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AFOAKOM USA: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AFOAKOM USA (EIN 20-1664382)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-07-04
IRS object ID
202441869349300104
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-07-04T10:16:31-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EvaChu CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13039 Elisa CtAddressLine1Txt
CityNew AlbanyCityNm
State AbbreviationINStateAbbreviationCd
ZIP47150ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201664382EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AFOAKOM USA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAFOABusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16312 GILBRALTER CTAddressLine1Txt
CityBOWIECityNm
State AbbreviationMDStateAbbreviationCd
ZIP20720ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMilton ChiaPersonNm
Person TitleFINANCIAL SECREPersonTitleTxt
Phone8602727200PhoneNum
Signature2024-05-29SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMiltonPersonFirstNm
Person LastChiaPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEvaristus ChuPreparerPersonNm
PTINP01751053PTIN
Phone5028191332PhoneNum
Preparation2024-07-04PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPROMISE YONGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12790 N 151st AVEAddressLine1Txt
CityGoodyearCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85395ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$224,367GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressAFOAKOMUSA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionCharitable organization for Sociocultural and Econonic development of KomActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$1TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$18,381PYContributionsGrantsAmt
CY Contributions Grants$98,627CYContributionsGrantsAmt
PY Program Service Revenue$57,062PYProgramServiceRevenueAmt
CY Program Service Revenue$125,739CYProgramServiceRevenueAmt
PY Investment Income$1PYInvestmentIncomeAmt
CY Investment Income$1CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$75,444PYTotalRevenueAmt
CY Total Revenue$224,367CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$7,133CYTotalFundraisingExpenseAmt
CY Other Expenses$146,050CYOtherExpensesAmt
CY Total Expenses$146,050CYTotalExpensesAmt
PY Revenues Less Expenses$75,444PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$78,317CYRevenuesLessExpensesAmt
Total Assets BOY$163,160TotalAssetsBOYAmt
Total Assets EOY$241,477TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$163,160NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$241,477NetAssetsOrFundBalancesEOYAmt
MissionCharitable organization for Sociocultural and Econonic development of KomMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$131,321ExpenseAmt
Revenue$171,915RevenueAmt
DescAnnual convention for display, promotion, and protection of the cultural heritage of the Kom people held in Atlanta - GA June 14-17, 2023. Over 550 including children attended.Celebrated the 50th anniversary of the return of Mbang Kom (Afo-a-Kom) from America to Cameroon in 1973, in DC November 17-19, 2023.Desc
Total Program Service Expenses$131,321TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMilton ChiaPersonNm
Phone8602727200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11901 Waterside Village DrAddressLine1Txt
CityRichmondCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77407ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
EVARISTUS CHU
TREASURER18.000.00Yes (X)$0$0$0
MILTON CHIA
FINANCIAL SECRETARY18.000.00Yes (X)$0$0$0
MARTIN TOHMO
PRO18.000.00Yes (X)$0$0$0
PROMISE YONG
PRESIDENT22.000.00Yes (X)$0$0$0
BI TOH
VICE PRESIDENT18.000.00Yes (X)$0$0$0
FABIOLA FUL
SECRETARY18.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$38,300MembershipDuesAmt
Fundraising$9,947FundraisingAmt
All Other Contributions$50,380AllOtherContributionsAmt
Total Contributions$98,627TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescConvention and 50th annDesc
Business900099BusinessCd
Total Revenue Column$125,739TotalRevenueColumnAmt
Related Or Exempt Func Income$125,739RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$125,739TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1TotalRevenueColumnAmt
Unrelated Business Revenue$1UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$9,947ContriRptFundraisingEventAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$224,367TotalRevenueColumnAmt
Related Or Exempt Func Income$125,739RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$1UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$7,596TotalAmt
Management And General$7,596ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$138,454TotalAmt
Program Services$131,321ProgramServicesAmt
Fundraising$7,133FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$146,050TotalAmt
Program Services$131,321ProgramServicesAmt
Management And General$7,596ManagementAndGeneralAmt
Fundraising$7,133FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$163,160BOYAmt
EOY$241,477EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$163,160BOYAmt
EOY$241,477EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$163,160BOYAmt
EOY$173,699EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$67,778EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$163,160BOYAmt
EOY$241,477EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$163,160BOYAmt
EOY$241,477EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$78,317ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$57,514CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,800CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$18,381CurrentTaxYearMinus1YearAmt
Current Tax Year$53,309CurrentTaxYearAmt
Total$136,004TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$57,514CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,800CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$18,381CurrentTaxYearMinus1YearAmt
Current Tax Year$53,309CurrentTaxYearAmt
Total$136,004TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$136,004PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1CurrentTaxYearMinus3YearsAmt
Total$3TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1CurrentTaxYearMinus3YearsAmt
Total$3TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$57,516CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,801CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$18,381CurrentTaxYearMinus1YearAmt
Current Tax Year$53,309CurrentTaxYearAmt
Total$136,007TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Members or stockholder classes and rights Part VI line 6Membership is open to Woinkom and persons of any national, ethnic, or cultural origin engaged or married to, has been or in a significant relationship with a Wainkom and is in accordance with the principles and policies of the Associations may become a member of AFOAKOM USA by accepting the terms of the Constitution of Afoakom USA Inc and the Constitution and By-Laws for Chapters, and by paying annually, in advance, the requisite membership fees as prescribed by the General Assembly.
Member election for additional members Part VI line 7aThe National Executive of KCA-USA shall comprise the following officers and members:1. The National President2. The National Vice President 3. The National Secretary General4. The National Treasurer5. The Public Relations Officer/ Organizing Secretary The National Executive shall be elected by the General Assembly for a term of two consecutive years, but shall continue in office until a new National Executive is elected. The National Executive shall be responsible for the day to day management of Afoakom USA Inc affairs.
Governing body decisions Part VI line 7bThe National Executive shall be elected by the General Assembly for a term of two consecutive years, but shall continue in office until a new National Executive is elected. The National Executive shall be responsible for the day to day management of Afoakom USA affairs.
Form 990 governing body review Part VI line 11The National executive shall present to the General Assembly a full and detailed statement of accounts of the Association. This shall be done quarterly via postings on the AFOAKOM-USA e-group/website, and the annual report will be presented at the Afoakom USA Convention. The national executive shall review Form 990 before it is filed.
Conflict of interest policy compliance Part VI line 12cThe purpose of the conflict-of-interest policy is to protect Afoakom USA Incs interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Organization or might result in a possible excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations.
CEO executive director top management comp Part VI line 15aAll positions are volunteer positions with no compensation or pay
Governing documents etc available to public Part VI line 19Governing documents are available to the donors and the general public upon request.