| (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 4,197 | 48,278 | 68,459 | 54,483 | 20,096 | 195,513 |
| 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 | 4,197 | 48,278 | 68,459 | 54,483 | 20,096 | 195,513 |
| 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) .. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 195,513 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 4,197 | 48,278 | 68,459 | 54,483 | 20,096 | 195,513 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | 0 | 0 | 0 | 0 | 0 |
| 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 | 0 | 0 | 63,471 | 63,471 |
| 11 | Total support. Add lines 7 through 10 | 258,984 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) |
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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): |
|||||
| 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 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, 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 2025. 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 2026. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10 | Other income reported on Schedule A, Part II, Line 10 consists of revenue generated through the organization's mission-integrated equipment access and distribution activities. The organization acquires specialized safety equipment, protective gear, and related products through program-driven purchasing and established industry relationships, enabling access to high-quality, mission-critical equipment at reduced cost. This approach is essential to program delivery, as participants rely on properly fitted and up-to-date safety gear to safely engage in structured reintegration activities, particularly those with physical and service-related limitations. By maintaining direct access to this equipment, the organization is able to equip participants with standardized, program-tested gear while significantly reducing procurement costs that would otherwise be materially higher through traditional retail channels. Without this model, the organization's ability to safely and consistently operate its programs at scale would be substantially limited. These activities also serve an educational and public benefit function by increasing awareness of proper safety standards, equipment usage, and best practices within the broader community. Equipment is demonstrated and utilized within program settings, reinforcing its reliability and promoting informed, safety-conscious participation in the activity. In addition, this model allows the organization to extend these benefits beyond program participants by making high-quality safety equipment more accessible and affordable to the broader community. By reducing cost barriers and promoting the use of reliable, mission-tested equipment, the organization contributes to improved safety outcomes, increased accessibility, and the overall well-being of individuals participating in the activity. The acquisition and distribution of this equipment is not conducted as a separate commercial enterprise but as an integral component of the organization's programmatic infrastructure. Revenue generated through these activities is fully reinvested into program operations, including equipment maintenance and replacement, reduction of participant costs, memorial preservation efforts, and expansion of services for veterans and first responders. Accordingly, these activities are substantially related to the organization's exempt purpose, as they directly support program implementation, enhance participant safety, expand access to essential equipment, and contribute to the long-term sustainability of the organization's charitable mission. |
| Software ID: | 25022730 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 2 | The organization continued expanding its veterans memorial and cemetery preservation initiatives, including efforts to identify, mark, and maintain the graves of veterans in local cemeteries and to preserve memorial sites honoring those who served. These activities help ensure the sacrifices of veterans are properly recognized and remembered within the community. |
| Form 990, Part III, Line 3 | The organization previously identified a woodworking shop program as part of its veteran reintegration initiatives. The program was intended to produce handcrafted items such as custom flags, military insignia, memorial plaques, and other wooden works that were gifted to disabled veterans and the families of those killed in action or held as prisoners of war/missing in action, or sold to support charitable services. During the current tax year, this activity was not actively conducted as the organization focused its resources on other veteran and first responder reintegration, community engagement, and memorial preservation initiatives. |
| Form 990, Part VI, Section A, Line 8b | The organization does not maintain any committees with authority to act on behalf of the governing body. Therefore, no committee meetings or actions required documentation during the tax year. |
| Form 990, Part VI, Section B, Line 11b | The Form 990 is prepared using the organization's financial records and supporting documentation. Upon completion, the return is reviewed in its entirety by the organization's governing body prior to filing. This review includes an assessment of financial accuracy, consistency with organizational activities, and alignment with the organization's mission and program operations to ensure the return is complete and accurate. |
| Form 990, Part VI, Section B, Line 12c | The organization monitors compliance with its conflict of interest policy on an ongoing basis. Individuals with decision-making authority are expected to disclose any actual or potential conflicts as they arise. When a potential conflict is identified, the matter is reviewed, and appropriate steps are taken to ensure that decisions are made in the best interest of the organization and consistent with its mission. |
| Form 990, Part VI, Section C, Line 19 | The organization makes its governing documents, conflict of interest policy, and financial information available to the public upon request. Copies may be requested by contacting the organization directly. |
| Form 990, Part VIII, Line 10c | The organization reports revenue from the sale of inventory consisting primarily of specialized equipment and safety gear that is directly utilized in the delivery of its exempt program services. These items are integral to the organization's reintegration programs, where participants engage in structured, peer-based activities that require appropriate equipment to ensure safety, accessibility, and program effectiveness. The organization maintains access to current, high-quality equipment to support participant needs, including individuals with physical and service-related limitations. Such equipment is regularly demonstrated and utilized within program settings prior to being made available more broadly, reinforcing its direct connection to program service delivery and the organization's exempt purpose. This process also serves an educational function by increasing public awareness of the safety standards, equipment requirements, and best practices necessary for safe participation in these activities. In addition, the organization's ability to acquire equipment through program-driven purchasing and industry relationships allows it to make high-quality safety gear more accessible and affordable to participants and the broader community. By reducing cost barriers and promoting the use of reliable, mission-tested equipment, these activities contribute to improved safety outcomes, increased accessibility, and the overall well-being of individuals participating in the sport and related activities. The sale and distribution of this equipment is not conducted as a separate commercial enterprise but as an integrated component of the organization's programmatic infrastructure. Revenue generated from these activities is fully reinvested into program operations, including the maintenance and replacement of equipment, reduction of participant costs, and expansion of services for veterans and first responders. Accordingly, the organization considers this activity to be substantially related to its exempt purpose and not unrelated business income. |
| Software ID: | 25022730 |
| Software Version: | v1.00 |