FRIENDS OF MARKET STREET CHAPEL INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF MARKET STREET CHAPEL INC (EIN 26-3108688)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-08-13
IRS object ID: 201422259349301007
Schema version: 2013v3.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-08-13T08:39:38-05:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	621258785	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MILLER & MILLER A C	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 745	AddressLine1
City	SPENCER	City
State	WV	State
ZIP Code	25276	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	263108688	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS OF MARKET STREET CHAPEL INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	FRIE	BusinessNameControlTxt
Phone	3049273327	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	502 CHURCH STREET	AddressLine1
City	SPENCER	City
State	WV	State
ZIP Code	25276	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JULIE EVANS BOGGS	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	3049273327	PhoneNum
Signature	2014-08-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GARLAN E MILLER	PreparerPersonNm
PTIN	P01206902	PTIN
Phone	3049271346	PhoneNum
Preparation	2014-08-12	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JULIE EVANS BOGGS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	502 CHURCH STREET	AddressLine1
City	SPENCER	City
State	WV	State
ZIP Code	25276	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$35,392	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2008	FormationYr
Legal Domicile State	WV	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE O ATTACHED ACQUISITION AND REHABILITATION OF MARKET STREET CHAPEL FOR PURPOSES OF CREATING AND MAINTAINING PROPERTY AS A COMMUNITY CENTER FOR SPENCER, WEST VIRGINIA	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,367	PYContributionsGrantsAmt
CY Contributions Grants	$26,120	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$9,237	PYOtherRevenueAmt
CY Other Revenue	$8,830	CYOtherRevenueAmt
PY Total Revenue	$12,604	PYTotalRevenueAmt
CY Total Revenue	$34,950	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$429	PYOtherExpensesAmt
CY Other Expenses	$538	CYOtherExpensesAmt
PY Total Expenses	$429	PYTotalExpensesAmt
CY Total Expenses	$538	CYTotalExpensesAmt
PY Revenues Less Expenses	$12,175	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$34,412	CYRevenuesLessExpensesAmt
Total Assets BOY	$68,495	TotalAssetsBOYAmt
Total Assets EOY	$96,531	TotalAssetsEOYAmt
Total Liabilities BOY	$11,316	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,940	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$57,179	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$91,591	NetAssetsOrFundBalancesEOYAmt
Mission	None	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	ACQUISITION AND REHABILITATION OF MARKET STREET CHAPEL FOR PURPOSES OF MAINTAINING PROPERTY AS A COMMUNITY CENTER FOR SPENCER, WV. THE REHABILITATION IS STILL ONGOING.	Desc
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JULIE EVANS BOGGS	PersonNm
Phone	3049273327	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	501 CHURCH STREET	AddressLine1
City	SPENCER	City
State	WV	State
ZIP Code	25276	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JULIE EVANS BOGGS
PRESIDENT	10.00	Yes (X)	Yes (X)	$0	$0	$0
KIM PARSONS
SECRETARY/TREASUER	2.00	Yes (X)	Yes (X)	$0	$0	$0
SUSAN MYERS
DIRECTOR	1.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$26,120	AllOtherContributionsAmt
Total Contributions	$26,120	TotalContributionsAmt
Gross Sales Of Inventory	$9,272	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$442	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,830	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,830	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$34,950	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,830	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$413	TotalAmt
Management And General	$413	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	VARIOUS LICENSE	Desc
Total	$125	TotalAmt
Management And General	$125	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$538	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$538	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$263	BOYAmt
EOY	$2,252	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$94,279	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$0	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$68,232	BOYAmt
EOY	$94,279	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$68,495	BOYAmt
EOY	$96,531	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$11,316	BOYAmt
EOY	$4,940	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,316	BOYAmt
EOY	$4,940	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$57,179	BOYAmt
EOY	$91,591	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$57,179	BOYAmt
EOY	$91,591	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$68,495	BOYAmt
EOY	$96,531	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$34,412	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

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	$3,138	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,120	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,010	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,025	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,120	CurrentTaxYearAmt
Total	$42,413	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,138	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,120	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,010	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,025	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,120	CurrentTaxYearAmt
Total	$42,413	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$42,413	PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,445	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,549	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,985	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,740	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,272	CurrentTaxYearAmt
Total	$38,991	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$81,404	TotalSupportAmt
Public Support CY170	0.52100	PublicSupportCY170Pct
Public Support PY170	0.39830	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$94,279	InvestmentCostOrOtherBasisAmt
Book Value	$94,279	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$94,279	TotalBookValueLandBuildingsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, PAGE 11, LINE # 10c	FormAndLineReferenceDesc
Explanation	BUILDING RENOVATION IS STILL ONGOING; THEREFORE, ASSET NOT IN SERVICE AND NO DEPRECIATION IS COMPUTED.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11	COPY OF RETURN IS AVAILABLE FOR REVIEW BY ALL MEMBERS OF GOVERNING BODY BEFORE FILING; REVIEW OF FROM 990 MADE BY OFFICER WHO SIGNS RETURN. OTHERWISE, NO REVIEW IS EXPECTED TO BE CONDUCTED.
Form 990, Part VI, Section C, line 19	ORGANIZATION MAKES AVAILABLE, UPON REQUEST, ALL OF ITS GOVERNING DOCUMENTS, MINUTES OF MEETINGS, AND FINANCIAL STATEMENTS. ORGANIZATION DOES NOT HAVE ANY FORMAL CONFLICT OF INTEREST POLICY.