2019-05-15T13:05:18-05:00 2018-06-30 410746749 CLIFTONLARSONALLEN LLP 20 E THOMAS RD STE 2300 PHOENIX AZ 85012 990 2017-07-01 860975009 BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA ASSOCIATION BIGB 6023934124 4745 N 7TH STREET SUITE 210 PHOENIX AZ 85014 LAURA CAPELLO PRESIDENT & CEO 6023934124 2019-02-26 1 JEANETTE RAMOS P00759614 6022662248 67.137.57.251 2019-02-26 16:17:06 US P 349FA6A09F14A8488E666BA083D8A2EAE4451340 FC99DD87B5E9F2B90F32DBB532AB4495C58F9BCB 2017 2020-01-14 16:20:31Z LAURA CAPELLO 4745 N 7TH STREET SUITE 210 PHOENIX AZ 85014 2528552 0 X WWW.DONATEAZ.ORG X 2000 AZ TO SUPPORT THE BIG BROTHERS BIG SISTERS OF CENTRAL AZ. 6 6 36 6 0 0 2542723 2525725 0 0 638 2827 0 0 2543361 2528552 0 0 0 0 948951 919267 0 0 0 1614286 1607373 2563237 2526640 -19876 1912 303530 304269 134136 132963 169394 171306 TO SUPPORT THE BIG BROTHERS BIG SISTERS OF CENTRAL AZ. 0 0 2382871 BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA ASSOCIATION OPERATES A DONATION CENTER. CLOTHING AND OTHER HOUSEHOLD ITEMS ARE SOLICITED FROM THE GENERAL PUBLIC AS DONATIONS. EXCESS REVENUES AFTER EXPENSES BENEFIT THE PROGRAMS OF BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA. 2382871 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 2 0 36 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 AZ X X X MADELEINE STILWELL 6023934124 4745 N 7TH STREET SUITE 210 PHOENIX AZ 85014 HOLLY C DOYLE BOARD CHAIRMAN 1.00 X X 0 0 0 HOWARD NUTE DIRECTOR 1.00 X 0 0 0 BILL ROSS DIRECTOR 1.00 X 0 0 0 RICHARD SIEVER DIRECTOR 1.00 X 0 0 0 KATE THOENE DIRECTOR 1.00 X 0 0 0 TAMMY FRANCO DIRECTOR 1.00 X 0 0 0 LAURA CAPELLO PRESIDENT & CEO 5.00 35.00 X 0 133369 8042 MADELEINE STILWELL VP OF OPERATIONS (LEFT 5/18) 2.00 38.00 X 0 52407 5465 GINA TROTTER SR. VP OF OPERATIONS 2.00 38.00 X 0 52218 4392 0 237994 17899 0 0 0 0 RYDER TRANSPORTATION SERVICES 6000 WINDWARD PKWY ALPHARETTA GA 30005 TRUCK LEASE, FUEL & MILEAGE 297961 FRIENDS OF BBBS OF NEVADA 2000 E FLAMINGO RD LAS VEGAS NV 89119 CALL CENTER SERVICES 177800 2 2525725 2525725 2525725 2827 2827 2528552 0 0 2827 777171 699454 77717 467 420 47 86596 77936 8660 55033 49530 5503 2 2 14824 14824 444065 444065 305999 275399 30600 11864 10678 1186 42000 37800 4200 466879 466879 7502 6752 750 TRANSPORTATION/TRUCKING 311419 311419 2819 2537 282 2526640 2382871 143769 0 86419 101945 157086 157227 11141 0 57624 57624 0 0 48884 45097 303530 304269 86113 78373 48023 54590 134136 132963 X 169394 171306 169394 171306 303530 304269 1912 0 X 0 1 X 1 0 X 1993018 2238448 2554794 2542723 2525725 11854708 1993018 2238448 2554794 2542723 2525725 11854708 11854708 9590 1138 -1854 638 2827 12339 11867047 0.99900 0.99920 X SCHEDULE A, PAGE 2, PART II: THE ORGANIZATION WAS RECOGNIZED BY THE IRS AS EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS REPORTED IN PRIOR YEARS THAT THEY QUALIFIED AS A TYPE II SUPPORTING ORGANIZATION ON THEIR SCHEDULE A. DUE TO THE EXPANDED REPORTING REQUIREMENTS FOR SUPPORTING ORGANIZATIONS IN SCHEDULE A ON THIS RETURN, THE ORGANIZATION AND THEIR CPA FIRM PERFORMED AN EXTENSIVE REVIEW OF THEIR ORGANIZATIONAL DOCUMENTS. WHILE THE ARTICLES OF INCORPORATION AND THE BYLAWS CLEARLY STATE THAT THE ORGANIZATION'S PRIMARY PURPOSE IS TO EXCLUSIVELY SUPPORT AND BENEFIT THE BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA (SEE SCHEDULE R, PART II), THE SUPPORTED ORGANIZATION DOES NOT CONTROL THIS ORGANIZATION'S BOARD (I.E. A TYPE I SUPPORTING ORGANIZATION) NOR DOES A MAJORITY OF THIS ORGANIZATION'S BOARD ALSO COMPRISE A MAJORITY OF THE SUPPORTED ORGANIZATION'S BOARD (I.E. A TYPE II SUPPORTING ORGANIZATION). THEREFORE, THIS ORGANIZATION WOULD NEED TO QUALIFY AS A TYPE III NON-FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION FOR PURPOSES OF THIS PUBLIC SUPPORT TEST. THE IRS SCHEDULE A INSTRUCTIONS PERMIT AN ORGANIZATION TO SELECT EACH YEAR THE REASON FOR ITS PUBLIC SUPPORT EVEN IF IT IS NOT THE SAME REASON AS STATED IN THE ORGANIZATION'S TAX-EXEMPT DETERMINATION LETTER RECEIVED FROM THE IRS. SINCE THIS ORGANIZATION RECEIVES DONATIONS FROM THE GENERAL PUBLIC FOR THE PURPOSE OF SUPPORTING BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA (THE SUPPORTED ORGANIATION), IT QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER THE PART I BOX 7 REASON. IT HAS COMPLETED THE SCHEDULE A, PART II SUPPORT SCHEDULE FOR THE 5-YEAR TEST PERIOD SHOWING THAT IT HAS MET THE PUBLIC SUPPORT TEST UNDER SECTION 509(A)(1). SINCE THE ORGANIZATION MET THE SECTION 509(A)(1) PUBLIC SUPPORT TEST FOR IT'S CURRENT TAX YEAR, IT IS NOT REQUIRED TO DETERMINE IF IT ALSO MEETS THE MORE COMPLEX REQUIREMENTS OF A SECTION 509(A)(3) NON-FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION. 57624 57624 0 0 UST TRUST ACCOUNT 45097 45097 DUE TO AFFILIATE. 54590 54590 X 2528552 0 2528552 0 2528552 2526640 0 2526640 0 2526640 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL AND ARIZONA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), AND THEREFORE, THERE IS NO PROVISION FOR FEDERAL OR STATE CORPORATE INCOME TAXES. IN ADDITION, THE ASSOCIATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(C)(2) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A). MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS RELATED TO THE ASSOCIATION. X 2525725 SALE TO TVI VALUE 0 0 0 1 PART I, LINE 32B: THE ASSOCIATION SOLICITS DONATIONS OF GOODS FROM THE COMMUNITY AND SELLS THE DONATED GOODS TO AN UNRELATED THIRD PARTY, TVI, INC. TVI CURRENTLY PURCHASES ALL DONATED GOODS THAT THE ASSOCIATION COLLECTS. FORM 990, PART VI, SECTION B, LINE 11B PRESIDENT/CEO VERIFIES ALL INFORMATION CONTAINED ON THE FORM 990. THE EXTERNAL AUDITORS ARE CONSULTED IF ANY DIFFERENCES ARE NOTED. THE 990 IS SIGNED AND SUBMITTED ONLY AFTER THE ACCURACY OF THE 990 IS VERIFIED AND ALL BOARD MEMBERS HAVE RECEIVED A COMPLETE COPY OF THE 990 VIA E-MAIL. FORM 990, PART VI, SECTION B, LINE 12C THE AUDIT COMMITTEE IS RESPONSIBLE FOR EVALUATING POTENTIAL CONFLICTS OF INTEREST SITUATIONS AND FOR MAKING RECOMMENDATIONS TO THE BOARD OF DIRECTORS REGARDING THEIR DISPOSITION. ALL DIRECTORS, MEMBERS, AND EMPLOYEES OF THE AGENCY ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DECLARATION AT THE BEGINNING OF THEIR ASSOCIATION AND ANNUALLY THEREAFTER. IF A CONFLICT DOES EXIST, THE INDIVIDUAL(S) MUST ABSTAIN FROM PARTICIPATING IN THE BOARD OF DIRECTORS' DELIBERATIONS AND DECISIONS IN THE TRANSACTION. THE MINUTES OF THE MEETING INVOLVING ANY SUCH SITUATION SHALL REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION. FORM 990, PART VI, SECTION B, LINE 15 BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA COMPENSATES THE PRESIDENT/CEO AND VP OF FINANCE OF THE ASSOCIATION SINCE THESE OFFICERS PRIMARILY SERVE THE BBBS OF CENTRAL ARIZONA AND ARE SHARED WITH THE ASSOCIATION. THE BOARD OF DIRECTORS OF BBBS OF CENTRAL ARIZONA DETERMINES THE COMPENSATION FOR THE PRESIDENT/CEO BASED ON ANALYSIS OF PERFORMANCE AND COMPARABLE COMPENSATION AT OTHER SIMILAR ORGANIZATIONS. THE PRESIDENT DETERMINES THE COMPENSATION FOR ALL OTHER EMPLOYEES BASED ON ANALYSIS OF PERFORMANCE AND COMPARABLE COMPENSATION AT OTHER ORGANIZATIONS; HOWEVER, THE BOARD THEN REVIEWS AND APPROVES ALL SUCH COMPENSATION LEVELS. THIS PROCESS WAS CONDUCTED FOR THE PRESIDENT/CEO AND ALL EMPLOYEES DURING THIS FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL MADE AVAILABLE UPON REQUEST. BIG BROTHERS BIG SISTERS OF CENTRAL AZ 4745 N 7TH STREET SUITE 210 PHOENIX AZ 85014 860205254 PROVIDES QUALITY MENTORS FOR CHILDREN AZ 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0