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 | |||||
| (A)
ARGONNE ELEMENTARY SCHOOL |
946000416 | 2 | Yes | 279,230 | 0 | |
|
Total 1
|
279,230 | 0 | ||||
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 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) 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.") . | ||||||
| 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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) |
||||
| 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) |
||||
| 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): |
|||||
| 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. |
||||
| 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) |
||||
| 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. |
||||
|
7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
||||
| 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 |
|---|---|
| Part IV, Section B, Line 1: Explanation Of How Supported Orgs. Managed Actvities | 01. Power to regularly appoint (Part IV, Sect. B, line 1) The Argonne Council of Empowerment is a Parent-Teacher organization that serves the Argonne Elementary School Community. The School's Principal is on the Board of the organization. Several teacher liaisons attend board and parent meetings to effectively control the organization's activities. |
| Part IV, Section B, Line 2: Providing Benefit Carried Out the Purposes of Supported Orgs. | 02. Operate for the benefit of (Part IV, Sect. B, line 2) The organization only operated for the benefit of the Argonne Elementrary School Community. |
| Part IV, Section C, Line 1: Control Or Management Of Supported Orgs. | 03. Majority of directors or trustees (Part IV, Sect. C) The officers and directors with the help of the parents and teachers controlled and managed the organization all having an equal vote as to how the organization's funds would be used. |
| Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played | 05. Have a significant voice (Part IV, Sect. D, line 3) Argonne Council of Empowerment is a Parent-Teacher Organization that serves the Argonne Elementary school community which consists of Approximately 450 Students and their extended families. The supported organization, Argonne Elementary school, is a San Francisco Unified Public School. The school's Principal is on the Board of the Organization. The Principal along with several teacher liaisons attend board and parent meetings, they give input, and have an equal vote as to how the organization's funds will be used to support Argonne Elementary School with activities. |
| Part IV, Section E, Line 1c: Explain How Organization Supports Government Entity | 06. Support government entity (Part IV, Sect. E, line 1c) Argonne Council of Empowerment is a parent-teacher organization that serves the Argonne Elementary School Community which consists of approximately 450 students and their extended families. The supported organization, Argonne Elementary School, is a San Francisco Unified Public School. The school's principal is on the board of the organization. The principal along with several teacher liaisons attend board and parent meetings, they give input, and have an equal vote as to how the organization's funds will be used to support Argonne Elementary School with activities. |
| Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu | 07. Directly further the exempt purposes (Part IV, Sect. E, line 2a) Argonne Council of Empowerment is a parent-teacher organization that serves the Argonne Elementary school community which consists of approximately 450 students and their extended families. The supported organization, Argonne Elementary school, is a San Francisco Unified public school. The organization's funds are used to support Argonne Elementary school with activities such as, but not limited to, art in action, music, dance, physical education, various field trips, and reading and math enrichment. |
| Part IV, Section E, Line 2b: Reasons For The Organization's Position | 08. Act. supported organization(s) would have engaged in(Part IV, E, 2b) The organization's funds were used to support Argonne Elementary School with activities such as, but not limited to, Art in Action, Music, Dance, Physical Education, Various Field Trips, and Reading and Math Enrichment. |
| Part IV, Section E, Line 3a: Organization Has Power to Appoint Or Elect Governing Persons | 09. Power to regularly appoint or elect (Part IV, Sect. E, line 3a) The Argonne Council of Empowerment is a Parent-Teacher organization that regularly elects officers to manage the activities of the organization. |
| Part IV, Section E, Line 3b: Role Played in Management of Policies, Programs, & Activities | 10. Substantial degree of direction (Part IV, Sect. E, line 3b) The Board of the organization which the Principal of the Argonne Elementary School is a member has substantial degree of direction and control in the operation of the organization. |
| Software ID: | 23017518 |
| Software Version: | 2023v6.0 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, Line 6 | The Members have voting rights in the organization |
| Form 990, Part VI, Section A, Line 7a | The Members elect officers of the organization. |
| Form 990, Part VI, Section A, Line 7b | The members have voting rights to approve governing body decisions. |
| Form 990, Part VI, Section B, Line 11b | The governing body regviews Form 990 before filing. |
| Form 990, Part VI, Section C, Line 19 | Form 990 is available to the public upon request. |
| Form 990, Part IX, Line 24e | Business Expenses: Column (A) - Total = $3175; Column (B) - Program Services = $0; Column (C) - Management & General = $3175; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Classroom Discretionary: Column (A) - Total = $14601; Column (B) - Program Services = $14601; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Dues and Subscriptions CASP: Column (A) - Total = $538; Column (B) - Program Services = $0; Column (C) - Management & General = $538; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Fundraising Expenses: Column (A) - Total = $11652; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $11652 |
| Form 990, Part IX, Line 24e | Hospitality Events: Column (A) - Total = $5649; Column (B) - Program Services = $5649; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Hospitality: Column (A) - Total = $2594; Column (B) - Program Services = $2594; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Human Resources Expenses CASP: Column (A) - Total = $2334; Column (B) - Program Services = $0; Column (C) - Management & General = $2334; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Office Supplies CASP: Column (A) - Total = $1534; Column (B) - Program Services = $0; Column (C) - Management & General = $1534; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Parent Education: Column (A) - Total = $741; Column (B) - Program Services = $741; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Payroll Service Fees CASP: Column (A) - Total = $2951; Column (B) - Program Services = $0; Column (C) - Management & General = $2951; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Permits and Licenses CASP: Column (A) - Total = $450; Column (B) - Program Services = $0; Column (C) - Management & General = $450; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Site Support: Column (A) - Total = $6401; Column (B) - Program Services = $6401; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Software CASP: Column (A) - Total = $1435; Column (B) - Program Services = $0; Column (C) - Management & General = $1435; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Staff Appreciation: Column (A) - Total = $6153; Column (B) - Program Services = $0; Column (C) - Management & General = $6153; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Staff Discretionary: Column (A) - Total = $1376; Column (B) - Program Services = $1376; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Staff Training CASP: Column (A) - Total = $204; Column (B) - Program Services = $0; Column (C) - Management & General = $204; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Supplies & Materials CASP: Column (A) - Total = $2294; Column (B) - Program Services = $2294; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Supplies: Column (A) - Total = $657; Column (B) - Program Services = $0; Column (C) - Management & General = $657; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Teacher Appreciation CASP: Column (A) - Total = $250; Column (B) - Program Services = $0; Column (C) - Management & General = $250; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Transaction -Fundraising Exp: Column (A) - Total = $3268; Column (B) - Program Services = $3268; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part XI, Line 9 | Adjustment to Net assets Fund = $97271 |
| Software ID: | 23017518 |
| Software Version: | 2023v6.0 |