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 | |||||
| (A)
Divine Child High School |
381549120 | 2 | Yes | 95,445 | 0 | |
|
Total 1
|
95,445 | 0 | ||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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 on 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) |
||||
| 1 | Net short-term capital gain | 1 | 0 | 1,813 | ||
| 2 | Recoveries of prior-year distributions | 2 | 0 | |||
| 3 | Other gross income (see instructions) | 3 | 16,634 | 25,088 | ||
| 4 | Add lines 1 through 3 | 4 | 16,634 | 26,901 | ||
| 5 | Depreciation and depletion | 5 | 0 | |||
| 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 | 8,559 | 13,647 | ||
| 7 | Other expenses (see instructions) | 7 | 82 | 348 | ||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | 7,993 | 12,906 | ||
| 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 | 1,412,953 | 1,655,863 | ||
| b | Average monthly cash balances | 1b | 0 | 77,558 | ||
| c | Fair market value of other non-exempt-use assets | 1c | 0 | 0 | ||
| d | Total (add lines 1a, 1b, and 1c) | 1d | 1,412,953 | 1,733,421 | ||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): 0 |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | 0 | 0 | ||
| 3 | Subtract line 2 from line 1d | 3 | 1,412,953 | 1,733,421 | ||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | 21,194 | 26,001 | ||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | 1,391,759 | 1,707,420 | ||
| 6 | Multiply line 5 by 0.035 | 6 | 48,712 | 59,760 | ||
| 7 | Recoveries of prior-year distributions | 7 | 0 | 0 | ||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | 48,712 | 59,760 | ||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | 7,993 | |||
| 2 | Enter 85% of line 1 | 2 | 6,794 | |||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | 48,712 | |||
| 4 | Enter greater of line 2 or line 3 | 4 | 48,712 | |||
| 5 | Income tax imposed in prior year | 5 | 0 | |||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | 48,712 | |||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | 95,445 |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | 0 |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | 0 |
| 4 Amounts paid to acquire exempt-use assets | 4 | 0 |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | 0 |
| 6 Other distributions (describe in Part VI). See instructions | 6 | 0 |
| 7Total annual distributions. Add lines 1 through 6. | 7 | 95,445 |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | 95,445 |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | 48,712 |
| 10 Line 8 amount divided by Line 9 amount | 10 | 195.9 % |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | 48,712 | |||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
0 | |||
| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016.......81,675 | ||||
| b From 2017.......18,000 | ||||
| c From 2018.......8,000 | ||||
| d From 2019.......51,025 | ||||
| e From 2020.......34,000 | ||||
| fTotal of lines 3a through e | 192,700 | |||
| g Applied to underdistributions of prior years | 0 | |||
| h Applied to 2021 distributable amount | 48,712 | |||
|
i
Carryover from 2016 not applied (see instructions) |
32,963 | |||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | 111,025 | |||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ 95,445 | ||||
| a Applied to underdistributions of prior years | 0 | |||
| b Applied to 2021 distributable amount | 0 | |||
| c Remainder. Subtract lines 4a and 4b from line 4. | 95,445 | |||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
0 | |||
|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
0 | |||
|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
206,470 | |||
| 8 Breakdown of line 7: | ||||
| a Excess from 2017.....18,000 | ||||
| b Excess from 2018.....8,000 | ||||
| c Excess from 2019.....51,025 | ||||
| d Excess from 2020.....34,000 | ||||
| e Excess from 2021.....95,445 | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part IV, Section A, Line 2 | Schedule A, Part IV, Section A, Line 2 - The filing organization supports Divine Child High School, the supported entity listed in its organizing documents. Divine Child High School is part of the Church of Divine Child Parish, which itself is part of the Archdiocese of Detroit Catholic Church. These organizations are included as tax-exempt organizations in the Catholic Group Ruling issued by the Internal Revenue Service to the U.S. Catholic Conference of Bishops and listed in the Official Catholic Directory. The supported entity, Divine Child High School, does not have its own separate IRS Determination Letter since it is part of the Catholic Church. The Divine Child High School qualifies as a public charity under Code Sections 509(a)(1) and 170(b)(1)(A)(ii), being a school. |
| Schedule A, Part IV, Section A, Line 6 | Schedule A, Part IV, Section A, Line 6 - Included in its total distribution amount, the filing organization provided $20,145 in financial support to Divine Child Alumni Association, a Code Section 501(c)(4) organization whose purpose includes the support of Divine Child High School, which is the named supported organization of this filing organization. The financial support was to provide funding for the alumni newsletter, funding scholarships offered by the school as well as funding other fundraising activities, which are programs that the Divine Child High School desires to have carried on in furtherance of its mission. |
| Schedule A, Part IV, Section D, Line 3 | Schedule A, Part IV, Section D, Line 3 - Two members of the Board of Directors of the organization are in key leadership positions with the supported organization, Divine Child High School. These are the Pastor of the Church of the Divine Child Parish, being Fr. Robert McCabe as well as the Principal of Divine Child. During the year, Mr. Anthony Trudel was named the new Principal of the high school. These individuals are on the board of directors by reason of the positions at the supported organization and they carry influence and insight into the needs of the supported organization. The board of Directors of the organization control the investment decisions of the organization. Distributions of net income for the support of Divine Child High School are called for by the organization's governing documents. These distributions are used for the purposes and in such amounts as directed by the Board of Directors of the Divine Child Alumni Association, which has the power to appoint the at-large directors of the filing organization. These organizations work closely together and are led by the Pastor and the Principal as to purpose of requested funds and the needs of Divine Child High School and whose guidance and ongoing input continue to be critical to the filing organization being able to fulfill its goals and purpose of meeting the needs of Divine Child High school via funding of programs which the Pastor and Principal deem necessary. The organization meets the responsiveness and attentiveness tests required of supporting organizations. |
| Schedule A, Part V, Section D, Line 8 | Schedule A, Part V, Section D, Line 8 - The filing supporting organization manages an endowment fund that is dedicated exclusively for the benefit of Divine Child High School. The organization makes investment decisions associated with the funds in the endowment so that the investment returns are sufficient to continue to support Divine Child High School's programs. The supported organization cannot directly hold these investments. The supporting organization was created by alumni of Divine Child High School to serve the school independently and in a committed fashion by maintaining an endowment fund to help defray Divine Child High School's costs and to provide support as needed. The fund provides the school with needed resources for programs that it desires to maintain. The supporting organization is responsive to the needs of Divine Child High School and has a long history of supporting its programs through financial and other forms of support. As explained in the supplemental information for Part IV, Section D, Line 3, two key members of the Board of Directors of the supporting organization must be the Pastor of the Church of Divine Child Parish (which controls the supported organization) and the Principal of Divine Child High School (the supported organization) and for the insight they bring to the supporting organization about the school. In conjunction with the Board of Directors of the Divine Child Alumni Association and the Board of Directors of this supporting organization, these two individuals help direct the filing organization in understanding the most critical financial needs of the high school. The funding provided by the filing/supporting organization over the years has supported many important programs as well as the physical infrastructure of the school and has helped ensure its longevity and continued success as an educational institution serving the community. During the year, the filing supporting organization provided funding to the Church of the Divine Child (parent/owner of Divine Child High School), Divine Child High School and the Divine Child Alumni Association for the purposes of the support of Divine Child High School and its programs. |
| Software ID: | 21013178 |
| 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 2 | Form 990, Part VI, Section A, Line 2 - The Board of Directors of the organization includes the Pastor of the Church of the Divine Child Parish, being Father (Fr.) Robert McCabe and the Principal of the Divine Child High School, Mr. Anthony Trudel. The Church of the Divine Child Parish and its operating unit, the Divine Child High School, are tax-exempt under Code Section 501(c)(3) by reason of inclusion in the group ruling issued to the U.S. Catholic Conference of Bishops and listed in the Official Catholic Directory. The Pastor is the Principal's supervisor by reason of his pastoral duties at the Church of the Divine Child Parish and its operating units, including the high school. The Pastor and Principal are compensated by the Archdiocese of Detroit for their roles as Pastor and Principal. Both the Pastor and Principal are members of the Board of Directors of the filing organization by reason of their positions, or ex officio. Neither the Pastor nor the Principal are compensated in any fashion by the filing organization. |
| Form 990, Part VI, Section A, Line 7a | Form 990, Part VI, Section A, Line 7a - The organization is controlled by the Divine Child Alumni Association by reason of that organization's governing power to appoint and remove the at-large directors of the organization, other than the Pastor and Principal who serve automatically ex officio. The Divine Child Alumni Association also directs the organization how to distribute its endowment fund earnings and principal to or for the benefit of Divine Child High School and in such amounts and for such programs as it deems necessary to support the school based on information provided by the Pastor and Principal about what those needs are. |
| Form 990, Part VI, Section A, Line 7b | Form 990, Part VI, Section A, Line 7b - See the response to Form 990, Part VI, Section A, Line 7a. |
| Form 990, Part VI, Section B, Line 11b | Form 990, Part VI, Section B, Line 11b - The organization has not yet established a formal process by which the governing body reviews the Form 990 as a group prior to its filing. A draft of the Form is circulated to the members of the board of directors for their observation and comments prior to being filed. In addition, the Form 990 is prepared by an experienced CPA who is also a member of the board of directors of the organization. Despite the lack of a formal process/policy, as noted, the Form 990 is shared with the governing body by the preparer prior to its filing with the IRS. |
| Form 990, Part VI, Section B, Line 12c | Form 990, Part VI, Section B, Line 12c - The organization monitors the conflicts of interest policy by discussing any potential conflicts of interest that might arise involving board members during meetings when new financial investment opportunities arise or spending needs are presented. These discussions involve whether any decisions being made by the board of directors could pose a conflict of interest for any board member or interested person. Board members are required to disclose any potential conflicts of interest during the meeting and recuse themselves from the meeting and its discussion, other than to answer any questions that might be asked by the remaining independent board members. There have been no conflicts of interest reportable or required to be disclosed under this policy. |
| Form 990, Part VI, Section C, Line 19 | Form 990, Part VI, Section C, Line 19 - The organization does not make these documents or policies available at this time for public display and there is no requirement to do so. There are no perceived needs to have them so available. |
| Software ID: | 21013178 |
| Software Version: | v1.00 |