STRATEGY STUDIO / PUBLIC DATA EXPLORER

CASTRO ORGAN DEVOTEES ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
CASTRO ORGAN DEVOTEES ASSOCIATION (EIN 46-1296958)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-02-02
IRS object ID
202330339349301763
Schema version
2022v4.1
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)
Return2023-02-02T19:00:41-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN911753998PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CALL & METCALFE CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1690 DE LONG AVE STE 400AddressLine1Txt
CityNOVATOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94945ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN461296958EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CASTRO ORGAN DEVOTEES ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCASTBusinessNameControlTxt
Phone6509419794PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11876 MARKET ST SUITE 103AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94102ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHARRY GARLANDPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6509419794PhoneNum
Signature2023-01-23SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstHARRYPersonFirstNm
Person LastGARLANDPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGREGORY L CALL CPAPreparerPersonNm
PTINP00096190PTIN
Phone4158929001PhoneNum
Preparation2023-01-23PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-03-07 01:45:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID HEGARTYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11876 MARKET ST SUITE 103AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94102ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$130,107GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CASTROORGAN.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionNEW THEATRE ORGAN DESIGN, CONSTRUCTION, INSTALLATION, AND ASSOCIATED PROGRAMS ONCE CONSTRUCTION AND INSTALLATION ARE COMPLETE.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$14,844PYContributionsGrantsAmt
CY Contributions Grants$130,107CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$14,844PYTotalRevenueAmt
CY Total Revenue$130,107CYTotalRevenueAmt
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$49,331CYTotalFundraisingExpenseAmt
PY Other Expenses$7,490PYOtherExpensesAmt
CY Other Expenses$59,641CYOtherExpensesAmt
PY Total Expenses$7,490PYTotalExpensesAmt
CY Total Expenses$59,641CYTotalExpensesAmt
PY Revenues Less Expenses$7,354PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$70,466CYRevenuesLessExpensesAmt
Total Assets BOY$662,604TotalAssetsBOYAmt
Total Assets EOY$733,070TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$662,604NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$733,070NetAssetsOrFundBalancesEOYAmt
MissionNEW THEATRE ORGAN DESIGN, CONSTRUCTION, INSTALLATION, AND ASSOCIATED PROGRAMS ONCE CONSTRUCTION AND INSTALLATION ARE COMPLETE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$9,275ExpenseAmt
DescTHE DESIGN AND CONSTRUCTION OF THE ORGAN CONSOLE HAVE BEEN COMPLETED. THE DIGITAL PORTION OF THE ORGAN IS NOW UNDER CONSTRUCTION.Desc
Total Program Service Expenses$9,275TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
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
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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 Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAVID HEGARTYPersonNm
Phone6509419794PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11876 MARKET ST SUITE 103AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94102ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVID HEGARTY
PRESIDENT15.00Yes (X)Yes (X)$0$0$0
HARRY GARLAND
TREASURER5.00Yes (X)Yes (X)$0$0$0
LAUREN WOODLAND
SECRETARY5.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$130,107AllOtherContributionsAmt
Total Contributions$130,107TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$130,107TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$525TotalAmt
Management And General$525ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$44,675TotalAmt
Fundraising$44,675FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,600TotalAmt
Program Services$3,600ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,374TotalAmt
Program Services$1,374ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FUNDRAISING EXPENSES$4,656$4,656
PIPE STORAGE$4,301$4,301
BANK FEES$435$435
REGISTRY OF CHARITABLE TR$75$75

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$59,641TotalAmt
Program Services$9,275ProgramServicesAmt
Management And General$1,035ManagementAndGeneralAmt
Fundraising$49,331FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$243,351BOYAmt
EOY$264,317EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$468,753LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$419,253BOYAmt
EOY$468,753EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$662,604BOYAmt
EOY$733,070EOYAmt

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$662,604BOYAmt
EOY$733,070EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$662,604BOYAmt
EOY$733,070EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$662,604BOYAmt
EOY$733,070EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$70,466ReconcilationRevenueExpnssAmt
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$192,735CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$132,608CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$109,150CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,844CurrentTaxYearMinus1YearAmt
Current Tax Year$130,107CurrentTaxYearAmt
Total$579,444TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$192,735CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$132,608CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$109,150CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,844CurrentTaxYearMinus1YearAmt
Current Tax Year$130,107CurrentTaxYearAmt
Total$579,444TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$166,321CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$67,706CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$100,000CurrentTaxYearMinus2YearsAmt
Current Tax Year$105,000CurrentTaxYearAmt
Total$439,027TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$166,321CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$67,706CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$100,000CurrentTaxYearMinus2YearsAmt
Current Tax Year$105,000CurrentTaxYearAmt
Total$439,027TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$140,417PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$192,735CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$132,608CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$109,150CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,844CurrentTaxYearMinus1YearAmt
Current Tax Year$130,107CurrentTaxYearAmt
Total$579,444TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.24230PublicSupportCY509Pct
Public Support PY5090.23200PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Private Foundation509Yes (X)PrivateFoundation509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$468,753OtherCostOrOtherBasisAmt
Book Value$468,753BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$468,753TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BA COMPLETE COPY OF THE FORM 990 AND ASSOCIATED SCHEDULES WERE PROVIDED TO ALL THE BOARD MEMBERS FOR THEIR REVIEW.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS WERE AVAILABLE TO THE PUBLIC DURING THE TAX YEAR BY REQUEST. INFORMATION ON HOW TO CONTACT THE ORGANIZATION WAS AVAILABLE ON OUR WEBSITE.
FORM 990, PART IX, LINE 11GCONSULTANT 0 0 44,675