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.") .. | 5,792,591 | 4,767,330 | 5,516,626 | 4,351,905 | 3,271,323 | 23,699,775 |
| 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 | 5,792,591 | 4,767,330 | 5,516,626 | 4,351,905 | 3,271,323 | 23,699,775 |
| 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. | 23,699,775 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 5,792,591 | 4,767,330 | 5,516,626 | 4,351,905 | 3,271,323 | 23,699,775 |
| 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 | 23,699,775 | |||||
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 II, Line 10 | Part II - Line 10 Explanation: The Dannon Project's total support consists almost entirely of grants and contributions from federal, state, and local government agencies and public foundations. These amounts qualify as public support under § 170b1avi because they are received from the general public and governmental sources to further charitable purposes. No amounts were excluded as unusual grants. Public Support Computation: The organization's five-year total support from 2020 through 2024 is approximately $16,263,032, of which nearly 100 percent represents public support. Accordingly, the public-support percentage (Part II, line 14) equals 100 percent, exceeding the 33 and one third percent threshold. The Dannon Project therefore qualifies as a publicly supported organization under 509a1 and 170(b)(1)(A)(vi). |
| Software ID: | 24021167 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, Line 11b | Prior to submission, The Dannon Project follows a formalized multi-level review process to ensure the accuracy and completeness of its annual Form 990 filing. The process is as follows: Preparation and Compilation: The organization's Accounting Manager, under the supervision of the Vice President of Operations, compiles financial data from the general ledger, grant accounting reports, and supporting schedules. All program, contribution, and grant information is verified against internal financial statements, the audited financial report, and applicable Uniform Guidance requirements. Internal Review: A draft Form 990 is reviewed in detail by the Executive Director, Operations Manager, and Accounting Manager to verify accuracy of financial reporting, narrative content, and compliance with IRS and federal grant standards. This includes cross-checking all grant amounts, program service expenses, and narrative consistency with board-approved financial statements. External Oversight: Upon completion of internal review, the draft is provided to the Board of Directors' Finance Committee for independent review. Committee members are given sufficient time to examine the return, ask questions, and request clarifications from management and the external accounting consultant prior to filing. Board Approval: Following the Finance Committee's recommendation, the full Board of Directors formally reviews and approves the Form 990 at a scheduled board meeting before it is filed with the Internal Revenue Service. The approval and discussion are documented in the board meeting minutes. Public Disclosure: A copy of the final, filed Form 990 is maintained in the organization's permanent records and made available for public inspection upon request in compliance with §6104(d) of the Internal Revenue Code. This structured review process ensures transparency, fiscal integrity, and accountability in the organization's financial and operational reporting. |
| Form 990, Part VI, Section B, Line 12c | The Dannon Project maintains a comprehensive, written Conflict of Interest Policy that applies to all members of the Board of Directors, officers, key employees, and individuals with financial decision-making authority. The policy is designed to ensure that all organizational decisions are made in the best interest of the organization and the populations it serves, consistent with 26 C.F.R. §1.501(c)(3)-1 and Uniform Guidance requirements under 2 C.F.R. §200.318(c). Annual Disclosure Process: Each officer, director, and key employee is required to complete a Conflict of Interest Disclosure Form annually and upon any material change in circumstances. These disclosures identify any business, familial, or financial relationships that could create or appear to create a conflict of interest with The Dannon Project's mission or operations. Review and Oversight: Completed disclosure forms are reviewed by the Board Secretary and the Executive Director (or designee) for potential conflicts. Any disclosed interest is presented to the Board's Governance and Finance Committees, which determine whether a conflict exists and, if so, prescribe the appropriate recusal or mitigation procedures. Monitoring and Enforcement: The organization regularly and consistently enforces compliance by: Requiring written acknowledgment of the policy by all covered individuals each year. Recording recusals in meeting minutes when a member abstains from discussion or voting on a matter where a potential conflict exists. Including conflict-of-interest review as a standing item on the Board's annual agenda. Auditing compliance as part of the organization's annual financial and internal control review process. This structured approach ensures that The Dannon Project maintains the highest standards of integrity, transparency, and fiduciary accountability in all governance and operational matters. |
| Form 990, Part VI, Section B, Line 15 | The Dannon Project maintains a structured, transparent, and compliant process for establishing executive and key employee compensation. This process ensures reasonableness, alignment with market benchmarks, and compliance with IRS intermediate sanctions regulations (IRC §4958) and 2 C.F.R. §200.430 regarding compensation reasonableness for federally funded organizations. 1. Oversight and Independence: Compensation for the Executive Director (Chief Executive Officer) and other key management officials is reviewed and approved annually by the Board of Directors' Compensation Committee, which is composed entirely of independent voting members who have no family or business relationships with the compensated individuals. 2. Use of Comparability Data: The Compensation Committee utilizes independent salary data and comparability studies from the Society for Human Resource Management (SHRM), the National Council of Nonprofits, and relevant Bureau of Labor Statistics (BLS) regional compensation benchmarks. For federally funded positions, additional comparability is drawn from U.S. Department of Labor O*NET wage data and peer nonprofit salary surveys of organizations with similar size, scope, and funding portfolios. 3. Contemporaneous Documentation: All compensation deliberations, supporting data, and final decisions are documented contemporaneously in meeting minutes and retained in accordance with the organization's document retention policy. Minutes reflect the comparability data reviewed, the decision reached, and confirmation that no member of the approving body had a conflict of interest. 4. Review Frequency and Applicability: The compensation review process was most recently conducted in Fiscal Year 2024 for the following positions: Executive Director (Chief Executive Officer) Vice President of Operations Accounting Manager (Key Employee) Program Director (Key Employee) Adjustments, if any, are approved only upon the full Board's ratification. 5. Compliance and SHRM Membership: The Dannon Project's HR and administrative staff maintain active SHRM membership and follow SHRM Professional Standards of Practice, ensuring that compensation reviews reflect current HR and nonprofit governance standards. This process provides a defensible, transparent, and equitable framework for compensation decisions that comply with both federal cost principles and IRS guidelines for reasonableness. |
| Form 990, Part VI, Section C, Line 19 | The Dannon Project is committed to maintaining full transparency and public accountability in its governance and financial operations. In accordance with IRS regulations under Section 6104(d) and best practices for charitable organizations, the following procedures are in place to ensure public access to key organizational documents: Governing Documents and Policies: The organization's Articles of Incorporation, Bylaws, and Conflict of Interest Policy are maintained on file at the administrative office and are made available for public inspection upon written request or by email. Requests can be directed to the Operations Manager or via the organization's contact page on its official website. Financial Statements and Form 990 Filings: The Dannon Project's audited financial statements and IRS Form 990 are prepared and filed electronically through efile990.org, ensuring compliance with federal e-filing requirements. Once accepted by the IRS, the completed Form 990 is made available to the public through: The efile990.org public portal, The IRS Tax-Exempt Organization Search (TEOS) database, and Upon written request directly to the organization's office. Access Procedures: The organization honors all reasonable requests for copies of its governing documents, Conflict of Interest Policy, and financial statements within a reasonable time frame, either electronically or in print, consistent with IRS disclosure regulations. Commitment to Transparency: The Dannon Project proactively shares financial highlights and program outcomes with funders, government partners, and the community through its annual report, presentations, and grant compliance submissions. This practice reinforces transparency, donor confidence, and compliance with federal and state nonprofit disclosure requirements. These practices collectively ensure that the organization's governance, policies, and financial integrity remain accessible and transparent to the public and all stakeholders. |
| Software ID: | 24021167 |
| Software Version: | v1.00 |