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)
HAITIAN PENTECOSTAL CH RAHWAY |
223794653 | 1 | Yes | 0 | 0 | |
|
Total |
||||||
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.") .. | ||||||
| 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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 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) |
||||
| 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 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. |
||||
| 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) |
||||
| 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. |
||||
|
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. |
||||
|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
||||
| 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 |
|---|
| Software ID: | 24019898 |
| Software Version: | 24.0.1.0 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section C, Line 18 | we provide copy of form 990 and relevant schedules to all Trustees before filing. We displayed on church bulletin board notice stating Form 990 is filed with INTERNAL REVENUE SERVICE for year 2024 and copy is available for inspecion by members upon the written notice to church Secretary/treasurer. Also if any member wishes to make copy of such forms and schedules, they have to make a requet in writing to church secretary. |
| Form 990, Part VI, Section A, Line 2 | Treasurer/Trusee Mrs. Marie Francois and President/Pastor Mr. guerschom Francois are both related persons. Treasurer is a mother of President of organization. Both are trustees and Pastor Guerschom Francois is paid employee for his services, whereas Marie Francois is volunteer and keeping church books of accounts. Marie Francois is handling other duties in conjunction with church secretary to arrange banquet hall, coference and gathering of chuch members for annual event.There are NINE other independant trustees besides 2 family members who are part of governing body , making total 12 members in Board . |
| Form 990, Part VI, Section B, Line 15b | The pastor/president is key employee in year 2024 and his compensation is decided by the governing body and with passing resolution each year. |
| Form 990, Part IX, Line 2 | The church gives cash to needy, poor,homeless to pay emergency expenses like utility,food,shelter and for those who lost electricity and heat. the total amount spent in year 2024 was 4607. At least 8 to 10 people were assisted during year . The church at its Board meeting periodically reviewd the list of those who are assisted. The church post on their bulletin board that help is available for Needy meeting certian criterias. THe above amount is net spent. |
| Form 990, Part VII, Section A, Line 1 a | The pastor and president was paid reasonable compensation and other visiting minister was paid Honrarium- small amount for their preaching. All are reported on form W2 FOR PASTOR AND VISITING MINISTER REPORTED ON FORM 1099-NEC |
| Form 990, Part IX, Line 3 | Foreign grant and assistance to Belle-Anse Haiti 23533 was made in year 2024. The letter from school is attached herewith. The church is monitoring those funding and ensure that the remittance is being used for that school purposes only. |
| Form 990, Part X, Line 2 | the church has all accounts with Bank of America and several bank accounts for each specfic purposes to keep track of various categories of expenses such as building,haiti school,womens ministry,man ministry and youth ministry for such particular project, so that it is convenient to keep track of expenses for each designted purpose. |
| Form 990, Part X, Line 23 | the church has MORTGAGE LOAN secured by church building AND ARE PAYING monthly INSTALLMENTS. |
| Form 990, Part IX, Line 24b | THE church has spent 13271 for major repairs , materials and contrators, and payments to contractor is reported on form 1099-NEC FOR LABOR PART. |
| Form 990, Part IX, Line 20 | the church has paid interest totalling 4730- for building mortgage LOAN. ALSO church paid interest 2615 and principal of 2885 - total 5500 paid to SBA LOAN, and total 7345 is ACCOUNTED FOR INTEREST COST. THE CHURCH PAID 25715- PRINCIPAL TOWARDS MORTGAGE LOAN TO WELLS FARGO BANK TO REDUCE MORTGAGE LOAN AND TARGET TO PAYOFF MORTG. LOAN SOONER. |
| Form 990, Part X, Line 24 | The church has secured SBA DISASTER loan due to Covid-19 and it is loan for church operating purposes 100,000 and after deductiong fees, church received 99,900 in July 2020. The fund is deposited into church regular checking account. The balance sheet reflects on line 24, SBA UNSECURED liability 100,000. The loan is deferred but interest will accrue from the date church received loan. The SBA loan 6856228100. The first installment of 428 per month will be due on 07/22/2021. THE CHURCH HAS PAID INSTALLMENTS TOTALLING 4800 AND IT IS ACCOUNTED FOR INTEREST PAYMENT in year 2022. Also church paid 5500 in year 2024 OF WHICH part 2885 towards principal and 2615 towards interest. the outstanding SBA loan balance 92553 as of close yr 2024.. |
| Form 990, Part IX, Line 24e | All other expenses included 1100 for funeral expenses of members and food pantry of 10436 for church worship attendees and members. The church board has justified and confirmed the use of short term funding to defray funeral expenses in this emergency situation. Also all food pantry is used for church worshippers. |
| Form 990, Part IX, Line 5 | THE CHURCH HAS NO EMPLOYEE EXCEPT PASTOR/PRESIDENT , FOR WHOM W-2 WAS FILED. NO FORM 941 NEEDED AND FILED. THE CHURCH FILED 1099-NEC FOR VISTING MINISTER FOR PAYMENTS MADE IN YEAR 2024 |
| Form 990, Part X, Line 23 | The church has existing mortgage loan balance 53,500 and in year 2024, the church has generated cash surplus of 59,535 apprx. The church has planned to pay of mortgage loan earlier and as a result, the church kept surplus in bank account at year end. Because of parking space limitation, the church is not getting new members and whole purpose is to pay off building loan quicker and look for new building so that church can expand in future and more mission related projects can be undertaken. |
| Software ID: | 24019898 |
| Software Version: | 24.0.1.0 |