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.") . | 27,075 | 37,619 | 23,753 | 41,168 | 65,996 | 195,611 |
| 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 | 22,172 | 1,792 | 75 | 24,039 | ||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 49,247 | 39,411 | 23,828 | 41,168 | 65,996 | 219,650 |
| 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.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | 219,650 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 49,247 | 39,411 | 23,828 | 41,168 | 65,996 | 219,650 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 41 | 6 | 1 | 48 | ||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 41 | 6 | 1 | 48 | ||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 6,420 | 12,925 | 7,250 | 7,375 | 33,970 | |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 49,288 | 45,837 | 36,754 | 48,418 | 73,371 | 253,668 |
| 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): |
|||||
| 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: | 20011551 |
| Software Version: | 2020v4.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Other Revenue.1 | SSCW Reimbursement for Office Expenses $1379 |
| Other Revenue.2 | Fiscal Sponsor Fees Revenue $521 |
| Other Expenses.1001 | Advertising and Promotion $9345 |
| Other Expenses.1002 | Office Expenses $81 |
| Other Expenses.1003 | Information Technology $2636 |
| Other Expenses.1005 | Travel $5610 |
| Other Expenses.1008 | Interest $8564 |
| Other Expenses.1009 | Depreciation $110 |
| Other Expenses.2 | Event Assembly Expenses $1799 |
| Other Expenses.3 | Bank & Merchant Fees $1526 |
| Other Expenses.4 | Facilitators & Team Support $1000 |
| Other Expenses.6 | Licenses & Dues $130 |
| Other Assets.1002 | Furniture and Fixtures - Beginning $1650 Furniture and Fixtures - Ending $0 |
| Other Assets.1005 | Accounts Receivable - Beginning $3600 Accounts Receivable - Ending $2508 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $13108 |
| Total Liabilities.1 | Federal Employment Taxes Payable - Beginning $4273 Federal Employment Taxes Payable - Ending $0 |
| Total Liabilities.2 | State Employment Taxes Payable - Beginning $96 State Employment Taxes Payable - Ending $0 |
| Total Liabilities.3 | Accrued Compensation & Benefits Payable - Beginning $4814 Accrued Compensation & Benefits Payable - Ending $3081 |
| Total Liabilities.4 | Accrued Compensation Payroll Taxes Pay. - Beginning $694 Accrued Compensation Payroll Taxes Pay. - Ending $442 |
| Form 990-EZ PART I Line 10 GRANTS AND SIMILAR AMOUNTS PAID | Donation paid to Community Shares of Wisconsin |
| FORM 990-EZ PART I Line 13 PROFESSIONAL FEES AND OTHER PAYMENTS | PROFESSIONAL FEES RELATED TO RETROACTIVE REPORTING AND DELINQUENT TAXIn order to bring the organization back into compliance with federal and state reporting and to bring tax accounts current, clearing penalties and interest balances, professional fees paid to a certified public accountant were materially higher as compared to previous years. Services included: * Accounting services to construct general ledgers and financial information for 2017, 2018, 2019, 2020 2,216 * Employment tax services for quarter periods in 2014-2020 4,360 * Form 990-EZ Exempt Organization reporting for 2016 2,081Fees were paid to Center for Community Stewardshipto obtain a new sponsor for Safe Skies Clean Water Coalition 250 ---------TOTAL PROFESSIONAL FEES, Line 13 8,908 ========= |
| FORM 990-EZ PART I Line 16: INTEREST INCLUDED IN OTHER EXPENSES | RETROACTIVE REPORTING AND DELINQUENT TAX PAYMENT ISSUESIn 2020, multiple retroactive issues of non-compliant reporting and tax payment delinquencies at the federal and state levels came to the attention of the incoming Board of Directors. These issues included:* Reinstatement by Form 1023 application for loss of the 501(c)3 status* Delinquent Exempt Organization filing with the Internal Revenue Service: * Form 990-EZ for 2014, 2015 payment delinquency only * Form 990-EZ for 2016 reporting delinquency * Form-990-N for 2017, 2018 and 2019* Delinquent filing and tax payments relative to Form 941 Quarterly Employment Taxes and WI State Employment Taxes for the following periods * 2014: 3rd quarter 941 payment discrepancy only * 2015: 2nd and 3rd quarters 941 payment discrepancy only * 2017: 3rd and 4th quarters reporting and payments * 2018: 1st, 2nd, 3rd, and 4th quarters reporting and payments * 2019: 1st, 2nd, 3rd, and 4th quarters reporting and payments * 2020: 2nd and 3rd quarters reporting and payments* Delinquent filings with Wisconsin Department of Financial Institutions for * 2019-2020 Nonstock Corporation Annual Report * 2017-2019 Charitable Organization ReportsDetails of the penalties and interest paid in 2020 applicable include: Form 1023-EZ to reinstate the 501(c)3 status 275 Form 990-EZ late filing levies for 2014 and 2015 5,943 Form 941 3rd quarter 2014 late filing 378 Form 941 (all four quarters 2019) late filing and payment 566 WI Form WT-6 non-deposit penalties for 2016-2019 952 WI Form WT-7 filing penalties for 2017-2019 450 ------- 8,564 =======Account resolution bringing the federal and state employment tax filings, federal Form 990s, and Wisconsin Department of Financial Institutions reports current continued into 2021. Negotiation with the IRS lessened the overall penalties and interest through abatement given reasonable cause. At the time of this filing, the Wisconsin Charitable Organization application at the Wisconsin Department of Financial Institutions is under review. All submissions are current. |
| FORM 990-EZ PART II, Line 26 TOTAL LIABILITIES | ACCRUED COMPENSATION AND BENEFITS PAYABLEFORM 990-EZ PART II, Line 26Retroactive compensation and benefits were payable and outstanding to the Coordinator as of 12/31/2020 for the amounts as follows: Accrued Compensation Benefits and Payable August 2018 $ 835.34 127.50 962.84September 2018 835.34 127.50 962.84April 2020 127.50 127.50May 2020 900.01 127.50 1,027.51 -------- ------- --------- Totals 2,570.69 510.00 3,080.68 ======== ======= ========= Federal and state payroll taxes have also been accrued accordingly inthe amount of $ 442.23. |
| Form 990-EZ Part IV KEY EMPLOYEES | In 2020, Dace Zeps served as a key employee in the position of Coordinator for the months January through May. |
| Software ID: | 20011551 |
| Software Version: | 2020v4.0 |