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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 3,772 | 60,301 | 11,797 | 75,870 | ||
| 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 | 0 | |||||
| 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 | 3,772 | 60,301 | 11,797 | 75,870 | ||
| 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.) | 75,870 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 3,772 | 60,301 | 11,797 | 75,870 | ||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 0 | |||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| 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. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | |||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 3,772 | 60,301 | 11,797 | 75,870 | ||
| 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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 23017517 |
| Software Version: | 2023v6.0 |
| Return Reference | Explanation |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $2464 |
| Other Expenses.1002 | Office Expenses $155 |
| Other Expenses.1005 | Travel $20725 |
| Other Expenses.1007 | Conferences, Conventions, and Meetings $49577 |
| Other Expenses.1009 | Depreciation $914 |
| Other Expenses.1 | Gifts for Athletes and VIPs $2342 |
| Other Expenses.2 | Ukrainian Athletes Support $2106 |
| Other Expenses.3 | Membership $1587 |
| Other Expenses.5 | Coaching and Choreography $301 |
| Other Expenses.6 | Competition Apparel $286 |
| Other Expenses.7 | Misc. Other $61 |
| Other Expenses.8 | Subscriptions $12 |
| Other Assets.1001 | Automobiles - Beginning $1800 Automobiles - Ending $1080 |
| Other Assets.1002 | Furniture and Fixtures - Beginning $0 Furniture and Fixtures - Ending $777 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $10 |
| Form 990-EZ. Item B. Checkboxes - Amended return | The original return was filed without the Boards approval. Upon reviewing it the Board discovered multiple errors, including errors of omission and data entry, as well as clerical errors; the preparer did not utilize the financial data that was provided by the Board prior to preparation of this return. Additionally, the originally filed return does not meet either revenue or asset criteria for Form 990. |
| Form 990-EZ. Items C, F, and I | Item C. Name and Address. Address changed to the current address of the organization: 3830 VALLEY CENTER DR SUITE 705 PO BOX 416, SAN DIEGO CA 92130.Form 990 (amended) Item F. The name of the principal officer corrected; it was misspelled on the original return.Item I. (Form 990 Item J) Website. The organizations website address added. |
| Form 990-EZ. Item L. Gross receipts | Form 990-EZ Item L. (Form 990 Item G) Gross receipts are corrected to $83,051. |
| Form 990 (amended) Part I Summary. Activities and Governance | Line 1. The organizations mission is corrected to properly describe the organizations primary exempt purpose and to match Bylaws.Line 3. Number of voting members of the governing body corrected to 4. |
| Form 990 (amended) Part I Summary. Revenue | Line 8. Contributions and grants corrected to $1,481 matching Part VIII, line 1h.Line 9. Program service revenue corrected to $81,570 matching Part VIII, line 2g.Line 12. Total revenue corrected to $83,051 due to calculation.Corresponds to Form 990-EZ. Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances. Revenue. |
| Form 990 (amended) Part I Summary. Expenses | Line 17. Other expenses omitted on the original return; corrected to $84,703 matching Part IX, column (A), lines 11a11d, 11f24e.Line 18. Total expenses omitted on the original return; corrected to $84,703 due to calculation; equals Part IX, column (A), line 25.Line 19. Revenue less expenses corrected to ($1,652) due to calculation.Corresponds to Form 990-EZ. Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances. Expenses. |
| Form 990 (amended) Part I Summary. Net assets or fund balances | Line 20. Total assets (Part X, line 16) omitted on the original return; column (Beginning of Current Year) corrected to $3,499, column (End of Year) corrected to $1,857.Line 21. Total liabilities (Part X, line 26) omitted on the original return; column (End of Year) corrected to ($10).Line 22. Net assets or fund balances omitted on the original return; column(Beginning of Current Year) corrected to $3,499, column (End of Year) corrected to $1,847 due to calculation. |
| Form 990 (amended) Part II Signature Block | David Boucher was a Board Member for a brief period in 2024, but he was not authorized by the Board to file and sign the return without the Board's approval.Amended return, Form 990-EZ is signed by the current President, Elena Baltovick. |
| Form 990 (amended) Part III Statement of Program Service Accomplishme | Line 1. The organizations mission is corrected to properly describe the organizations primary exempt purpose and to match Bylaws.Line 4a. Organizations program service accomplishments for one of its three largest program services omitted on the original return; description, Expenses of $81,587, and Revenue of $81,944 added.Line 4b. Organizations program service accomplishments for one of its three largest program services omitted on the original return; description, Expenses of $2,106, and Revenue of $1,107 added.Line 4e. Total program service expenses corrected to $83,693. |
| Form 990 (amended) Part IV Checklist of Required Schedules | Line 11a. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? - answer changed to YES; Schedule D prepared to be filed with Form 990, if required. The original return did not account for assets. |
| Form 990 (amended) Part V Statements Regarding Other IRS Filings... | ...and Tax ComplianceLine 1c. Did the organization comply with backup withholding rules - on the original return Box NO checked by error; not applicable - the organization did not have reportable payments to vendors and reportable gaming (gambling) winnings to prize winners. |
| Form 990 (amended) Part VI Governance, Management, and Disclosure | Schedule O contains a response or note to any line in this Part VI - Box checked; omitted on the original return.Section A. Governing Body and Management. Line 1a Correct number of voting members of the governing body at the end of the tax year is 4.Section A. Governing Body and Management. Line 2 Correct answer YES: Daria Sheludko, Director, is daughter of Elena Baltovick, PresidentSection A. Governing Body and Management. Line 7b Correct answer: NO governance decisions of the organization were reserved to (or subject to approval by) members, stockholders, or persons other than the governing body.Section B. Policies. Line 11a for the original return correct answer: NO, a complete copy of this Form 990 was NOT provided to all members of its governing body before filing the form; amended return is reviewed and approved by the Board.Section B. Policies. Lines 12a, b, and c correct answer: NO, in 2023 a written conflict of interest policy was drafted but not finalized; the 2025 Board is in the process of evaluating and updating policies and procedures as needed.Section B. Policies. Line 14 correct answer: NO, the organization does not have a written document retention and destruction policy. |
| Form 990 (amended) Part VII Compensation of Officers, Directors | ... Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors. List of officers corrected to include the Board members as of December 31, 2023. Line 1a. Column (B) correct numbers of average hours per week: ELENA BALTOVICK - 23 hrs., IRYNA GUTNIK - 10 hrs., DARIA SHELUDKO - 5 hrs., NICOLE AZIMIOARA - 5 hrs., NATALIA KUZNETZ (former secretary) - 5 hrs.Corresponds to Form 990-EZ Part IV List of Officers, Directors, Trustees, and Key Employees. |
| Form 990 (amended) Part VIII Statement of Revenue | Financial data in the following lines are corrected in accordance with the actual organization's records and the statement of financial activities for 2023:Line 1. Contributions, gifts, grants, and other similar amounts. Line 1f All other contributions and Line h. Total, column (A) corrected to $1,481 each.Line 2a. Program service Revenue, columns (A) and (B) added Member Services, business code 711300, $62,924 each.Line 2b. Program service Revenue, columns (A) and (B) added Membership Dues & Assessments, business code 711300, $11,423 each.Line 2c. Program service Revenue, columns (A) and (B) added Competition Events, business code 711300, $7,223 each.Line 2g. Program service Revenue. Total changed to $81,570 due to calculation.Line 12. Total revenue column (A) changed to $83,051 and column (B) 81,570 due to calculation.Corresponds to Form 990-EZ Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances. Revenue. Lines 1-9. |
| Form 990 (amended) Part IX Statement of Functional Expenses | Financial data in the following lines are corrected in accordance with the actual organization's records and the statement of financial activities for 2023:Line 1. Grants and other assistance to domestic organizations and domestic governments, column (B) corrected to $0.Line 11. Fees for services (nonemployees), columns (A) and (C): Line 11a. Management corrected to $202; Line 11c. Accounting corrected to $300; Line 11g. Other corrected to $508.Line 12. Advertising and promotion, columns (A) and (B) corrected to $2,464.Line 13. Office expenses, columns (A) and (B) corrected to $155.Line 16. Occupancy, columns (A) and (B) corrected to $2,498, including rent.Line 17. Travel, columns (A) and (B) corrected to $20,725.Line 19. Conferences, conventions, and meetings, columns (A) and (B) corrected to $49,577.Line 22. Depreciation, depletion, and amortization, columns (A) and (B) corrected to $914 each.Line 24. Other expenses, columns (A) and (B) added: Line 24a Gifts for Athletes and VIPs $2,342, Line 24b Ukrainian Athletes Support $2,106, Line 24c Membership $1,587, Line 24d Postage and Shipping $665, Line 24e All other expenses - $660.Line 26. Total functional expenses corrected as: column (A) $84,703, column (B) $83,693, column (C) $1,010 due to calculation.Corresponds to Form 990-EZ Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances. Expenses. Lines 10-17. |
| Form 990 (amended) Part X Balance Sheet | Assets. Line 1. Cash (non-interest-bearing) column (A) corrected to $1,699 and column (B) corrected to $0.Line 10a. Land, buildings, and equipment: cost or other basis corrected to $3,221.Line 10b. Less: accumulated depreciation corrected to $1,364, column (A) corrected to $1,800, and column (B) corrected to $1,857.Liabilities. Line 16. Total assets column (A) corrected to $3,499 and column (B) corrected to $1,857 due to calculation.Line 17. Accounts payable and accrued expenses column (B) corrected to $10.Line 26. Total liabilities column (B) corrected to $10 due to calculation.Net Assets or Fund Balances. Box checked. Line 27. Net assets without donor restrictions column (A) corrected to $3,499 and column (B) corrected to $1,847.Line 32. Total net assets or fund balances column (A) corrected to $3,499 and column (B) corrected to $1,847 due to calculation.Line 33. Total liabilities and net assets/fund balances column (A) corrected to $3,499 and column (B) corrected to $1,857 due to calculations.Corresponds to Form 990-EZ Part II Balance Sheets. |
| Form 990 (amended) Part XI Reconciliation of Net Assets | Line 1. Total revenue corrected to $83,051.Line 2. Total expenses corrected to $84,703.Line 3. Revenue less expenses corrected to ($1,652) due to calculation.Line 4. Net assets or fund balances at beginning of year corrected to $3,499.Line 10. Net assets or fund balances at end of year corrected to $1,847 due to calculation.Corresponds to Form 990-EZ Part I Revenue, Expenses, and Changes in Net Assets or Fund Balances. Lines 9, 17, 18-21. |
| Schedule A. Public Charity Status and Public Support | Part III. Support Schedule for Organizations Described in Section 509(a)(2)Section A. Public Support. Lines 1 and 6 per calendar year: column (c) 2021 corrected to $3,772 each, column (d) 2022 corrected to $60,301, column (e) 2023 corrected to $11,797 each as amended for tax years 2022 and 2023. Column (f) Total. Lines 1, 6 and 8 corrected to $75,870 each, per calculation.Section B. Total Support. Lines 9 and 13 per calendar year: column (c) 2021 corrected to $3,772 each, column (d) 2022 corrected to $60,301 each column (e) 2023 corrected to $11,797 each as amended for tax years 2022 and 2023, column (f) Total corrected to $75,870 each per calculation. |
| Software ID: | 23017517 |
| Software Version: | 2023v6.0 |