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.") .. | 2,438,784 | 2,890,213 | 3,604,045 | 4,122,680 | 4,832,510 | 17,888,232 |
| 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 | 2,438,784 | 2,890,213 | 3,604,045 | 4,122,680 | 4,832,510 | 17,888,232 |
| 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. | 17,888,232 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,438,784 | 2,890,213 | 3,604,045 | 4,122,680 | 4,832,510 | 17,888,232 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 119 | 1,366 | 7,944 | 9,429 | ||
| 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.).. | 526 | 800 | 1,326 | |||
| 11 | Total support. Add lines 7 through 10 | 17,898,987 | |||||
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: | |
| 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 VI, SECTION A, LINE 2 | BEA CHRISTENSEN AND LAU CHRISTENSEN - FAMILY RELATIONSHIP |
| FORM 990, PART VI, SECTION A, LINE 4 | AMENDED AND RESTATED BYLAWS OPERATION FRESH START, INC., A WISCONSIN NONSTOCK CORPORATION ADOPTED NOVEMBER 17, 2022 I. NAME. THE NAME OF THE CORPORATION SHALL BE OPERATION FRESH START, INC. II. PURPOSE. THE PURPOSE OF THE CORPORATION SHALL BE EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES, INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 (AS AMENDED) AND OTHER PURPOSES APPROVED BY THE BOARD OF DIRECTORS AND AUTHORIZED BY CHAPTER 181 OF THE WISCONSIN STATUTES. III. DIRECTORS. A. NUMBER. THE MANAGEMENT OF THE CORPORATION SHALL BE VESTED IN A BOARD OF DIRECTORS CONSISTING OF NO MORE THAN FIFTEEN PERSONS. AT NO TIME SHALL THE NUMBER OF DIRECTORS BE FEWER THAN THREE. B. POWERS OF DIRECTORS. DIRECTORS SHALL BE GRANTED THE AUTHORITY TO MANAGE THE CORPORATION TO THE EXTENT PROVIDED BY WISCONSIN LAW. DIRECTORS MAY ESTABLISH POLICIES REGARDING BOARD OF DIRECTORS COMPOSITION. C. TERM. THE TERM OF EACH DIRECTOR SHALL BE THREE YEARS. DIRECTORS MAY SERVE UP TO TWO CONSECUTIVE THREE-YEAR TERMS. D. ELECTION. ELECTION OF DIRECTORS SHALL TAKE PLACE AT THE ANNUAL MEETING, OR ANY OTHER MEETING AT THE PRESIDENT'S DISCRETION. EACH VOTING DIRECTOR MAY CAST ONE VOTE FOR EACH DIRECTOR POSITION OPEN FOR ELECTION AT SUCH MEETING. ELECTION SHALL BE BY A MAJORITY OF THE VOTING DIRECTORS PRESENT AT THE MEETING, PROVIDED A QUORUM IS PRESENT. IF NO CANDIDATE RECEIVES A MAJORITY OF VOTES IN THE FIRST ROUND OF BALLOTING, THE TWO CANDIDATES WITH THE MOST VOTES WILL STAND FOR ELECTION IN A SECOND ROUND. E. VACANCIES. IN THE EVENT OF A VACANCY ON THE BOARD OF DIRECTORS DUE TO DEATH OR RESIGNATION, AND THAT VACANCY CAUSES THE NUMBER OF DIRECTORS TO BE FEWER THAN THREE, THE PRESIDENT SHALL APPOINT A SUCCESSOR TO FILL THE VACANCY FOR THE REMAINDER OF THE TERM FOR THAT POSITION. F. MEETINGS OF DIRECTORS. 1. ANNUAL MEETING. THERE SHALL BE AN ANNUAL MEETING OF DIRECTORS HELD DURING THE MONTH OF JANUARY DURING EACH CALENDAR YEAR, AT A LOCATION DETERMINED BY THE PRESIDENT. THE BOARD OF DIRECTORS SHALL GIVE AT LEAST 30 DAYS' WRITTEN NOTICE OF THE ANNUAL MEETING. 2. REGULAR MEETINGS. AT ITS ANNUAL MEETING, THE BOARD OF DIRECTORS SHALL SET A SCHEDULE OF REGULAR BOARD MEETINGS FOR THE PERIOD UNTIL THE NEXT ANNUAL MEETING. NO FURTHER NOTICE OF REGULAR DIRECTORS' MEETINGS SHALL BE REQUIRED. 3. SPECIAL MEETINGS. SPECIAL MEETINGS OF DIRECTORS MAY BE CALLED BY THE PRESIDENT OR BY ANY DIRECTOR. SPECIAL MEETINGS SHALL BE ON ONE DAYS' WRITTEN NOTICE, WHICH SHALL DESCRIBE GENERALLY THE BUSINESS TO BE TRANSACTED AT THE MEETING. 4. VOTING. VOTING SHALL BE BY DIRECTORS PRESENT AT THE MEETING. PROXY VOTING SHALL NOT BE ALLOWED. EACH DIRECTOR SHALL HAVE ONE VOTE AT THE MEETINGS OF THE CORPORATION. A DIRECTOR MAY VOTE IN PERSON OR BY PHONE OR VIDEO CONFERENCE. A SIMPLE MAJORITY OF DIRECTORS IN ATTENDANCE SHALL CONSTITUTE A QUORUM. A SIMPLE MAJORITY OF THE VOTES OF THE DIRECTORS SHALL BE NECESSARY FOR THE ADOPTION OF ANY MATTERS VOTED UPON BY THE DIRECTORS. 5. REMOTE VOTING PROCEDURES. CONDUCTING MEETINGS REMOTELY SHALL BE PERMITTED TO THE EXTENT AND UNDER THE CONDITIONS PERMITTED BY LAW. 6. ACTION WITHOUT A MEETING. ACTION MAY BE TAKEN BY ELECTRONIC MEANS OF COMMUNICATION BY UNANIMOUS CONSENT. G. COMPENSATION. DIRECTORS SHALL RECEIVE NO COMPENSATION BUT SHALL BE ENTITLED TO REIMBURSEMENT OF OUT-OF-POCKET EXPENSES AS APPROVED BY THE BOARD OF DIRECTORS. H. INDEMNIFICATION. DIRECTORS SHALL BE ENTITLED TO INDEMNIFICATION FOR ACTIONS AS DIRECTORS TO THE EXTENT PERMITTED BY WISCONSIN LAW. I. COMMITTEES AND POLICIES. THE BOARD OF DIRECTORS MAY ESTABLISH ANY STANDING OR SPECIAL COMMITTEES AS IT DEEMS APPROPRIATE, PROVIDED THAT SUCH COMMITTEES MAY NOT EXERCISE THE POWERS OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS MAY ESTABLISH POLICIES FOR ESTABLISHING CONDUCT AND/OR COMPOSITION OF THE BOARD OF DIRECTORS AND SUPPORTING INTERNAL ROLES. IV. OFFICERS. A. IN GENERAL. THE OFFICERS OF THE CORPORATION SHALL CONSIST OF ONE PRESIDENT, TWO VICE PRESIDENTS, ONE SECRETARY, AND ONE TREASURER. B. ELECTION AND TERMS. THE OFFICERS SHALL BE ELECTED BY THE BOARD OF DIRECTORS. EACH OFFICER SHALL SERVE A TERM OF ONE YEAR. AN OFFICER MAY BE REMOVED BY A TWO-THIRDS VOTE OF THE BOARD OF DIRECTORS AT ANY TIME. C. DUTIES. THE DUTIES OF EACH OFFICE SHALL INCLUDE, BUT NOT BE LIMITED TO, DUTIES PRESCRIBED BY LAW AND THOSE ADDITIONAL DUTIES SET FORTH BELOW. THE PRESIDENT MAY ASSIGN ADDITIONAL DUTIES TO ANY OFFICER AS THE PRESIDENT DEEMS APPROPRIATE. 1. PRESIDENT. THE PRESIDENT SHALL GENERALLY OVERSEE THE DAY-TO-DAY OPERATIONS OF THE CORPORATION SUBJECT TO THE DIRECTION OF THE BOARD OF DIRECTORS. THE PRESIDENT SHALL PRESIDE AT ALL MEETINGS OF THE BOARD OF DIRECTORS. 2. VICE PRESIDENTS. THE VICE PRESIDENTS SHALL EXERCISE THE DUTIES OF THE PRESIDENT IN THE ABSENCE OR INCAPACITY OF THE PRESIDENT (IN ORDER OF PRIORITY, VICE PRESIDENT 1 THEN VICE PRESIDENT 2). IF THE PRESIDENT SHOULD DIE, RESIGN, OR BE REMOVED FROM OFFICE, THE VICE PRESIDENT SHALL SUCCEED TO THE OFFICE OF THE PRESIDENT (IN ORDER OF PRIORITY, VICE PRESIDENT 1 THEN VICE PRESIDENT 2). 3. SECRETARY. THE SECRETARY SHALL OVERSEE ALL RECORDS OF THE CORPORATION AND SHALL PREPARE MINUTES OF ALL MEETINGS OF THE BOARD OF DIRECTORS AND MEMBERS. 4. TREASURER. THE TREASURER SHALL OVERSEE CUSTODY OF THE FUNDS OF THE CORPORATION AND SHALL OVERSEE ALL FINANCIAL RECORDS OF THE CORPORATION. THE TREASURER SHALL REPORT TO THE PRESIDENT, BOARD OF DIRECTORS, AND MEMBERS ON THE FINANCIAL STATUS OF THE CORPORATION. D. OFFICERS MAY, BUT ARE NOT REQUIRED TO BE, MEMBERS OF THE BOARD OF DIRECTORS. E. EXECUTIVE COMMITTEE. THE PRESIDENT, TWO VICE-PRESIDENTS, SECRETARY, AND TREASURER OF THIS CORPORATION SHALL CONSTITUTE THE EXECUTIVE COMMITTEE, WHICH IS EMPOWERED TO CONDUCT THE BUSINESS OF THE CORPORATION AS NEEDED BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. MOTIONS OR RESOLUTIONS SHALL REQUIRE THE CONSENT OF THREE (3) MEMBERS OF THIS COMMITTEE. F. ALL OFFICERS SHALL SERVE WITHOUT COMPENSATION EXCEPT THAT THEY MAY BE REIMBURSED FOR ACTUAL OUT-OF-POCKET EXPENSES INCURRED IN PERFORMANCE OF THE DUTIES OF THEIR OFFICE. V. MISCELLANEOUS. A. FISCAL YEAR. THE FISCAL YEAR OF THE CORPORATION SHALL END ON SEPTEMBER 30. B. IN ADDITION TO ANY OTHER POWERS PROVIDED HEREIN OR BY LAW, THE BOARD OF DIRECTORS MAY AUTHORIZE ONE OR MORE OFFICERS OF THE CORPORATION TO EXECUTE AND DELIVER INSTRUMENTS, OPEN BANK ACCOUNTS, EXECUTE CHECKS AND DRAFTS IN THE NAME OF THE CORPORATION, MAKE OR OBTAIN LOANS, AND SELL, ASSIGN, OR PLEDGE SECURITIES. C. WHENEVER THESE BYLAWS REQUIRE WRITTEN NOTICE TO DIRECTORS, SUCH NOTICE SHALL BE MAILED TO EACH DIRECTOR BY CERTIFIED MAIL, RETURN RECEIPT REQUESTED, TO THE DIRECTOR'S ADDRESS AS SHOWN ON THE RECORDS OF THE CORPORATION, OR BY ELECTRONIC MAIL IF THE BOARD MEMBER ELECTS TO RECEIVE ELECTRONIC MAIL AT THE ANNUAL MEETING. EACH DIRECTOR SHALL BE RESPONSIBLE FOR ADVISING THE CORPORATION OF HIS, HER, OR ITS CURRENT MAILING ADDRESS AND/OR ELECTRONIC MAIL ADDRESS. IN ALL CASES, NOTICE SHALL BE DEEMED GIVEN ON THE DATE OF MAILING OR TRANSMISSION. VI. AMENDMENT. THESE BYLAWS MAY ALSO BE AMENDED BY A VOTE OF TWO-THIRDS OF THE ENTIRE BOARD OF DIRECTORS AT A DULY CALLED REGULAR OR SPECIAL MEETING OF THE BOARD OF DIRECTORS. WRITTEN NOTICE OF THE TEXT OF ANY PROPOSED AMENDMENT MUST BE GIVEN TO EACH DIRECTOR AT LEAST 10 DAYS BEFORE THE DATE OF THE MEETING. OPERATION FRESH START, INC. 2670 MILWAUKEE STREET MADISON, WI 53704 |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE FINANCE DIRECTOR AND A COPY IS SENT TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | EVERY STAFF MEMBER IS RESPONSIBLE AND IS AWARE OF THE CONFLICT OF INTEREST POLICY. EACH STAFF PERSON SIGNS A STATEMENT THAT THEY HAVE READ AND UNDERSTAND THE EMPLOYEE HANDBOOK THAT INCLUDES THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS ARE RESTRICTED FROM PARTICIPATING IN AND/OR VOTING ON AGENDA ITEMS FOR WHICH THEY HAVE A DIRECT CONFLICT OF INTEREST. THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR ASSURING THERE IS NO CONFLICT OF INTEREST WITH OUR BOARD MEMBERS ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | ALL STAFF MEMBERS RECEIVE AN ANNUAL REVIEW BASED UPON THE INDIVIDUAL'S POSITION DESCRIPTION, INDEPENDENT EMPLOYEE DEVELOPMENT PLAN AND STANDARD CORE EMPLOYMENT CRITERIA. THE BOARD OF DIRECTORS USES THIS REVIEW AND THE UNITED WAY OF DANE COUNTY SPONSORED NONPROFIT EMPLOYMENT SURVEY IN DETERMINING THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE BY REQUEST TO BE REVIEWED AT OPERATION FRESH START BUILDING AT 2670 MILWAUKEE ST, MADISON, WI 53704. |
| Software ID: | |
| Software Version: |