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.") .. | 336,552 | 319,532 | 340,683 | 336,765 | 358,535 | 1,692,067 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Total. Add lines 1 through 3 | 336,552 | 319,532 | 340,683 | 336,765 | 358,535 | 1,692,067 |
| 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) .. | 554,669 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,137,398 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 336,552 | 319,532 | 340,683 | 336,765 | 358,535 | 1,692,067 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,400 | 370 | 2,387 | 6,845 | 4,896 | 15,898 |
| 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.).. | 0 | 0 | 2,506 | 0 | 0 | 2,506 |
| 11 | Total support. Add lines 7 through 10 | 1,710,471 | |||||
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 |
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| Return Reference | Explanation |
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| Part II - Line 10 | | Year:, Amount:, Description:| 2022, 2506Direct donor benefit from event.| |
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| Return Reference | Explanation |
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| Part VI, Line 2 | Tony Luca and Jackie Luca are board members and are married. Rosa and Dennis Bordenave as board members and are married. |
| Part VI, Line 8a | Relevant committee activities are included and documented in the governing body minutes. |
| Part VI, Line 11a | The Finance Committee shall have the responsibility for reviewing the organizations Form 990 including all schedules before it is filed with the Internal Revenue Service. 1. A draft of the Form 990 should be ready for review by the Finance Committee approximately one month prior to the filing deadline. 2. After the draft of the Form 990 has been obtained by the Finance Committee they will have approximately two weeks to complete their review. 3. In conducting their review of the draft Form 990 it is preferred that the Finance Committee shall conduct a top level or big picture type of review. However if the Finance Committee desires or deems it necessary to conduct a more detailed review of the draft Form 990. then they should contact the preparer of the Form 990 to request copies of the relevant detailed tax return work papers which they would like to see. 4. Once the Finance Committee has completed its initial review of the Form 990 a meeting or conference call will be scheduled with the preparer of the Form 990 regardless of whether the Form 990 is externally or internally prepared to discuss any questions comments and suggested revisions identified by the Finance Committee. 5. The Form 990 is filed with the Internal Revenue Service on a timely basis. 6. All questions comments and suggested revisions set forth by the Finance Committee should be documented along with any responses from the preparer of the Form 990 if applicable. 7. After the Form 990 has been reviewed by the Finance Committee and submitted to the Internal Revenue Service the Finance Committee will make a presentation at the next full Board of Directors meeting to update the full board regarding its review of the Form 990. At this meeting with the Full Board of Directors it is not required for the Finance Committee to review all of their prior questions comments and suggested revisions; a summary of their more important points will be sufficient. |
| Part VI, Line 12c | All members of the Board must sign the Conflict of Interest Policy. The policy states: The standards of behavior at the Friends of St. Lawrence-Watts Youth Center The Organization is that all staff volunteers and Board Members scrupulously avoid conflicts of interest between the interests of The Organization on one hand and personal professional and business interests on the other. This includes avoiding potential and actual conflicts of interest as well as perceptions of conflicts of interest. Upon or before election hiring or appointment Board Members make written disclosure of interest relationships and holdings that could potentially result in a conflict of interest. This written disclosure is kept on file and updated as appropriate. In the course of meetings Board Members disclose any interest in a transaction or decision where he she including business and other nonprofit affiliations family and or significant other employer or close associates will receive a benefit or gain. After disclosure Board Members are asked to leave the room for the discussion and will not be permitted to vote on the question. If a conflict of interest is found the member will be required to immediately leave the Board of Directors. |
| Part VI, Line 15 | No member of the Board of Directors or any committee member shall receive any compensation. The Executive Director shall deliver to the President and Treasurer of the Board a proposed list salary compensations for all staff members excluding the Executive Director during the normal budgeting cycle for the next fiscal year. The President and Treasurer will review the proposed salary compensations provided by the Executive Director the proposed compensation schedule. The Executive Director and Treasurer shall present the proposed compensation schedule to the Finance Committee of the Board of Directors for its consideration. The President and Treasurer shall meet with the Finance Committee. The Finance Committee can make changes if it votes to do so and shall vote to approve the proposed compensation schedule incorporating any changes from the Finance Committee. The final compensation schedule shall be incorporated into the budget. The full Board of Directors shall vote on the budget making the process of compensation approval complete. |
| Part VI, Line 19 | Friends of St. Lawrence-Watts Youth Center makes its governing documents conflict of interest policies financial statements and tax returns available to the public upon request. |
| General | | Explanation:| Schedule A Part II Section C Line 15: This value has been revised from our 2023 tax return filing due to inadvertently using the incorrect methodology to calculate the Schedule A Part II Section A Line 5 total contribution exceeding 2% of the amount in Line 11 Column f in 2023. The calculation in 2023 used only one year of contributions to calculate the exceedance instead of the 5 years specified. In either case our organization met the 33 1 3 support test to qualify as a public support charity. |
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