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.") .. | ||||||
| 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 | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 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 | ||||||
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.") . | 16,050 | 10,746 | 99,038 | 130,743 | 33,245 | 289,822 |
| 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 | 119,159 | 116,008 | 124,306 | 132,785 | 134,287 | 626,545 |
| 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 | 135,209 | 126,754 | 223,344 | 263,528 | 167,532 | 916,367 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 916,367 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 135,209 | 126,754 | 223,344 | 263,528 | 167,532 | 916,367 |
| 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.).. | 135,209 | 126,754 | 223,344 | 263,528 | 167,532 | 916,367 |
| 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 |
||
| 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) |
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| 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 |
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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 |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | SECTION 1. THE EXECUTIVE BOARD MAY CREATE COMMITTEES NECESSARY TO PROMOTE THE OBJECTIVES OF THE SOCIETY AND TO CARRY ON THE WORK OF THE SOCIETY. SECTION 2. THE CHAIR(S) OF EACH COMMITTEE SHALL BE APPOINTED BY THE PRESIDENT. SECTION 3. THE CHAIR(S) OF EACH COMMITTEE SHALL PREPARE A PLAN OF WORK AND, AFTER ITS APPROVAL BY THE PRESIDENT, SHALL CARRY OUT ITS PROVISIONS. NO COMMITTEE WORK SHALL BE UNDERTAKEN WITHOUT THE APPROVAL OF THE PRESIDENT. SECTION 4. AN AUDITING COMMITTEE OF UP TO 3 BOARD MEMBERS MAY BE APPOINTED BY THE EXECUTIVE BOARD PERIODICALLY TO EXAMINE THE SOCIETY'S ACCOUNTS AND, IF SATISFIED THAT THEY ARE CORRECT, SHALL SIGN A STATEMENT TO THAT FACT FOR PRESENTATION AT A BOARD MEETING. SECTION 5. A NOMINATING COMMITTEE WILL BE FORMED EVERY THREE YEARS, PRIOR TO ELECTIONS AND WILL CONSIST OF 3 PEOPLE. THE CHAIR IS APPOINTED BY THE PRESIDENT AND THE 2 COMMITTEE MEMBERS (ONE OF WHOM MUST BE ANOTHER BOARD MEMBER) ARE APPOINTED BY THE COMMITTEE CHAIR. THE THIRD COMMITTEE MEMBER MAY BE ONE NON-BOARD MEMBER IN GOOD STANDING. A NON-MEMBER IN GOOD STANDING IS SOMEONE WHO HAS ATTENDED SEVERAL SOCIETY MEETINGS, SERVED ON A COMMITTEE, OR ASSISTED WITH AN EVENT. THE NOMINATING COMMITTEE SHALL: (A) NOMINATE ONE PERSON FOR EACH OFFICE FILLED AND REPORT ITS NOMINEES TO THE BOARD FOR EXECUTIVE BOARD APPROVAL. THIS OCCURS AT THE LAST MEETING OF THE YEAR PRIOR TO THE NEW TERM. (B) VACANCIES OCCURRING IN ANY OFFICE SHALL BE FILLED BY PRESIDENTIAL APPOINTMENT. IN CASE A VACANCY OCCURS IN THE OFFICE OF THE PRESIDENT, THE VICE PRESIDENT SHALL SERVE THE REMAINDER OF THE TERM OF OFFICE. |
| FORM 990, PART VI, SECTION C, LINE 19 | SECTION 1. THE PRESIDENT SHALL: (A) PRESIDE AT ALL MEETINGS OF THE SOCIETY, AND THE EXECUTIVE BOARD; (B) APPOINT THE COMMITTEE CHAIRS; AND (C) COORDINATE THE WORK OF THE OFFICERS AND COMMITTEES OF THE SOCIETY IN ORDER THAT THE OBJECTIVES OF THE SOCIETY MAY BE PROMOTED. SECTION 2. THE VICE PRESIDENTS SHALL: (A) ACT AS AIDES TO THE PRESIDENT; AND (B) PERFORM THE DUTIES OF THE PRESIDENT IN THE ABSENCE OF THAT OFFICER. SECTION 3. THE TREASURER IS THE CHIEF FINANCIAL OFFICER OF THE SOCIETY AND SHALL: (A) HAVE CUSTODY OF ALL THE FUNDS OF THE SOCIETY; A. HAVE SIGNATURE AUTHORITY OVER ALL ACCOUNTS (ALONG WITH THE PRESIDENT). (B) KEEP A FULL AND ACCURATE ACCOUNT OF RECEIPTS AND EXPENDITURES; (C) MAKE DISBURSEMENTS IN ACCORDANCE WITH THE BUDGET; (D) PRESENT A FORMAL FINANCIAL REPORT AT EVERY BOARD MEETING; (E) WORK WITH THE PRESIDENT TO PRESENT A BUDGET TO THE BOARD TO BE APPROVED DURING THE FIRST QUARTER OF EACH YEAR. (F) COORDINATE THE ANNUAL FORM 990 WITH THE US DEPARTMENT OF TREASURY, DUE ANNUALLY ON MAY 15. (G) MANAGE ALL FINANCIAL AND INSURANCE MATTERS WHEN NECESSARY. AS SECRETARY, THE TREASURER SHALL: (A) RECORD THE MINUTES OF ALL MEETINGS OF THE SOCIETY (WITH THE PRESIDENT); (B) MAINTAIN A PERMANENT FILE OF THE MINUTES, COMMITTEE REPORTS, AND RECORDS PERTAINING TO THE WORK OF THE SOCIETY; AND (D) PROVIDE THE EXECUTIVE BOARD A COPY OF THE MINUTES PRIOR TO THE NEXT MEETING. EACH BOARD MEMBER SHALL: (A) PERFORM THE DUTIES ASSIGNED FROM TIME TO TIME; (B) UPON EXPIRATION OF HIS/HER TERM OF OFFICE OR IN THE CASE OF RESIGNATION, DELIVER TO HIS/HER SUCCESSOR ALL MATERIALS PERTAINING TO HIS/HER OFFICE NO LATER THAN TEN DAYS FOLLOWING THE TRANSFER OF OFFICE. (C) ATTEND ALL MEETINGS OF THE EXECUTIVE BOARD TO THE BEST OF HIS OR HER ABILITY. (D) A BOARD MEMBER CAN BE REMOVED FROM OFFICE BY A MAJORITY BOARD VOTE IF THEY MISS MORE THAN 3 BOARD MEETINGS PER CALENDAR YEAR OR FOR OTHER ACTIONS DEEMED INAPPROPRIATE. |
| FORM 990, PART IX, LINE 24E | RAFFLE EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 4,410. TOTAL EXPENSES 4,410. MEMBERSHIP FUND DRIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 3,191. TOTAL EXPENSES 3,191. GAZEBO NIGHT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,806. TOTAL EXPENSES 2,806. MERCHANT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,251. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,251. WEBSITE AND EMAIL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,338. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,338. TREE CITY USA/ARBOR DAY FOUNDATION: PROGRAM SERVICE EXPENSES 1,152. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,152. COMMUNITY MEMBERSHIP: PROGRAM SERVICE EXPENSES 1,054. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,054. GRAPHIC DESIGN: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 785. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 785. STORAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 729. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 729. OTHER BEAUTIFICATION PROJECTS: PROGRAM SERVICE EXPENSES 371. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 371. MISC FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 282. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 282. |
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| Software Version: |