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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 114,500 | 99,614 | 93,687 | 75,090 | 72,567 | 455,458 |
| 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 | 114,500 | 99,614 | 93,687 | 75,090 | 72,567 | 455,458 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 9,905 | 8,504 | 7,035 | 6,605 | 5,935 | 37,984 |
| 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.. | 9,905 | 8,504 | 7,035 | 6,605 | 5,935 | 37,984 |
| 8 | Public support. (Subtract line 7c from line 6.) | 417,474 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 114,500 | 99,614 | 93,687 | 75,090 | 72,567 | 455,458 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 765 | 909 | 83 | 97 | 635 | 2,489 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 765 | 909 | 83 | 97 | 635 | 2,489 |
| 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.).. | 115,265 | 100,523 | 93,770 | 75,187 | 73,202 | 457,947 |
| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|
| Software ID: | 24021167 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990-EZ, Part I, Line 8 | Description;Amount^Interest;148^Total;148^ |
| Form 990-EZ, Part I, Line 10 | Basic assistance program $31,858; Child sponsorship program $14,578; Education program $12,346. |
| Form 990-EZ, Part I, Line 16 | Description;Amount^Supplies and materials;69^Total;69^ |
| Form 990-EZ, Part I, Line 20 | Loss by theft.At the beginning of the pandemic in 2020 Ms. Evans was very concerned about the welfare of her frail and elderly mother in Bethesda, Maryland and for the orphans Africa's Children of Purpose (ACP) cares for in two nations. As a result, she moved into her mother's high-rise condominium overlooking a section of the Cabin John State Park (baseball fields, a volleyball court and handball courts) in North Bethesda and she voluntarily gave up her apartment in Virginia and her small salary. The pandemic and inflation could impact sub-Saharan Africa quite seriously, and therefore ACP's partners and children, significantly. The funds that had been used to pay her minimal annual salary were now saved to meet any urgent needs for the staff and children in Africa, as well as saved for the longer-term goal to fund self-sustaining development projects to enable our African partners to generate income for the needs of the children.Throughout 2023 a white unmarked van would periodically park in the Cabin John parking lot, directly across from the high-rise condominium. In July 2024 two white vans began parking right next to each other in this lot and coming very frequently, starting on July 4th, a national holiday. One van faces the baseball fields, and the second van faces the condominium. There are no cameras in this parking lot. The company name on the vans is DCC Location Services (no business with this name is on the internet). One has a Kentucky State license plate (FOMO66), and one has a Maryland State license plate (4EB4119). No one leaves the vans unless they are using the portable restroom. When they noticed Ms. Evans recording their license plate numbers, both vans took off quickly.Criminals were able to break into Ms. Evans' WiFi connection through the router in early August, disable the anti-virus software on her Windows laptop computer and steal the funding from ACP-USA that had been saved over four years. They hacked into her e-mail accounts, ACP and personal, and her cell phone and her mother's landline phones (set of 4 handsets) were connected to the Wi-Fi and all were compromised. When she discovered ACP was a victim of theft, Ms. Evans did not have a phone or a safe computer. She took her laptop twice to Geek Squad in August, they ended up having to reinstall the operating system.Throughout August every time Ms. Evans purchased a new phone plan and either purchased a phone or was given a free phone (she tried two different phone companies) the hackers were able to compromise the phone (6 Android phones total and one landline with 4 handsets). The hackers constantly froze the settings on phones; therefore a factory reset was not possible. Ms. Evans could see searches on phones in the middle of the night (one was an online search for the website of her mother's bank). She returned the Wi-Fi router, and the internet service company ended up giving her a new router that turned out to have low security. This second router was returned and the cable and internet service disconnected and shut down. The hackers also disabled her CD player (with Bluetooth), and she threw out her mother's medical alert console out of extreme caution. They added a device to her new Norton Anti-virus software and then the software would not work properly, she could not view or update data in her new software to have it monitored. Ms. Evans was able to call and cancel the Norton subscription quickly and receive a full refund.The two vans were parked at Cabin John Park daily, Monday-Friday, for up to 7 hours a day, during the month of August while all the electronics were compromised. At the end of the month her friends purchased a secure phone for her and throughout the month they helped her daily to set up a host of new security protocols and new accounts. CRIMINAL REPORTS Immediate: Montgomery County, MD police department (in person), Corporal Rory J. Sugrue ID#2764, Criminal Report #XXX-XX-XXXX; Truist bank (in person to open a new bank account for ACP) Reza Maloomatian Shiraz, Senior Relationship Banker, phone #301-634-9970; voice mail to ACP treasurer; in person report to the manager of condominium complex; Cabin John State Park Police, called from the ice-skating rink (within walking distance), (#1-301-949-3010); and the Federal Bureau of Investigations (FBI) Internet Crime Complaint Center (IC3)-a detailed online report filed in August. Ms. Evans worked from ACP's legal office address in Fairfax, Virginia as she did not have a safe computer or a phone until the end of August 2024.Ms. Evans did receive a general letter from Annabelle Gerendasy, Victim Services Unit, MCPD 1st District (Rockville) and 2nd District (Bethesda). A voice mail was left regarding the concern related to the vans outside the condominium and there was no response. Follow-up Reports: Several phone calls and one more in-person report to the county police corporal related to the vans (company name, license plate numbers, concern for other residents, etc.). The Maryland Montgomery County Police report was being transferred to the Financial Crimes Division. No one from this division has ever made any contact. A follow-up call was again made to the Cabin John Park Police from the ice-skating rink, who said the vans were utilities workers (the utility company is Pepco), and the condo manager was updated. A second follow-up report was filed online with the FBI (IC3) on September 2, 2024. Ms. Evans listed her new secure phone number for this second report. A report was also filed online with the Federal Trade Commission (FTC) on September 2, 2024, Report #XXX-XX-XXXX. Ms. Evans has never been contacted by any law enforcement agency, other than the one standard letter mentioned, and she has provided ACP's phone number, her secure personal phone number, work and mailing addresses. Three separate board meetings were held for ACP's charities in Canada, the U.K. and the U.S.A. on November 23, 2024. An eight-page detailed memorandum of this criminal situation and the recovery was given to all trustees for the three charities. RECOVERY At her own expense Ms. Evans worked daily with a personal friend's assistance, to purchase new security software and to set up an entirely new online system with a new company. Ms. Evans worked very long hours for over four months to ensure every single account for Africa's Children of Purpose-U.S.A. was reviewed, updated as needed and secured. All accounts have new usernames and complex passwords. All accounts have two-factor authentication (2FA), new security questions and answers and some accounts are completely locked down. ACP was already using e-mail that is secure and encrypted. All e-mail accounts have new complex passwords, two-factor authentication, recovery e-mails, recovery codes, and recovery phrases. The ACP phone was not located in the condo and was never compromised. It has anti-virus software installed, it is not used on the internet and has never displayed any security issues. Wi-Fi, Bluetooth and Hot Spot connections are always turned off. Scans are completed regularly, and it has 24/7 threat protection. It is stored in Airplane mode and shut off. CURRENT SITUATION Due to extensive work for four-and-a-half months in 2024 ACP never suffered any identity theft and there has not been any secondary hacking. However, the vans continue to park in Cabin John Park. Sometimes one or two of the vans labeled DCC Location Services, are present for part of the day or all day, at times as early as 7:30 a.m. On other days large, unmarked vans are also present, a few times 3-4 vans at one time for an hour or two. On Cyber Monday in 2024 a very large van was in the park, directly opposite the building. In January 2025 an elderly neighbor came over terrified and shaking with her phone as she had her bank account opened on her phone, and someone was on the phone instructing her not to tell anyone. Ms. Evans had her hang up, drove her to Truist, and fortunately her contact with Truist, Mr. Shiraz, was able to secure her account prior to funds being stolen. Even the day prior to this report being filed, the two vans were parked next to each other in Cabin John Park for six hours. Thankfully, the children in Africa have never suffered as new donations have been meeting their needs every month. We look forward to the day when a criminal investigation will be initiated and the funds that belong to the charity and these precious children, who have lost their parents through abandonment, violence and/or natural death, will be returned in full. |
| Form 990-EZ, Part II, Line 26 | Description;EOY Amount^Donations in Advance;1149^Total;1149^ |
| Software ID: | 24021167 |
| Software Version: | v1.00 |