| (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.") .. | 89,258 | 104,268 | 108,653 | 106,972 | 108,497 | 517,648 |
| 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 | 89,258 | 104,268 | 108,653 | 106,972 | 108,497 | 517,648 |
| 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) .. | 81,576 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 436,072 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 89,258 | 104,268 | 108,653 | 106,972 | 108,497 | 517,648 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 28,074 | 32,426 | 49,668 | 48,277 | 84,045 | 242,490 |
| 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 | 760,138 | |||||
| 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): |
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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. |
||||
| 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. |
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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 |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 4 | THE BY LAWS WERE AMENDED TO SAY: BY LAW CHANGES GOALS GOING FORWARD OLD: ARTICLE II PURPOSE THIS ORGANIZATION SHALL ENDEAVOR TO INVOLVE ITS MEMBERS IN SELECTED PROJECTS AND TO MAKE FINANCIAL CONTRIBUTIONS WHICH SHALL BENEFIT THE COMMUNITY. NEW: ARTICLE II MISSION STATEMENT THIS ORGANIZATION, THROUGH THE COLLABORATION OF ITS MEMBERS, WILL ENDEAVOR TO HELP MEET LOCAL NEEDS, PRIORITIZING WOMEN AND CHILDREN, THROUGH CONTRIBUTIONS WHICH SHALL BENEFIT THE CLARK COUNTY COMMUNITY. RATIONALE: GGF FELT IT WAS UNCLEAR AS TO WHAT WAS MEANT BY SELECTED PROJECTS. THE NEW MISSION STATEMENT MAKE IT CLEAR THAT YWM PRIORITIZES HELPING THE NEEDS OF LOCAL WOMEN AND CHILDREN. ARTICLE VI SECTION 1 OLD: THE OFFICERS SHALL BE PRESIDENT, VICE PRESIDENT, RECORDING SECRETARY, CORRESPONDING SECRETARY, AND TREASURER ALL IN GOOD STANDING. NEW: THE EXECUTIVE OFFICERS: PRESIDENT, VICE-PRESIDENT, RECORDING SECRETARY, ORGANIZATION TREASURER, SHOP TREASURER, AND IMMEDIATE PAST PRESIDENT SHALL CONSTITUTE THE YWM EXECUTIVE BOARD. ALL SHALL BE ACTIVE MEMBERS IN GOOD STANDING. RATIONALE: DUE TO THE NUMBER OF FEWER ACTIVE MEMBERS AND SOME ACTIVES NOT BEING INTERESTED IN SEEKING OFFICE, THIS CHANGE REDUCES THE NUMBER OF OFFICES FOR WHICH AN ACTIVE MIGHT BE ASKED TO CONSIDER FILLING EACH YEAR. THE NUMBER OF PAST PRESIDENTS IS BEING REDUCED TO ONE SO THE NUMBER OF YEARS REQUIRED FOR A MEMBER WHO CHOOSES TO BE VICE PRESIDENT TO SIT ON THE BOARD IS NOW THREE YEARS INSTEAD OF FIVE YEARS TO ENCOURAGE SAYING YES TO THE VICE PRESIDENT POSITION. ARTICLE VI SECTION 3 OLD: NO OFFICER SHALL BE SERVE FOR MORE THAN TWO CONSECUTIVE YEARS, EXCEPT THE TREASURER WHO WILL HAVE AN UNLIMITED TERM. NEW: SAME AS ABOVE EXCEPT TREASURERS. RATIONALE: THE SKILLS OF TREASURERS ARE UNIQUE; THEREFORE, CONTINUATION OF THE SAME INDIVIDUAL IN THESE TWO POSITIONS ENSURES THE FINANCIAL INTEGRITY OF YWM. ARTICLE VI SECTION 5 OLD: THE OFFICERS: THE THREE PAST PRESIDENTS, THE LIAISONS TO PLANNED PARENTHOOD AND ASSOCIATE MEMBERS; THE CHAIRS OF COMMUNITY OUTREACH, SCHOLARSHIP, MARY JO BRYAN GRANT, MESSENGER/PUBLICITY AND NEW MEMBERS; AND SHOP TREASURER SHALL CONSTITUTE THE YWM BOARD, WHICH SHALL BE RESPONSIBLE FOR ALL ACTIVITIES OF THE ORGANIZATION. THEY SHALL BE IN GOOD STANDING. NEW: THE OFFICERS: THE LIAISONS TO PLANNED PARENTHOOD/ROCKING HORSE CENTER AND ASSOCIATE MEMBERS; THE CHAIRS OF COMMUNITY OUTREACH, SCHOLARSHIPS, MARY JO BRYAN GRANT, MESSENGER/PUBLICITY, CORRESPONDING SECRETARY AND NEW MEMBERS SHALL CONSTITUTE THE YWM BOARD, WHICH SHALL BE RESPONSIBLE FOR ALL ACTIVITIES OF THE ORGANIZATION. THEY SHALL BE ACTIVE, SEMI-ACTIVE, OR SERVICE MEMBERS IN GOOD STANDING WITH THE EXCEPTION OF THE ASSOCIATE LIAISON. RATIONALE: DUE TO THE NUMBER OF FEWER ACTIVE MEMBERS AND SOME ACTIVES NOT BEING INTERESTED IN SEEKING OFFICE, THIS CHANGE EXPANDS THE ELIGIBILITY OF YWM MEMBERS WHO CAN SERVE ON THE BOARD. IT NOW ALLOWS THE SKILLS AND TALENTS OF SERVICE AND SEMI-ACTIVE MEMBERS TO BE UTILIZED IN VITAL ROLES WITHIN OUR ORGANIZATION. ARTICLE V SECTION 6. DUES OLD: WILL BE PAID BY ALL CLASSIFICATIONS OF YWM MEMBERS, THE AMOUNT TO BE DETERMINED BY THE BOARD SUBJECT TO APPROVAL BY THE MEMBERSHIP. LIFETIME MEMBERS ARE EXCUSED. DUES ARE PAYABLE BY MAY 1 OF EACH YEAR OR FOR NEW MEMBERS, THE MONTH FOLLOWING ACCEPTANCE. NEW: SAME AS OLD EXCEPT PAYABLE BY JUNE 1 RATIONALE: THIS CHANGE ALLOWS FOR DUES TO BE COLLECTED AT THE ANNUAL SPRING LUNCHEON. THE YWM TREASURER STATED THAT JUNE 1 COLLECTION DATE WILL HAVE NO NEGATIVE IMPACT. ARTICLE VII SECTION 7 OLD: NONE NEW: THE SHOP TREASURER SHALL BE THE CUSTODIAN OF THE MONIES OF THE NEARLY NEW SHOP RECEIVED FROM WHATEVER SOURCE AND SHALL PAY BILLS, KEEPING FULL AND ACCURATE ACCOUNT OF THE MONEY RECEIVED AND EXPENDED. THE SHOP TREASURER IS APPOINTED BY THE PRESIDENT AND WILL HAVE AN UNLIMITED TERM. RATIONALE: SINCE THE SHOP TREASURER IS BEING ADDED TO THE EXECUTIVE BOARD (ARTICLE VI SECTION 1), THIS BY LAW ADDITION DEFINES THE DUTY OF THE SHOP TREASURER. ARTICLE IV SECTION 2. SERVICE OLD: A MEMBER WHO (1) SHOWS INTEREST AND (2) HAS TIME CONSTRAINTS. ATTENDS AT LEAST FOUR MEETINGS A YEAR, MAY NOT HOLD OFFICE, HAS VOTING PRIVILEGES AND HAS REDUCED DUES AND DONATED HOURS AS SET FORTH BY THE BOARD. NEW: A MEMBER WHO (1) SHOWS INTEREST AND (2) HAS TIME CONSTRAINTS. ATTENDS AT LEAST FOUR MEETINGS A YEAR, MAY NOT HOLD EXECUTIVE OFFICE, HAS VOTING PRIVILEGES AND PAYS DUES AND DONATES HOURS AS SET FORTH BY THE BOARD. RATIONALE: SINCE IT IS NOW PROPOSED THAT SERVICE MEMBERS CAN HOLD A BOARD OFFICER POSITION (ARTICLE VI SECTION 5), THIS CHANGE ALLOWS THAT IN THE NEW PROPOSAL. ARTICLE IV SECTION 3. SEMI-ACTIVE OLD: AFTER TEN YEARS ACTIVE MEMBERSHIP, AN ACTIVE MEMBER MAY REQUEST TRANSFER TO SEMI ACTIVE STATUS VIA A LETTER TO THE PRESIDENT BY MARCH 1. ATTENDS AT LEAST FOUR MEETING A YEAR, PAYS DUES, MAY NOT HOLD OFFICE, HAS VOTING PRIVILEGES AND DONATES HOURS AS SET FORTH BY THE BOARD. NEW: AFTER SEVEN YEARS ACTIVE MEMBERSHIP, AN ACTIVE MEMBER MAY REQUEST TRANSFER TO SEMI ACTIVE STATUS VIA A LETTER TO THE PRESIDENT BY MARCH 1. ATTENDS AT LEAST FOUR MEETINGS A YEAR, PAYS DUES, MAY NOT HOLD EXECUTIVE OFFICE, HAS VOTING PRIVILEGES AND DONATES HOURS AS SET FORTH BY THE BOARD. RATIONALE: CURRENTLY ANY MEMBER SERVING ON THE BOARD MUST BE AN ACTIVE MEMBER WHICH MAY NECESSITATE A CHANGE OF STATUS FROM SERVICE TO ACTIVE. HAVING TO COMMIT TO BEING AN ACTIVE MEMBER FOR 10 YEARS WAS SEEN AS A POSSIBLE DETERRENT FOR SOMEONE SAYING YES TO A BOARD POSITION. REDUCING THE NUMBER TO 7 YEARS IS HOPED TO INCREASE THE NUMBER WILLING TO SAY YES TO AN EXECUTIVE BOARD POSITION. THE NUMBER OF YEARS TO REQUEST A STATUS CHANGE TO ASSOCIATE REMAINS AT 10 YEARS ALTHOUGH NOW A MEMBER CAN DO SO AFTER EITHER 10 YEARS AS ACTIVE OR 7 YEARS AS ACTIVE AND 3 YEARS AS SEMI- ACTIVE. IT IS HOPED THAT THE OPPORTUNITY TO CHANGE TO SEMI-ACTIVE FOR 3 YEARS LENGTHENS THE TIME BEFORE A MEMBER REQUESTS A STATUS CHANGE TO ASSOCIATE. ALLOWING SEMI-ACTIVE MEMBERS TO SEEK A BOARD OFFICER POSITION, INCREASES THE NUMBER ELIGIBLE. ARTICLE IV SECTION 4. ASSOCIATE OLD: MEMBERS WHO HAVE (1) HAVE MOVED OUT OF CLARK AND/OR A CONTIGUOUS COUNTY OR (2) HAVE BEEN ACTIVE MEMBER FOR AT LEAST TEN (10) YEARS MAY REQUEST TRANSFER TO ASSOCIATE STATUS VIA A LETTER TO THE PRESIDENT BY MARCH 1. THERE IS NO ATTENDANCE OR HOUR REQUIREMENT AND DUES ARE ONE HALF ACTIVE RATE. ASSOCIATES MAY NOT HOLD OFFICE, BUT DO HAVE VOTING PRIVILEGES. NEW: MEMBERS WHO HAVE (1) HAVE MOVED OUT OF CLARK AND/OR CONTIGUOUS COUNTY OR (2) HAVE BEEN ACTIVE FOR AT LEAST SEVEN (7) YEARS AND SEMI-ACTIVE FOR AT LEAST THREE (3) YEARS MAY REQUEST TRANSFER TO ASSOCIATE VIA A LETTER TO THE PRESIDENT BY MARCH 1. THERE IS NO ATTENDANCE OR HOUR REQUIREMENT AND DUES ARE ONE HALF THE DUES RATE. ASSOCIATES, WITH THE EXCEPTION OF THE ASSOCIATE LIAISON, MAY NOT HOLD OFFICE, BUT DO HAVE VOTING PRIVILEGES. RATIONALE: SEE ABOVE RATIONALE. ARTICLE VII SECTION 3 OLD: THE VICE PRESIDENT SHALL PERFORM THE DUTIES OF THE PRESIDENT IN HER ABSENCE OR INABILITY TO SERVE. IT IS HER RESPONSIBILITY TO OVERSEE MAINTENANCE AT THE NEARLY NEW SHOP AND SEES TO THE DISTRIBUTION AND ACTS UPON THE RESULTS OF THE PREFERENCE SHEETS IN PLANNING FOR THE NEXT YEAR. NEW: THE VICE PRESIDENT SHALL PERFORM THE DUTIES OF THE PRESIDENT IN HER ABSENCE OR INABILITY TO SERVE. IT IS HER RESPONSIBILITY TO OVERSEE OPERATION OF THE NEARLY NEW SHOP AND WORK IN COLLABORATION WITH THE SHOP BUILDING MANAGER AND SEE TO THE DISTRIBUTION AND ACT UPON THE RESULTS OF THE PREFERENCE SHEETS IN PLANNING FOR THE NEXT YEAR. RATIONALE: 87% OF MEMBERS INDICATED ON THE SURVEY THAT LEADERSHIP IS A CONCERN. SURVEY RESULTS ALSO STATED TO LOOK AT THE DUTIES OF THE VICE PRESIDENT SINCE IT HAS BEEN A STRUGGLE TO FILL THIS POSITION IN RECENT YEARS. AND THIS YEAR WE HAVE NO VICE PRESIDENT. THE ADDED POSITION OF SHOP BUILDING MANAGER SEEKS TO LESSEN THE DUTIES OF THE VICE PRESIDENT IN HOPES OF INCREASING THE LIKELIHOOD OF FILLING THE VICE PRESIDENT POSITION. THIS IS CRITICAL SINCE THE VICE PRESIDENT BECOMES THE PRESIDENT THE NEXT YEAR. ARTICLE X NEARLY NEW SHOP SECTION 2 OLD: THE NEARLY NEW SHOP IS MANAGED BY MONTHLY CHAIRS. THE RECORDERS SHALL NOT VACATE THE OFFICE IN THE SAME YEAR. THE SHOP TREASURER IS APPOINTED BY THE PRESIDENT. NEW: THE NEARLY NEW SHOP IS MANAGED BY BI-MONTHLY SHOP CO-CHAIRS AND THE SHOP BUILDING MANAGER. IT IS THE RESPONSIBILITY OF THE SHOP BUILDING MANAGER TO OVERSEE MAINTENANCE OF THE NEARLY NEW SHOP AND WORK IN COLLABORATION WITH THE SHOP CO-CHAIRS AND VICE PRESIDENT. RATIONALE: DUE TO INCREASING DONATIONS AND PHYSICAL DEMAND ON SHOP CHAIRS, THE TIME WAS CHANGED FROM MONTHLY TO BI-MONTHLY SHOP CO-CHAIRS. THIS IS WORKING BETTER; HOWEVER, FILLING THE BI-MONTHLY CHAIR POSITIONS IS A STRUGGLE. CURRENTLY, YOU SEE SOME NAMES REPEATING MULTIPLE TIMES. IT IS HOPED THAT THE CREATION OF THE SHOP BUILDING MANAGER NOT ONLY HELPS THE VICE PRESIDENT BUT THE SHOP CO-CHAIRS AS WELL. THE SHOP BUILDING MANAGER'S MAIN DUTY WILL BE TO OVERSEE CONTRACTORS/SHOP MAINTENANC |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE EXECUTIVE BOARD REVIEWS FORM 990 THAT IS PREPARED BY AN EXTERNAL ACCOUNTING FIRM BEFORE IT IS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE AS REQUIRED BY LAW |
| Software ID: | |
| Software Version: |