUPPORT. 3.DOES THE ORGANIZATION HAVE A REPRESENTATIVE GOVERNING BODY? THE FACT THAT AN ORGANIZATION HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS . . . WILL BE CONSIDERED EVIDENCE OF AN ORGANIZATION BEING "PUBLICLY SUPPORTED." AN ORGANIZATION WILL BE TREATED AS HAVING A REPRESENTATIVE GOVERNING BODY IF IT HAS A GOVERNING BODY . . . WHICH IS COMPRISED OF . . . PERSONS HAVING SPECIAL KNOWLEDGE OR EXPERTISE IN THE PARTICULAR FIELD OR DISCIPLINE IN WHICH THE ORGANIZATION IS OPERATING; OR OF COMMUNITY LEADERS, SUCH AS ELECTED OR APPOINTED OFFICIALS, CLERGYMEN, EDUCATORS, CIVIC LEADERS, OR OTHER SUCH PERSONS REPRESENTING A BROAD CROSS-SECTION OF THE VIEWS AND INTERESTS OF THE COMMUNITY . . . REG. 1.170A-9 (F)(3)(III)(C). WPPF'S GOVERNING BODY CONSISTS OF A SEVEN-MEMBER BOARD OF DIRECTORS FROM FOUR DIFFERENT U.S. STATES. THESE BOARD MEMBERS WERE SELECTED TO GIVE THE FOUNDATION VARIED PERSPECTIVES FROM THEIR DIFFERENT BACKGROUNDS AND DISCIPLINES AS WELL AS THEIR VARIED GEOGRAPHIC VIEWS. ALL MEMBERS OF WPPF BOARD DONATE THEIR TIME AND ARE NOT COMPENSATED FOR THEIR SERVICE ON THE BOARD. A BRIEF BIO OF THE DIRECTORS DURING WPPF'S FISCAL YEAR ENDING JUNE 30, 2018 IS ATTACHED TO THIS STATEMENT AS EXHIBIT A. FOR DAY-TO-DAY MANAGEMENT THE FOUNDATION'S IS HANDLED BY ITS MANAGING DIRECTOR/PRESIDENT AND SECRETARY/TREASURER AS PROVIDED IN FOUNDATION BY- LAWS WHO DONATE THEIR MANAGEMENT SERVICES WITHOUT PAY. THE SECRETARY/TREASURER IS THE MANAGING DIRECTOR'S MARRIED DAUGHTER. THE FOUNDATION HAS NO EMPLOYEES. ESSENTIAL SERVICES OTHER THAN DAILY MANAGEMENT ARE PROVIDED BY ENGAGING INDEPENDENT CONTRACTORS AND PART-TIME HELP AS NEEDED. WPPF'S BOARD DOES NOT REPRESENT PERSONAL OR PRIVATE INTERESTS OF DONORS AND ITS GOVERNING BODY IS EVIDENCE OF WPPF'S COMMITMENT TO REPRESENT THAT BROAD INTEREST OF THE PUBLIC. 4.DOES THE ORGANIZATION PROVIDE PUBLIC FACILITIES, SERVICES, OR PARTICIPATION? |
Schedule A (Form 990 or 990-EZ) 2018
Additional Data
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.