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.") .. | 16,129 | 39,155 | 24,504 | 32,817 | 28,460 | 141,065 |
| 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 | 16,129 | 39,155 | 24,504 | 32,817 | 28,460 | 141,065 |
| 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).. | 21,562 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 119,503 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 16,129 | 39,155 | 24,504 | 32,817 | 28,460 | 141,065 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 47,216 | 58,654 | 55,523 | 54,916 | 62,402 | 278,711 |
| 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.).. | 744 | 116 | 75 | 90 | 1,119 | 2,144 |
| 11 | Total support. Add lines 7 through 10 | 421,920 | |||||
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) |
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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 III, LINE 3 | DUE TO COVID-19 PRECAUTIONS, WE DID NOT HAVE ANY FACE TO FACE EVENTS FOR MOST OF MARCH 2020, AND ALL OF APRIL, MAY AND JUNE 2020. |
| FORM 990, PART III, LINE 4A | IN THE FISCAL YEAR ENDING IN JUNE OF 2020, WE WERE DOING WELL UNTIL COVID SHUT US DOWN. WE PROVIDED LESSONS AND ENCOURAGEMENT FOR BEGINNERS THREE DAYS A WEEK AT THE CENTER, AND ONE EVENING A WEEK IN THE INTERNATIONAL DISTRICT. WE TAUGHT 158 NEW PLAYERS AT THE GO CENTER DURING THE FISCAL YEAR. FOR MORE ADVANCED PLAYERS, WE HAD WEEKLY LESSONS AT TWO LEVELS, A 5 DAY VISIT BY NIHON KI-IN PROFESSIONAL DAIKI KOMATSU, AND OPPORTUNITIES FOR TEACHING GAMES THREE DAYS A WEEK. KOREAN PRO MYUNGWAN KIM ALSO VISITED US. IN ADDITION, WE HAD A CLASS ON PROGRAMMING COMPUTER GO. OVER 400 OF OUR FREE GO LECTURES, MOSTLY BY NICK SIBICKY, ARE POSTED ON YOUTUBE. MOST OF OUR USUAL OUTREACH EVENTS ARE IN THE SPRING, AND THEY WERE SHUT DOWN BY COVID. BUT WE DID ATTEND BON ODORI AND JAPAN FAIR IN THE SUMMER OF 2019. WE PROVIDED TEACHERS FOR TWO SCHOOL GO CLUBS, AND RAN ONE TOURNAMENT FOR YOUNG PLAYERS DURING THE FIRST 8 MONTHS OF OUR FISCAL YEAR. WE HAVE AN ACTIVE WEBSITE, AND WE SEND EMAIL ANNOUNCEMENTS TO OVER 950 GO FANS. WE PROVIDE PUBLICITY FOR 13 OTHER GO MEET-UPS AND CLUBS IN THE AREA. WE RAN 8 TOURNAMENTS THAT WERE RATED BY THE AMERICAN GO ASSOCIATION. WE HAD ABOUT 80 VISITS A WEEK TO THE GO CENTER, WITH 20 TO 45 PLAYERS OF ALL LEVELS ATTENDING ON TUESDAY AFTERNOON AND EVENING. THIS IS THE LARGEST WEEKLY GATHERING OF GO PLAYERS IN NORTH AMERICA. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. THERE ARE SIX CLASSES OF MEMBERS WITH VOTING RIGHTS AT MEMBERSHIP MEETINGS: INDIVIDUAL LIFETIME, PAIR LIFETIME, INDIVIDUAL YEARLY, HOUSEHOLD YEARLY, INDIVIDUAL QUARTERLY WITH 93 OR MORE DAYS OF CONSECUTIVE MEMBERSHIP, AND BOARD MEMBERS. THE BOARD DETERMINES THE COST OF THESE MEMBERSHIPS, WHICH COSTS IT MAY PROSPECTIVELY (BUT NOT RETROACTIVELY) ADJUST FROM TIME TO TIME. - LIFETIME MEMBERSHIPS. LIFETIME MEMBERSHIPS MAY BE HELD BY PEOPLE OVER AGE 18 WHO ARE QUALIFIED FOR SEATTLE GO CENTER MEMBERSHIP AND WHO AGREE TO RECEIVE ALL REQUIRED NOTICES VIA ELECTRONIC TRANSMISSION. A LIFETIME MEMBERSHIP ENTITLES THE HOLDER TO FREE OR DISCOUNTED ACCESS TO THE SEATTLE GO CENTER AND SEATTLE GO CENTER ACTIVITIES, FOR THEIR ENTIRE LIFETIME. THESE MEMBERSHIPS ARE PERSONAL TO THE HOLDER AND CANNOT BE TRANSFERRED. PAIR LIFETIME MEMBERSHIPS ARE AVAILABLE, AT A COST SET BY THE BOARD, PURSUANT TO ARTICLE 2.1.2, TO TWO PEOPLE, EACH OF WHOM IS OVER AGE 18, WHO ARE BOTH QUALIFIED FOR SEATTLE GO CENTER MEMBERSHIP AND WHO WISH TO PURCHASE THEIR MEMBERSHIPS TOGETHER. - YEARLY MEMBERSHIPS. INDIVIDUAL AND HOUSEHOLD YEARLY MEMBERSHIPS ARE AVAILABLE TO QUALIFIED PEOPLE WHO AGREE TO RECEIVE ALL REQUIRED NOTICES VIA ELECTRONIC TRANSMISSION, AT A COST SET BY THE SEATTLE GO CENTER BOARD PURSUANT TO ARTICLE 2.1.2. HOUSEHOLD MEMBERSHIPS ARE AVAILABLE TO GROUPS OF TWO TO SIX PEOPLE WHO SHARE THE SAME PHYSICAL HOME ADDRESS. ALL YEARLY MEMBERSHIPS, AND ASSOCIATED VOTING RIGHTS, LAPSE 365 DAYS AFTER PAYMENT OF THE YEARLY DUES. - QUARTERLY MEMBERSHIPS. QUARTERLY MEMBERSHIPS ARE AVAILABLE TO QUALIFIED PEOPLE WHO AGREE TO RECEIVE ALL REQUIRED NOTICES VIA ELECTRONIC TRANSMISSION, AT A COST SET BY THE SEATTLE GO CENTER BOARD. QUARTERLY MEMBERSHIPS, AND ASSOCIATED VOTING RIGHTS, LAPSE 90 DAYS AFTER PAYMENT OF THE QUARTERLY DUES. - ADDITIONAL NON-VOTING MEMBERSHIP CLASSES. FROM TIME TO TIME, THE SEATTLE GO CENTER BOARD MAY CREATE OTHER, ADDITIONAL CLASSES OF MEMBERSHIP AS IT SEES FIT; HOWEVER, THESE CLASSES WILL NOT HAVE ANY VOTING RIGHTS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ORGANIZATION'S ANNUAL MEETING. DECISIONS OF THE BOARD ARE SUBJECT TO REVIEW BY THE MEMBERS AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD REVIEWS THE FORM 990 FOR ACCURACY PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REQUIRES ITS BOARD AND EMPLOYEES TO DISCLOSE ON A SIGNED FORM IF THEY HAVE A CONFLICT OF INTEREST ANNUALLY. ANY DIRECTOR, PRINCIPAL OFFICER OR MEMBER OF A COMMITTE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS DIRECT OR INDIRECT FINANCIAL INTEREST IS AN INTERESTED PERSON. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR AGREEMENT. AFTER DISCLOSURE OF THE INTEREST, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETINGS WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBER SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST EXISTS, THE INTERESTED PERSON WILL NOT BE ALLOWED TO VOTE ON THE MATTER OR TRANSACTION AND REPLACED WITH A DISINTERESTED PERSON. FAILURE TO DISCLOSE MAY RESULT IN THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 IS AVAILABLE AT WWW.GUIDESTAR.ORG. |
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