DESCENDANTS OF THE EARTH: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- DESCENDANTS OF THE EARTH (EIN 77-0506202)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-07
- IRS object ID
- 202412209349201456
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-07T15:26:38-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 811678643 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HZ CPAs & Advisors PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9022 Dartmouth Way | AddressLine1Txt |
| City | Buena Park | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90620 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 770506202 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Descendants Of The Earth | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DESC | BusinessNameControlTxt |
| Phone | 8056774075 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 301 | AddressLine1Txt |
| City | Ventura | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93002 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FRANK PARONG | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2024-08-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jinhong Zhang CPA | PreparerPersonNm |
| PTIN | P01689604 | PTIN |
| Phone | 9493970189 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $151,082 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $151,034 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $48 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $151,082 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $71,078 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $5,832 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $457 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $80,577 | OtherExpensesTotalAmt |
| Total Expenses | $157,944 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$6,862 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $421,540 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $414,678 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,513 | BOYAmt |
| EOY | $211,434 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,602 | BOYAmt |
| EOY | $197,696 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,425 | BOYAmt |
| EOY | $5,548 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,540 | BOYAmt |
| EOY | $414,678 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,540 | BOYAmt |
| EOY | $414,678 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | PRESERVATION OF NATIVE AMERICAN CEREMONIES, LAND ACQUISITION FOR CEREMONIES, AT-RISK YOUTH INTERVENTION. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | COORDINATED AND CONDUCTED NATIVE AMERICAN CEREMONIES THROUGHOUT SO. CALIFORNIA. THESE ARE ATTENDED BY PEOPLE OF ALL RACES. PROVIDED NATIVE AMERICAN CEREMONIES AND COUNSELING TO YOUTH INCARCERATED AT THE CALIFORNIA YOUTH AUTHORITY. FACILITATED AND PRODUCED BENEFIT CONCERTS TO FUND THE PRIMARY FOCUS OF LAND ACQUISITIONS AS STATED. | DescriptionProgramSrvcAccomTxt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Guy Iversen | ||
| President | 5.00 | $0 |
| Shawna McClure | ||
| Secretary | 10.00 | $0 |
| Frank Parong | ||
| Treasurer | 20.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Frank Parong | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 301 | AddressLine1Txt |
| City | Ventura | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8056774075 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $90,199 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,068 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,615 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $167,163 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $151,034 | CurrentTaxYearAmt |
| Total | $464,079 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $90,199 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,068 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,615 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $167,163 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $151,034 | CurrentTaxYearAmt |
| Total | $464,079 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $464,079 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $48 | CurrentTaxYearAmt |
| Total | $48 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $464,127 | TotalSupportAmt |
| Public Support CY170 | 0.99990 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (21 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $1384 |
| Other Expenses.1002 | Office Expenses $15291 |
| Other Expenses.1003 | Information Technology $920 |
| Other Expenses.1005 | Travel $388 |
| Other Expenses.1009 | Depreciation $4784 |
| Other Expenses.1 | Supplies exp $26401 |
| Other Expenses.2 | Auto Expenses $10872 |
| Other Expenses.3 | Camp Maintance $5341 |
| Other Expenses.4 | Storage $4540 |
| Other Expenses.5 | Telephone exp $2954 |
| Other Expenses.6 | Utilities $2417 |
| Other Expenses.7 | Charitable Contributions $1691 |
| Other Expenses.8 | Taxes & Licenses $1239 |
| Other Expenses.9 | Bank & Credit card charges $1207 |
| Other Expenses.10 | Tools $1065 |
| Other Expenses.12 | Meals & Entertainment $83 |
| Other Assets.1002 | Furniture and Fixtures - Beginning $1371 Furniture and Fixtures - Ending $1029 |
| Other Assets.1003 | Machinery and Equipment - Beginning $6177 Machinery and Equipment - Ending $4519 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $1150 Prepaid Expenses and Deferred Charges - Ending $0 |
| Other Assets.1012 | Intangible Assets - Beginning $400 Intangible Assets - Ending $0 |
| Other Assets.1 | - Beginning $327 - Ending $0 |