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)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 3,643 | 16,369 | 36,351 | 26,994 | 212,867 | 296,224 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Total. Add lines 1 through 3 | 3,643 | 16,369 | 36,351 | 26,994 | 212,867 | 296,224 |
| 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) .. | 177,033 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 119,191 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,643 | 16,369 | 36,351 | 26,994 | 212,867 | 296,224 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 67 | 67 | ||||
| 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.).. | 0 | 0 | ||||
| 11 | Total support. Add lines 7 through 10 | 296,291 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) |
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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 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 2022 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-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, 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 2022. 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 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 22015720 |
| 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 III, Line 2 | The Spitfire Club initiated two new pilot programs that complement the organization's mission in 2022. The first is a small-group mentorship pilot, where volunteers from the community read with and mentored groups of four to five Spitfire Club participants from one cohort of fourth and fifth graders. The second new program tested a licensed distribution model that buildt the organization's capacity to share curriculum and materials with outside agencies (libraries, schools, etc), who implement Spitfire Club programming independent of Spitfire Club staff facilitation. |
| Form 990, Part III, Line 3 | In 2022, The Spitfire Club returned to its original in-person program model and ceased offering live online programming via Zoom. In response to the COVID-19 pandemic, Spitfire enrolled 117 unique participants in online programming and equipped each participant with all materials needed in order to participate, as well as new books to keep for their home libraries, beginning in June of 2020 and concluding in December of 2021. |
| Form 990, Part VI, Section A, Line 4 | ARTICLE I - Board of Directors: Original Section 1b was deleted, removing requirements on a director's age, citizenship, and residency. New Section 1b states that the Executive Director serves as an ex officio director, that the board may appoint up to two more ex officio directors, and that no ex officio director may vote in board matters. Section 2a was amended to alter a director's term from two years to three years. Section 7 removes the option of notifying directors of a meeting by mail and revises to notifying directors of a meeting through electronic communication. Section 7 also states that notice of a meeting must be given seven days in advance, rather than two days. Section 10 states that board business may be decided by a majority vote in meetings where there is a quorum, rather than a two-thirds majority vote. Section 12 has been revised to state the Board of Directors will maintain a standing executive committee composed of the Chair, Vice Chair, Secretary, and Treasurer. ARTICLE II - Officers: Section 2 was revised to include officer terms and term limits. The bylaw now states that officers serve for a period of three years and until a successor has been elected or appointed, and that any officer may serve no more than three consecutive terms in the same office. The policy also states that a majority vote of the board can remove an officer from their position, revised from a two-thirds majority vote. Section 3 revises all mention of the "President" to say "Executive Director". The original Section 4 was deleted, eliminating the officer role of "President," transferring the responsibilities of this role to the Executive Director in new Section 8 (more below). The new Section 3 creates the officer role of "Vice Chair." Section 3 states "The Vice Chair shall, in the absence of the Chair, preside at all meetings of the Directors of the Organization and of the Executive Committee." New Section 8 creates the role of Executive Director, states that the Executive Director acts as Chief Executive Officer of the organization, and serves as an ex officio member of the board, without voting rights. The responsibilities of the Executive Director reflect the original description of the President in former Section 4. ARTICLE V - Miscellaneous: Section 2 is revised to state that Directors do not receive compensation except in the case of "reasonable advancement or reimbursement of expenses incurred in the performance of their duties." The policy states that officers appointed by the board "may receive compensation as shall be authorized by the Board of Directors." NEW ARTICLE VI - Amendment: States that "Any provision of these Bylaws may be added to or amended or repealed by the Board of Directors at any meeting of the Board of Directors, upon the vote of at least a two-thirds majority of all directors; provided, however, that any amendment which changes any quorum requirement or the vote required by any provision of these Bylaws shall require a unanimous vote of all Directors." |
| Form 990, Part VI, Section B, Line 11b | The Spitfire Club's Executive Director completed the 990 with oversight and counsel from the organization's Treasurer. The Spitfire Club Board received a draft of the 990 ahead of its official meeting. During this meeting, the 990 was discussed and approved. The Executive Director submitted the approved 990 and circulated a copy of this document to the Board of Directors. |
| Form 990, Part VI, Section B, Line 12c | While the Board of Directors did make a number of decisions on behalf of the organization, there were no potential conflicts and therefore the Conflict of Interest policy did not require enforcement. |
| Form 990, Part VI, Section B, Line 15 | The Chair and Vice Chair of the Spitfire Club Board of Directors review the Executive Director's performance annually. In 2022, the Executive Director served in a voluntary capacity. The Board allocated funding to the Executive Director's compensation in the budget for the 2023 fiscal year. Directors serve in a voluntary capacity and therefore do not require independent review of their compensation. The Executive Director oversees staff evaluation and compensation, bound by the annual budget, which is adopted by the Board. |
| Form 990, Part VI, Section C, Line 19 | The organization's governing documents, conflict of interest policy, and financial statements are available upon request. |
| Software ID: | 22015720 |
| Software Version: | v1.00 |