| (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.") .. | 8,735 | 49,440 | 49,264 | 49,077 | 53,550 | 210,066 |
| 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 | 8,735 | 49,440 | 49,264 | 49,077 | 53,550 | 210,066 |
| 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) .. | 37,139 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 172,927 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 8,735 | 49,440 | 49,264 | 49,077 | 53,550 | 210,066 |
| 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 | 0 | 0 |
| 11 | Total support. Add lines 7 through 10 | 210,066 | |||||
| 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) |
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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 | |
| 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. |
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| 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) |
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| 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. |
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|
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. |
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|
7 Excess distributions carryover to 2026. Add lines 3j and 4c. |
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| 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 |
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| Return Reference | Explanation |
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| Software ID: | |
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| Return Reference | Explanation |
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| Part I, line 10 | | Activity:, Grantee Name:, Grantee Address:, Amount:, Relationship:| Health & Wellness Programs Virtual Line Dance Wellness Program Community Agricultural Demonstration Site JAUSI Personal Development Program, grantee, "The Physical Health And Training PHAT to Fit Olympic Games Community Wellness Program awards cash prizes health gear and new bicycles to community participants. This program is free and open to the public", $23246.00, No Relationship| |
| Part I, line 16 | | Other Expenses:, Amount:| Advertising and Promotion, $1330.00| Business License & Permit, $25.00| Subscriptions, $125.00| FCSO Equipment - PHAT to Fit Olympic Games equipment Agriculture Demonstration Site equipment JAUSI workshop equipment Seed to the Need Program equipment, $8371.00| Office Expenses - Copy Ink Paper Pens Pencils Computer Software Highlighters Post It Notes File Cabinets Files White Out Binders Tabs Headsets Microphones Green Screen Set Up,Tripods Coffee and Tea supplies Bottled Water Notepads and Office Decor, $1001.00| Meal Stipends for the Executive Director and or Chairman for travel meetings, $444.00| Gas mileage for travel meetings and events in Mississippi and Georgia, $1313.00| Office Utilities, $1116.00| FCSO Event Expenses-Event Insurance Venue Fees Event Decorations New Bicycle Awards Competition Cash Prize Awards for 8 age categories Health Screening Supplies Registration Supplies Volunteer Meal stipends and snacks Participants healthy snacks,, $9113.00| |
| Header,line c | | Explanation:| Fayette Community Service Organization FCSO dedicates its efforts to enhancing the well-being and quality of life for young people families and marginalized groups by offering educational initiatives agricultural projects and community-centered programs. Through a multifaceted approach FCSO strives to address various needs within the community fostering growth and empowerment among its members. By focusing on education agriculture and community engagement FCSO aims to create lasting positive impacts and promote sustainable development in the areas it serves. |
| Revenue (Part I),line 9 | | Explanation:| The total revenue of $53,550 is mainly derived from contributions grants and community support. These funds are dedicated to supporting various programmatic initiatives such as youth wellness programs agricultural education and community engagement activities. All revenue sources are closely tied to the organizations exempt purpose and mission-driven activities ensuring that the funds are utilized to fulfill the organizations core objectives effectively and efficiently. |
| Expenses (Part I),line 13 | | Explanation:| Total expenses of $53,501 were allocated to support program services administrative operations and community outreach during the reporting period. Line 13 - Professional Fees $5,671: This category comprises payments made to independent contractors who provided essential services such as program facilitation agricultural consulting administrative support and digital outreach necessary for the successful implementation of organizational initiatives. Line 14 - Occupancy $4,800: This line item reflects costs associated with the use of facilities for program activities and operational needs ensuring a conducive environment for executing organizational functions. Line 15 - Printing Postage and Shipping $630: This expense covers various essential communication costs including printing expenses for program materials postage for mailing communications and PO Box rental fees for administrative correspondence requirements. Line 16 - Other Expenses $40,818: This category encompasses a wide range of expenses directly linked to program operations including supplies event costs and contracted services for program and administrative support. It also includes meal stipends for travel meetings gas mileage and hotel stays for Director services provided by Janell Westley-Edwards and Anthony D. Edwards contributing to the successful execution of organizational activities and expansion of the PHAT to Fit Olympic Games Program in Georgia. |
| Net Assets and Fund balances (Part II),line 22 | | Explanation:| The organization started the year with net assets of $11 and closed with $60 demonstrating significant growth. This increase in net assets showcases the organizations dedication to utilizing resources efficiently to enhance program services. The minimal year-end balance signifies a strategic investment in expanding services to better fulfill our mission. |
| Program Service Accomplishments (Part III),line 28 | | Explanation:| During the tax year the Fayette Community Service Organization FCSO prioritized impactful programs centered on youth development health and community engagement. In collaboration with Fayette Christian Academy the FCSO introduced the Community Agricultural Demonstration Site CADS initiative branded as the Seed to the Need Program. This innovative project directly benefited 51 students and 78 residents in Jefferson County by providing hands-on agricultural education winter and spring garden installations and lessons on sustainability and nutrition. The program not only offered practical experience in food cultivation but also promoted the creation of value-added products healthy living practices and environmental stewardship. Furthermore the FCSO spearheaded evidence-based wellness programs within the community to encourage increased physical activity enhance health literacy and promote healthy lifestyles among youth and families. These initiatives included fitness challenges and engaging health activities all aimed at improving the overall well-being of the local population. Additionally through the JAUSI Land Life Development Programming the FCSO implemented personal development and mindset-based programs. These specially designed programs focused on empowering individuals by honing their decision-making skills fostering self-awareness and ultimately improving life outcomes through structured engagement and educational experiences. By consistently offering these initiatives the FCSO remained dedicated to nurturing positive growth and development within the community ultimately expanding its program reach to the state of Georgia. |
| List of Officers (Part IV),line PartIV | | Explanation:| No monetary compensation was disbursed to officers during the reported period. Instead officers rendered their services on a non-monetary basis which has been documented as part of the organizations functional expenses. |
| Other Information (Part V),line PartV | | Explanation:| The organization effectively utilizes independent contractors to enhance program delivery and handle administrative functions in a cost-efficient manner. Furthermore FCSO owns various equipment such as a tractor garden tools a zero-turn lawn mower a weed eater and a chainsaw collectively valued at approximately $18,500. This equipment plays a vital role in supporting agricultural and community-based programs as well as in the establishment and operation of a fresh food farmers market. It is crucial to note that Jefferson County where the organization operates is classified as a food desert by USDA standards necessitating residents to undertake a 60-mile round trip for access to affordable fresh produce. Despite these challenges the organization remains steadfast in its commitment to transparency fiscal accountability and optimizing fund utilization for the direct benefit of the community it serves. |
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