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)
![]() |
(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.") .. | 28,360 | 28,360 | ||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | 0 | ||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | ||||
| 4 | Total. Add lines 1 through 3 | 0 | 0 | 0 | 0 | 28,360 | 28,360 |
| 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) .. | 44,011 | |||||
| 6 | Public support. Subtract line 5 from line 4. | -15,651 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 0 | 0 | 0 | 0 | 28,360 | 28,360 |
| 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 | 28,360 | |||||
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.") . | ||||||
| 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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 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 |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part I, Line 5 | Explanation of Revenue Classification: PDDBM received $18,820.04 from the Washington State Department of Commerce under contract S25-35310, a restricted grant requiring A19 invoices for reimbursement on pre-approved budget items. Per IRS guidelines, this grant is reported under "Contributions, Gifts, and Grants" (Line 1) rather than "Program Service Revenue." PDDBM received $25,000 from Fourth Plain Forward, issued as nonemployee compensation (1099-NEC). Per IRS reporting requirements, this payment is classified as "Program Service Revenue" (Line 2). Donor Contribution to Offset Deficit: Marcella Leonard, PDDBM's Treasurer, contributed $45,136.41 to cover the organization's deficit, ensuring PDDBM broke even for the fiscal year. This was an unrestricted donation used for operational expenses. |
| Software ID: | 24021167 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990-EZ, Part I, Line 8 | Explanation of Revenue Classification: PDDBM received $18,820.04 from the Washington State Department of Commerce under contract S25-35310, a restricted grant requiring A19 invoices for reimbursement on pre-approved budget items. Per IRS guidelines, this grant is reported under "Contributions, Gifts, and Grants" (Line 1) rather than "Program Service Revenue." PDDBM received $25,000 from Fourth Plain Forward, issued as nonemployee compensation (1099-NEC). Per IRS reporting requirements, this payment is classified as "Program Service Revenue" (Line 2). Donor Contribution to Offset Deficit: Marcella Leonard, PDDBM's Treasurer, contributed $45,136.41 to cover the organization's deficit, ensuring PDDBM broke even for the fiscal year. This was an unrestricted donation used for operational expenses. Revenue Breakdown: Merchandise & Event Ticket Sales: Total revenue from merchandise and event ticket sales (Square, Wix, and Eventbrite): $2,919.08. Cost of Goods Sold (COGS) for bake sale ingredients and clothing printing: $1,100.00. Venue rental costs: Kwanzaa Celebration: $5,547.76, Black History Month Fashion Show: $6,735.00 (Reported under "Occupancy, Rent, and Utilities," Line 14). Processing fees from Wix, Square, and Eventbrite: $159.22 (Reported under "Other Expenses," Line 16). Breakdown of Grants and Contributions: Washington State Department of Commerce (Restricted Grant): $18,820.04. Fourth Plain Forward (1099-NEC Nonemployee Compensation): $25,000.00. Inatai Foundation: $1,000.00. Individual Contributions & Other Donations: $8,539.98 (Includes small contributions via Wix, Square, and Eventbrite). Marcella Leonard's Donation: $45,136.41. |
| Form 990-EZ, Part I, Line 16 | Schedule O - Explanation of Revenue and Expenses: PDDBM received $18,820.04 from the Washington State Department of Commerce under contract S25-35310, a restricted grant requiring A19 invoices for reimbursement on pre-approved budget items. Per IRS guidelines, this grant is reported under "Contributions, Gifts, and Grants" (Line 1) rather than "Program Service Revenue." PDDBM received $25,000 from Fourth Plain Forward, issued as nonemployee compensation (1099-NEC). Per IRS reporting requirements, this payment is classified as "Program Service Revenue" (Line 2). Donor Contribution to Offset Deficit: Marcella Leonard, PDDBM's Treasurer, contributed $45,136.41 to cover the organization's deficit, ensuring PDDBM broke even for the fiscal year. This was an unrestricted donation used for operational expenses. Revenue Breakdown: Merchandise & Event Ticket Sales: Total revenue from merchandise and event ticket sales (Square, Wix, and Eventbrite): $2,919.08. Cost of Goods Sold (COGS) for bake sale ingredients and clothing printing: $1,100.00. Venue rental costs: Kwanzaa Celebration: $5,547.76, Black History Month Fashion Show: $6,735.00 (Reported under "Occupancy, Rent, and Utilities," Line 14). Processing fees from Wix, Square, and Eventbrite: $159.22 (Reported under "Other Expenses," Line 16). Breakdown of Grants and Contributions: Washington State Dept. of Commerce (Restricted Grant): $18,820.04. Fourth Plain Forward (1099-NEC Nonemployee Compensation): $25,000.00. Inatai Foundation: $1,000.00. Individual Contributions & Other Donations: $8,539.98 (Includes small contributions via Wix, Square, and Eventbrite). Marcella Leonard's Donation: $45,136.41. Schedule O Explanation for Part II (Balance Sheet): PDDBM had no land, buildings, or additional assets to report under Line 24. The organization had no liabilities, debts, or outstanding financial obligations at the beginning or end of the year (Line 26). Beginning cash and savings (Line 22): $10,843.42. Ending cash balance (Line 27): $0.00 (Funds were fully utilized for program expenses, venue costs, and operations). Schedule O Condensed Explanation for Part III - Program Service Accomplishments Explanation (Lines 28-31): PDDBM operates with a mission to empower African American/Black communities through education, cultural events, and leadership development. Largest Program Services (By Expenses): PDDBM Afterschool Programs (Fashion, Film, Journalism): Impacted 40+ students, providing real-world experience in fashion design, filmmaking, and journalism. Community Events (Black History Month Fashion Show & Kwanzaa Celebration): Engaged 400+ attendees in cultural education and celebration. Youth & Community Outreach Initiatives: Supported 100+ individuals through educational workshops, mentorship, and community networking. Total program expenses before donor contributions: $57,000.00. Schedule O Expanded Explanation for Part III - Statement of Program Service Accomplishments: PDDBM is dedicated to empowering African American/Black communities through education, youth programs, and cultural events. Below are the three largest program services for 2024. 1. Afterschool Programs (Fashion, Film, & Journalism) - $24,000.00: PDDBM offered free afterschool programs in fashion design, filmmaking, and journalism for middle and high school students. Fashion Design Program: Students learned design principles, created their own clothing, and participated in PDDBM's Black History Month Fashion Show. Film Program: Students wrote, directed, and edited short films and worked toward IMDb listings. Journalism Program: Students produced two digital & print issues of PROUD Magazine, featuring interviews, photography, and community stories. Impact: 40+ students gained creative industry experience. 2. Community Events (Black History Month Fashion Show & Kwanzaa Celebration) - $18,000.00: Hosted two major community events with a combined attendance of 400+ people. Black History Month Fashion Show: Featured student & professional designers, a historical exhibit on African American fashion, and cultural performances. Pre-Kwanzaa Celebration: Included drumming, storytelling, performances, and an educational program on the seven principles of Kwanzaa. Impact: Promoted Black cultural heritage, fashion, and community engagement. 3. Youth & Community Outreach Initiatives - $15,000.00: PDDBM facilitated leadership training, mentorship, and educational workshops focused on economic empowerment, racial equity, and personal development. Mentorship programs connected youth with professionals in various fields. Workshops covered Black history, entrepreneurship, and media literacy. Impact: 100+ individuals benefited from direct outreach and mentorship. Total Program Service Expenses: $57,000.00. |
| Form 990-EZ, Part I, Line 20 | Explanation of Revenue Classification: PDDBM received $18,820.04 from the Washington State Department of Commerce under contract S25-35310, a restricted grant requiring A19 invoices for reimbursement on pre-approved budget items. Per IRS guidelines, this grant is reported under "Contributions, Gifts, and Grants" (Line 1) rather than "Program Service Revenue." PDDBM received $25,000 from Fourth Plain Forward, issued as nonemployee compensation (1099-NEC). Per IRS reporting requirements, this payment is classified as "Program Service Revenue" (Line 2). Donor Contribution to Offset Deficit: Marcella Leonard, PDDBM's Treasurer, contributed $45,136.41 to cover the organization's deficit, ensuring PDDBM broke even for the fiscal year. This was an unrestricted donation used for operational expenses. Revenue Breakdown: Merchandise & Event Ticket Sales: Total revenue from merchandise and event ticket sales (Square, Wix, and Eventbrite): $2,919.08. Cost of Goods Sold (COGS) for bake sale ingredients and clothing printing: $1,100.00. Venue rental costs: Kwanzaa Celebration: $5,547.76, Black History Month Fashion Show: $6,735.00 (Reported under "Occupancy, Rent, and Utilities," Line 14). Processing fees from Wix, Square, and Eventbrite: $159.22 (Reported under "Other Expenses," Line 16). Breakdown of Grants and Contributions: Washington State Dept. of Commerce (Restricted Grant): $18,820.04. Fourth Plain Forward (1099-NEC Nonemployee Compensation): $25,000.00. Inatai Foundation: $1,000.00. Individual Contributions & Other Donations: $8,539.98 (Includes small contributions via Wix, Square, and Eventbrite). Marcella Leonard's Donation: $45,136.41. |
| Software ID: | 24021167 |
| Software Version: | v1.00 |