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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 162,057 | 128,159 | 106,598 | 119,216 | 43,707 | 559,737 |
| 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 | 170,387 | 109,998 | 121,926 | 112,155 | 10,950 | 525,416 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 56,057 | 45,867 | 43,829 | 41,932 | 25,047 | 212,732 |
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | 0 | 0 | 0 | 0 | 0 |
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | 0 | 0 | 0 | 0 | 0 |
| 6 | Total. Add lines 1 through 5 | 388,501 | 284,024 | 272,353 | 273,303 | 79,704 | 1,297,885 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | 0 | 0 | 0 | 0 | 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 | 0 | 0 | 0 | 0 | 0 |
| c | Add lines 7a and 7b.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 8 | Public support. (Subtract line 7c from line 6.) | 1,297,885 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 388,501 | 284,024 | 272,353 | 273,303 | 79,704 | 1,297,885 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 7,205 | 9,175 | 14,125 | 17,696 | 16,322 | 64,523 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | 0 | 0 | 0 | 0 | 0 |
| c | Add lines 10a and 10b. | 7,205 | 9,175 | 14,125 | 17,696 | 16,322 | 64,523 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 0 | 0 | 0 | 0 | 0 | 0 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | 0 | 0 | 0 | 0 | 0 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 395,706 | 293,199 | 286,478 | 290,999 | 96,026 | 1,362,408 |
| 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) |
||||
| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 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 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, 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 2020. 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 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 20012124 |
| 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 VI, Section A, Line 6 | THE ORGANIZATION HAS ANNUAL MEMBERS, LIFE MEMBERS AND CORPORATE MEMBERS. EACH MEMBER HAS THE SAME RIGHTS AND PRIVILEGES SUBJECT TO KEEPING THEIR DUES CURRENT FOR NON-LIFE MEMBERS. |
| Form 990, Part VI, Section A, Line 7a | INDIVIDUAL MEMBERS HAVE A VOICE IN VOTING TO ELECT THE GOVERNING BODY BY BEING A MEMBER OF AN AFFILIATED CHAPTER OR POD. POD IS THE CHILI APPRECIATION SOCIETY INTERNATIONAL, INC'S (CASI) NAME FOR CHAPTER, THROUGH SUCH MEMBERSHIP THE MEMBERS CAN VOTE FOR OFFICERS TO REPRESENT THE POD AT THE ANNUAL BUSINESS MEETING. PODS IN GOOD STANDING ARE ALL PERMITTED TO VOTE AT THE ANNUAL BUSINESS MEETING CALLED THE GREAT PEPPERS MEETING. THE NAME OF WHICH ORIGINATED FROM THE BINAME FOR THE CHAPTER PRESIDENTS: THE GREAT PEPPERS. DURING THE GREAT PEPPERS MEETING, FOUR (4) NEW DIRECTORS ARE ELECTED BY SECRET WRITTEN BALLOT. THE TWO CANDIDATES RECEIVING THE MOST VOTES SERVE FOR THREE (3) YEAR TERMS. THE TWO REMAINING CANDIDATES SERVE FOR TWO (2) YEAR TERMS. AN EXECUTIVE DIRECTOR IS ELECTED IN A SEPERATE RACE EVERY OTHER YEAR TO SERVE A TWO (2) YEAR TERM. |
| Form 990, Part VI, Section A, Line 9 | THE ADDRESSES OF THE DIRECTORS ARE LISTED ELSEWHERE (WWW.CASICHILI.NET) BECAUSE THE ORGANIZATION HAS NO OFFICE AT THE PROPERTY WE OWN. THE PHYSICAL ADDRESS OF THE PROPERTY IS: 80 MARIPOSA MINE RD, TERLINGUA TX. |
| Form 990, Part VI, Section B, Line 11b | THE FORM 990 IS SUBMITTED TO THE BOARD OF DIRECTORS FOR COMMENT PRIOR TO FILING. |
| Form 990, Part VI, Section C, Line 19 | THE BYLAWS ARE POSTED ON THE ORGANIZATION'S WEBSITE AND MAY BE VIEWED BY THE PUBLIC. THE UNAUDITED FINANCIAL STATEMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE FOR ACCESS BY MEMBERS ONLY. THE POLICIES ARE DISTRIBUTED TO THE MEMBERS VIA THE PRESIDENTS (GREAT PEPPERS) OF THE LOCAL AFFILIATE CHAPTERS (PODS). |
| Form 990, Part VIII, Line 2a - 2e | ALL OF THE MONEY RECEIVED THROUGH THESE SOURCES OF INCOME ALLOWS CASI TO OPERATE A CORPORATION WITH THE PRIMARY OBJECTIVE OF RAISING MONEY THROUGH THE PROMOTION OF CHILI. CHILI COOKS COOK AT COOKOFFS THROUGHOUT THE COMPETITION YEAR (OCTOBER 1 THROUGH SEPTEMBER 30) EARNING POINTS WHICH POTENTIALLY QUALIFY THEM TO COOK AT THE ANNUAL CHAMPIONSHIP (TICC) HELD DURING THE FIRST WEEKEND IN NOVEMBER. CASI IS RESPONSIBLE FOR THE SANCTIOING OF COOKOFFS, TRACKING OF COOKOFF RESULTS AND QUALIFYING POINTS, PUBLISHING A MONTHLY NEWSPAPER FOR THE MEMBERS AND PROVIDING THE MEMBERS WITH RULE BOOKS. ADDITIONALLY, CASI PROVIDES FOR AN ANNUAL CONVENTION OF LOCAL AREA CHILI CHAPTERS (PODS). THE ORGANIZATION PAYS FOR AND MAINTAINS THE 320 ACRES OF LAND WHERE TICC IS HELD IN NOVEMBER. CASI HOLDS TICC, ATTRACTING IN EXCESS OF 4,000 PEOPLE. IN 2020 THE ORGANIZATION CONTRIBUTED MONEY TO WORTHY CAUSES IN THE SOUTH BREWSTER COUNTY AREA OF TEXAS, DESPITE NOT HOLDING THE EVENT. BREWSTER COUNTY DID NOT ISSUE MASS GATHERING PERMITS DUE TO THE COVID19 PANDEMIC. STATEMENT OF INTERNAL FINANCING: THE LIFE MEMBERSHIP RESERVE FUND WAS ESTABLISHED TO PROVIDE FOR THE ANNUAL COSTS OF THE LIFE MEMBERS WHICH NUMBER 515 AS OF DECEMBER 31, 2020. IT WAS DETERMINED THAT THE FUND NEEDED TO BE INCREASED FROM $60,000 TO $100,000 TO SUPPORT THIS NUMBER OF LIFE MEMBERS AND THE COST ASSOCIATED WITH THEIR MEMBERSHIP. AT DECEMBER 31, 2020, THE FUND INCREASED TO $103,308 DUE TO NEW MEMBERS AND INTEREST EARNED. THE FUND ALSO ACTS AS AN EMERGENCY WORKING CAPITAL RESERVE. THE CASI SCHOLARSHIP FUND WAS ESTABLISHED TO PROVIDE COLLEGE SCHOLARSHIPS TO DESERVING GRADUATING STUDENTS ACROSS THE UNITED STATES. THIS PROGRAM WAS SET UP TO GRANT FOUR YEAR SCHOLARSHIPS TO STUDENTS OUTSIDE OF THE TERLINGUA AREA IN ADDITION TO THE TERLINGUA HIGH SCHOOL VALEDICTORIAN FOUR YEAR, $1,000 SCHOLARSHIP. IN 2008, THE PROGRAM EXPANDED TO INCLUDE SCHOLARSHIPS ATTENDING VOCATION SCHOOLS FOR TWO YEARS, $1,000 PER YEAR. SINCE THE ORGANIZATION IS A NATIONAL ORGANIZATION, THIS WAS THE FIRST EFFORT TO CONTRIBUTE MONEY OUTSIDE OF THE BREWSTER COUNTY TEXAS AREA. ALL MONEYS RECEIVED BY THIS FUND MAY ONLY BE SPENT ON SCHOLARSHIPS AND CAN BE DISBURSED IN NO OTHER WAY OR FASHION. THIS FUND IS FINANCED VIA INTERNAL MONEY SURPLUSES, A FUND RAISING EVENT HELD ON THE FRIDAY OF TICC AND BY OUTSIDE CONTRIBUTIONS. CASI AWARDED FIVE (5) FOUR YEAR COLLEGE SCHOLARSHIPS IN MARCH 2020.THE CASI COOKOFF LIABILITY INSURANCE FUND WAS ESTABLISHED TO PROVIDE LIABILITY INSURANCE FOR ALL CASI SANCTIONED COOKOFFS. CASI HAS PURCHASED A BLANKET INSURANCE POLICY AND THE PAYMENT OF ASSOCIATED PREMIUMS IS FUNDED BY ASSESSING EACH COOK $2 AS PART OF THE COOKOFF ENTRY FEE. SURPLUS FUNDS MAY BE DISTRIBUTED AT THE DISCRETION OF THE CASI BOARD OF DIRECTORS. THIS FUND WAS ESTABLISHED BY A VOTE OF THE GREAT PEPPERS AT THE 2002 GREAT PEPPERS MEETING. AT THE GREAT PEPPERS MEETING IN 1994, DELEGATES APPROVED THE CREATION OF THE GREAT PEPPERS MEETING FUND. THIS FUND WAS ESTABLISHED TO HELP FINANCE THE ANNUAL GREAT PEPPERS MEETING WHICH IS THE ANNUAL BUSINESS MEETING OF THE ORGANIZATION. THE FUND WOULD BE FUNDED BY A $1 ASSESSMENT FROM EACH CHILI COOK ENTRY FEE. THE GREAT PEPPERS VOTED TO HAVE THE NATIONAL ORGANIZATION HOST THE MEETING IN LIEU OF LOCAL POD OR PODS. ANY EXCESS FUNDS NOT SPENT ON HOSTING THE MEETING ARE TO BE TRANSFERRED TO THE GENERAL FUND. |
| Form 990, Part VIII, Line 8a | THE ORGANIZATION PURCHASES CLOTHING AND SMALL PRODUCTS THAT IT OFFERS FOR SALE AT OUR ANNUAL FUNDRAISER (TICC). EACH ITEM CARRIES OUR TRADEMARK AND THE BULK OF THE ITEMS FOR SALE ARE SOLD DURING THE EVENT. DURING THE YEAR ANY UNSOLD ITEMS ARE AVAILABLE FOR PURCHASE THROUGH AN ONLINE STORE OR OFFERED AT THE BOARD MEETINGS TO THE MEMBERS. NO OPENING OR CLOSING INVENTORY WAS CONSIDERED. TERLINGUA INTERNATIONAL CHILI CHAMPIONSHIP (TICC)- TICC IS THE ORGANIZATION'S ANNUAL CHILI CHAMPIONSHIP THAT IS THE CULMINATION OF THE YEAR'S COMPETITIONS. EARNING THE POINTS TO QUALIFY TO COOK AT THIS EVENT CAN ONLY BE DONE AT COOKOFFS THAT ARE SANCTIONED BY CASI. CASI HAS THE COOKOFF LISTED AS A FUNDRAISING EVENT BECAUSE WITHOUT IT, THE ORGANIZATION WOULD NOT HAVE THE VISIBILITY TO SECURE THE NATIONAL SPONSORS AND TO HAVE THE REGULAR CHILI COOKOFFS SO WELL ATTENDED. THIS EVENT WAS NOT HELD IN 2020 AS BREWSTER COUNTY, TEXAS DID NOT ISSUE MASS GATHERING PERMITS DUE TO THE COVID19 PANDEMIC. WITH REGARDS TO THE REGULAR SANCTIONED COOKOFFS, THE NET PROCEEDS OF EACH EVENT ARE DEDICATED TO LOCAL CHARITIES OF EACH PARTICULAR COOKOFF'S PROMOTER. IN RECENT YEARS THE NET PROCEEDS FROM THE COOKOFFS HAVE BEEN DONATED TO VARIOUS CHARITIES IN EXCESS OF $950,000 ANNUALLY. THESE FUNDS ARE NOT INCLUDED IN THE CASI RETURN SINCE THE ORGANIZATION IS SIMPLY A SANCTIONING BODY AND DOES NOT CONTROL THEM. CASI DOES HAVE RULES UNDER WHICH THE COOKOFF MUST OPERATE IN ORDER FOR IT TO QUALIFY THE WINNERS TO EARN POINTS TOWARD TICC, THE ANNUAL CHAMPIONSHIP. |
| Software ID: | 20012124 |
| Software Version: | v1.00 |