| (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)
Divine Child High School |
381549120 | 2 | Yes | 47,786 | 0 | |
|
Total 1
|
47,786 | 0 | ||||
| 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.") .. | ||||||
| 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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 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 | 569 | 0 | ||
| 2 | Recoveries of prior-year distributions | 2 | 0 | 0 | ||
| 3 | Other gross income (see instructions) | 3 | 25,795 | 25,753 | ||
| 4 | Add lines 1 through 3 | 4 | 26,364 | 25,753 | ||
| 5 | Depreciation and depletion | 5 | 0 | 0 | ||
| 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 | 14,435 | 15,962 | ||
| 7 | Other expenses (see instructions) | 7 | 0 | 0 | ||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | 11,929 | 9,791 | ||
| 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 | 1,718,334 | 2,020,380 | ||
| b | Average monthly cash balances | 1b | 79,669 | 12,285 | ||
| c | Fair market value of other non-exempt-use assets | 1c | 0 | 0 | ||
| d | Total (add lines 1a, 1b, and 1c) | 1d | 1,798,003 | 2,032,665 | ||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): 0 |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | 0 | 0 | ||
| 3 | Subtract line 2 from line 1d | 3 | 1,798,003 | 2,032,665 | ||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | 26,970 | 30,490 | ||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | 1,771,033 | 2,002,175 | ||
| 6 | Multiply line 5 by 0.035 | 6 | 61,986 | 70,076 | ||
| 7 | Recoveries of prior-year distributions | 7 | 0 | 0 | ||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | 61,986 | 70,076 | ||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | 11,929 | |||
| 2 | Enter 85% of line 1 | 2 | 10,140 | |||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | 61,986 | |||
| 4 | Enter greater of line 2 or line 3 | 4 | 61,986 | |||
| 5 | Income tax imposed in prior year | 5 | 0 | |||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | 61,986 | |||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | 24,688 |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | 23,098 |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | 0 |
| 4 Amounts paid to acquire exempt-use assets | 4 | 0 |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | 0 |
| 6Total annual distributions. Add lines 1 through 5. | 6 | 47,786 |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | 47,786 |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | 61,986 |
| 9 Line 7 amount divided by Line 8 amount | 9 | 77.1 % |
| 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 | 61,986 | |||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
0 | |||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020.......0 | ||||
| b From 2021.......35,771 | ||||
| c From 2022.......102,884 | ||||
| d From 2023.......39,815 | ||||
| e From 2024.......154,012 | ||||
| fTotal of lines 3a through e | 332,482 | |||
| g Applied to underdistributions of prior years | 0 | |||
| h Applied to 2025 distributable amount | 14,200 | |||
|
i
Carryover from 2020 not applied (see instructions) |
0 | |||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | 318,282 | |||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ 47,786 | ||||
| a Applied to underdistributions of prior years | 0 | |||
| b Applied to 2025 distributable amount | 47,786 | |||
| c Remainder. Subtract lines 4a and 4b from line 4. | 0 | |||
|
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. |
0 | |||
|
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. |
0 | |||
|
7 Excess distributions carryover to 2026. Add lines 3j and 4c. |
318,282 | |||
| 8 Breakdown of line 7: | ||||
| a Excess from 2021.....21,571 | ||||
| b Excess from 2022.....102,884 | ||||
| c Excess from 2023.....39,815 | ||||
| d Excess from 2024.....154,012 | ||||
| e Excess from 2025.....0 | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part IV, Section A, Line 2 | The filing organization supports Divine Child High School, the supported entity listed in its governing documents. Divine Child High School is part of the Church of the Divine Child, which itself is part of the Archdiocese of Detroit. The Church of the Divine Child and the Archdiocese of Detroit are included as tax-exempt organizations in the Catholic Group Ruling issued by the Internal Revenue Service to the U.S. Catholic Conference of Bishops and listed in the Official Catholic Directory. Consequently, the supported entity, Divine Child High School, does not have its own separate IRS tax exemption determination letter. Divine Child High School is a tax-exempt public charity by reason of IRC Sections 501(c)(3) and 509(a)(1)/170(b)(1)(A)(ii) being a school and part of the Catholic Church. |
| Schedule A, Part IV, Section D, Line 3 | Two members of the board of directors of the organization are in key leadership positions with Divine Child High School, which is the supported organization. These are Father Robert McCabe, the Pastor of the Church of the Divine Child and Mr. Anthony Trudel, the Principal of Divine Child High School. These individuals are on the board of directors of the filing organization by reason of their positions with the supported organization as ex officio board members. They are on the board as dictated by the Bylaws of the filing organization since they are in a position to understand the needs of the supported organization. They carry significant influence in decision-making. Distributions of net income for the benefit of Divine Child High School are required by the organization's governing documents. These distributions are used for the needs of the school as determined by the Divine Child Alumni Association in conjunction with guidance provided by Fr. McCabe and Mr. Trudel. Their guidance is necessary for the filing organization to understand the needs of the school and where the income should be directed. The organization meets the responsiveness and attentiveness tests required of supporting organizations. |
| Schedule A, Part V, Section D, Line 7 | The organization manages an endowment fund that is for the exclusive benefit of Divine Child High School. The organization makes investment decisions that will capitalize investment return within prudent man standards to ensure the future use of endowment funds are available to Divine Child High School for its programs and needs. Divine Child High School cannot directly hold these assets. The organization was created by dedicated alumni of Divine Child High School to serve the school independently and in a committed fashion by maintaining an endowment fund for the benefit of the school to help defray its costs and to provide support as needed. The organization is responsive to the needs of its supported organization and has a long history of providing financial support to the school and has helped the school maintain programs, grow its infrastructure and expand on academic programs. As explained elsewhere in this Form 990, two key board members of the organization are in high level positions with Divine Child High School, being Father Robert McCabe, the Pastor of the parish owning the school and Mr. Anthony Trudel, Principal of the school. Their involvement with the organization ensures that it is responsive to the needs of the school as they arise. They keep the organization informed of the school's needs and plans that require financial support and assistance from the organization. |
| Software ID: | 25022730 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, Line 2 | The board of directors of this organization include Father (Fr.) Robert McCabe and Mr. Anthony Trudel. Fr. McCabe is the Pastor of the Church of the Divine Child which controls Divine Child High School. Mr. Trudel is the Principal of Divine Child High School. The Church of the Divine Child and Divine Child High School are tax-exempt organizations under IRC Section 501(c)(3) by reason of their inclusion in the Official Catholic Directory under the group ruling exemption issued to the U.S. Catholic Conference of Bishops. Fr. McCabe is Mr. Trudel's supervisor by reason of his pastoral duties at the Church of the Divine Child and its operating units, including the high school. The Pastor and Principal are compensated for their roles by the Archdiocese of Detroit. Both the Pastor and Principal are members of the board of directors of the filing organization by reason of their positions (e.g., "ex officio"). Neither of them are compensated in any fashion by the filing organization. |
| Form 990, Part VI, Section A, Line 7a | The filing organization is controlled by the Divine Child Alumni Association by reason of that organization's ability to appoint and remove members of the board of directors of the filing organization, with the exception of the Pastor of the Church of the Divine Child and the Principal of Divine Child High School. The Divine Child Alumni Association, an IRC Section 501(c)(4) organization, in conjunction with input provided by the Pastor and Principal, direct the filing organization to distribute the investment earnings of the organization in support of Divine Child High School in such amounts and for such specific purposes as deemed appropriate. |
| Form 990, Part VI, Section A, Line 7b | See the response to Form 990, Part VI, Section A, Line 7a. |
| Form 990, Part VI, Section B, Line 11b | The organization does not have a formal process for review of the Form 990 prior to filing, such as having a review committee. Each year though, the Form is sent to Board Members prior to filing for their individual observation, review and comments. In addition, the Form 990 is prepared by an experienced CPA who is also on the Board of Directors. |
| Form 990, Part VI, Section B, Line 12c | The organization monitors its conflict of interest policy by board members discussing any potential conflicts of interest that might involve board members during meetings when new financial investments are being reviewed and approved or spending needs of Divine Child High School are reviewed as needed. These discussions involve whether any discussion or decision by the board of directors could present a conflict of interest involving a board member or an interested person. Any potential conflicts are required to be disclosed and the affected board member is required to recuse himself/herself from any discussion surrounding the matter and cannot participate in any vote concerning the matter, other than to answer questions that might arise for purposes of clarification. There have been no conflicts of interest required to be discussed or reported under the policy. |
| Form 990, Part VI, Section C, Line 19 | The organization does not make these policies available at the present time for public inspection as there is no requirement to do so, nor any particular reason of interest. Further, the organization does not have a website to make such inspection more easily accomplished. |
| Software ID: | 25022730 |
| Software Version: | v1.00 |