Civic Intelligence

District of Columbia Students Construction Trades Foundation Inc.

990 • Fiscal year 2020 • EIN 37-1510529

Oct 01, 2019 to Sep 30, 2020 • Filed on Aug 13, 2021

4001 Brandywine Street NW 4th FLWashington, DC 20016

(202) 340-5657

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.38x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

85th percentile

0.58x

Higher debt load relative to revenue than 85% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

10th percentile

-37%

Higher net margin than 10% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

95th percentile

$165,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 30.0% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

6th percentile

-23%

Faster asset growth than 6% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-16%

Faster revenue growth than 31% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$849,178

Down $253,684 (-23%) from 2019

Net Assets

Down

$528,758

Down $201,511 (-28%) from 2019

Liabilities

Down

$320,420

Down $52,173 (-14%) from 2019

Revenue

Down

$549,450

Down $104,398 (-16%) from 2019

Expenses

Down

$750,961

Down $45,972 (-5.8%) from 2019

Net Income

Down

-$201,511

Down $58,426 (-41%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2016: $1,231,431Liabilities 2016: $237,461Net Assets 2016: $993,9702016Assets 2017: $1,156,755Liabilities 2017: $305,884Net Assets 2017: $850,8712017Assets 2018: $1,179,074Liabilities 2018: $305,720Net Assets 2018: $873,3542018Assets 2019: $1,102,862Liabilities 2019: $372,593Net Assets 2019: $730,2692019Assets 2020: $849,178Liabilities 2020: $320,420Net Assets 2020: $528,7582020Assets 2021: $762,274Liabilities 2021: $296,607Net Assets 2021: $465,6672021Assets 2022: $805,798Liabilities 2022: $305,940Net Assets 2022: $499,8582022Assets 2023: $762,221Liabilities 2023: $233,261Net Assets 2023: $528,9602023Assets 2024: $684,929Liabilities 2024: $206,073Net Assets 2024: $478,8562024

Highlighted filing

2020

Assets$849,178
Liabilities$320,420
Net Assets$528,758

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2016: $506,698Expenses 2016: $610,508Net Income 2016: -$103,8102016Revenue 2017: $510,256Expenses 2017: $653,355Net Income 2017: -$143,0992017Revenue 2018: $699,969Expenses 2018: $677,486Net Income 2018: $22,4832018Revenue 2019: $653,848Expenses 2019: $796,933Net Income 2019: -$143,0852019Revenue 2020: $549,450Expenses 2020: $750,961Net Income 2020: -$201,5112020Revenue 2021: $542,764Expenses 2021: $605,855Net Income 2021: -$63,0912021Revenue 2022: $726,990Expenses 2022: $692,799Net Income 2022: $34,1912022Revenue 2023: $584,912Expenses 2023: $555,810Net Income 2023: $29,1022023Revenue 2024: $463,010Expenses 2024: $513,114Net Income 2024: -$50,1042024

Highlighted filing

2020

Revenue$549,450
Expenses$750,961
Net Income-$201,511
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Aug 13, 2021
Return Version
2019v5.2
Gross Receipts
$549,450
Mission and Program Overview

Mission

To assist a public vocational training center in providing on-the-job training for construction trade students attending the center. The organization assists public school graduates in securing employment in the construction trades, and obtains equipment for the public school system for use in vocational training. The organization has started a summer intern program to educate students on the construction trade as well as comprehensive life skills. The dc apprenticeship academy expands on the organization's exempt purpose, as described in the organization's by-laws, article ii-purpose, section 2(b): to promote and advance career and technology education in the building construction trades for students enrolled in the public schools, the public charter schools, and private licensed and/or accredited (as the case may be) schools of the district of columbia; and section 2(d): to raise the standards of a career and technology education and assist in the development of a career and technolo

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$437,984$331,652▼ $106,332
Savings and Temporary Cash Investments$356,551$296,920▼ $59,631
Inventories for Sale or Use$83,553$83,553→ $0
Pledges and Grants Receivable$121,779$73,531▼ $48,248
Cash and Non-Interest-Bearing Accounts$102,995$63,522▼ $39,473
Total Assets$1,102,862$849,178▼ $253,684
Liabilities
Mortgage Notes Payable Secured by Investment Property$280,511$280,511→ $0
Accounts Payable and Accrued Expenses$56,982$37,909▼ $19,073
Deferred Revenue$35,100$2,000▼ $33,100
Total Liabilities$372,593$320,420▼ $52,173
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$522,942$381,740▼ $141,202
Net Assets With Donor Restrictions$207,327$147,018▼ $60,309
Total Net Assets Fund Balance$730,269$528,758▼ $201,511
Total Liabilities and Net Assets / Fund Balance$1,102,862$849,178▼ $253,684

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$731,036$731,036
Land$244,871-$244,871
Other Land Buildings$81,547-$81,547
Buildings$5,234-$5,234
Compensation and Service Providers

Employees

NameTitleBaseTotal
Paula RalphCOO - Nonvoting$165,000$165,000

Board Members and Trustees

NameTitle
Mark W DruryBoard President
Steven J DonohoeVice President
George KreisDirector
Gerald SigalDirector
Jim KinkeadDirector
John M McmahonDirector
Michael SigalDirector
Monty HoffmanDirector
Rev Stephen TuckerDirector
Robert BraunohlerDirector
Thomas a NidaDirector
William H DeanDirector
Roderic L WoodsonSecretary Nonvoting
Revenue and Support

Revenue Composition

Contributions and Grants
$379,360
Program Service Revenue
$170,090
Investment Income
$0
Other Revenue
$0
All Other Contributions
$379,360
Change in Net Assets
$-201,511

Audited Revenue Reconciliation

Revenue per Audited Statements
$549,450
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$193,736
Total Revenue per Audited Statements
$743,186
Total Revenue per Form 990
$549,450
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$705,589
Total Fundraising Expense$89,844
Professional Fundraising Fees$36,872
Grants and Similar Amounts Paid$8,500
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$301,707$53,454$52,972$408,133
Depreciation Depletion$106,332--$106,332
Fees for Services Management$76,305--$76,305
Fees for Services Professional Fundraising--$36,872$36,872
Office Expenses$107$35,035-$35,142
Insurance$74$23,195-$23,269
Interest$1,243$11,231-$12,474
Grants to Domestic Individuals$8,500--$8,500
Other Expenses$5,209$0-$5,209
Fees for Services Legal$2,450$1,050-$3,500
Total Functional Expenses$519,498$141,619$89,844$750,961

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$944,697
Expenses per Audited Statements$750,961
Total Expenses per Form 990$750,961
Expenses Not Reported on Form 990$193,736
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$36,872
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

Gerald sigal and michael sigal have a familial relationship.

Form 990, Part VI, Section A, Line 3

Paula ralph of ralph communications performs management/financial duties for the organization.

Form 990, Part VI, Section B, Line 11B

The board reviews the 990 before it is filed.

Form 990, Part VI, Section B, Line 12C

Board members of the foundation will submit the conflict of interest statement and disclosure annually and will make appropriate disclosure before any relevant board or board committee action. These reports will be reviewed by the board or an appointed committee of the board, which will attempt to resolve any actual or potential confict and, in the absence of resolution, refer the matter to the board of directors for final review and appropriate action.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Dc Students Construction Trades
EIN
37-1510529
Phone
2023405657
Address
4001 BRANDYWINE STREET NW 4TH FL, WASHINGTON, DC 20016

Signing Officer

Name
Paula Ralph
Title
COO
Phone
2023405657
Signed
2021-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark W Drury
Formed
2003
Legal Domicile
Dc
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
10

Preparer

Firm
Cohnreznick Llp
Address
7501 WISCONSIN AVENUE SUITE 400E, BETHESDA, MD 20814
Preparer
Lori Rothe Yokobosky CPA
Phone
3016529100
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

To provide youths in the district of columbia with the opportunity to improve their abilities and readiness to participate in the construction workforce.

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

The organization assists a public vocational training center in providing on-the-job training for construction trade students attending the center. The organization assists public school graduates in securing employment in the construction trades, and obtains equipment for the public school system for use in vocational training. The organization has started a summer intern program to educate students on the construction trade as well as comprehensive life skills. The dc apprenticeship academy expands on the organization's exempt purpose, as described in the organization's bylaws, article ii - purpose, section 2.2 (b): to promote and advance career and technology education in the building construction trades for students enrolled in the public schools, the public charter schools, and private licensed and/or accredited (as the case may be) schools of the district of columbia; and section 2.2 (d): to raise the standards of a career and technology education and assist in the development of a career and technology education program which is responsive to the needs of business, industry, and the community. The dc apprenticeship academy offers a career and technology education training program to adults 18 and over who are employed in the construction trades/ industry and are registered as apprentices with the district of columbia office of apprenticeship.

Form 990, Part III, Line 2

In addition to the summer intern program, the organization sponsors internships throughout the school year, engaging students from traditional and charter high schools citywide.

Form 990, Part IX, Line 11G

Consultant : program service expenses 301,707. Management and general expenses 53,454. Fundraising expenses 52,972. Total expenses 408,133.

FORM 990 PART XII, LINE 2C:

There have been no changes to the organization's selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

The foundation is exempt from the payment of income taxes on its exempt activities under section 501(c)(3) of the internal revenue code. Accordingly, the accompanying financial statements do not include a provision for federal and state income taxes. The internal revenue service ("irs") has determined that the foundation is not a private foundation. The foundation had no unrelated business taxable income for the years ended september 30, 2020 and 2019. Tax years prior to 2016 are no longer subject to examination by the irs. In accordance with the provisions in the income taxes topic 740 of the financial accounting standards board ("fasb") accounting standards codification ("fasb asc"), the foundation has performed an evaluation of its tax positions and believes it has appropriate support for its tax positions taken; therefore, there is no provision in these financial statements for interest and penalties related to income taxes on uncertain tax positions. It is the foundation's policy to record interest and penalties related to income taxes on uncertain tax positions in management and general expense on the statement of activities and change in net assets and in income taxes payable on the statements of financial position.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12COO - NONVOTING
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt083553
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0731036
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0437984
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0331652
IRS990/LandBldgEquipCostOrOtherBssAmt01062688
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0280511
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0280511
IRS990/NetAssetsOrFundBalancesBOYAmt0730269
IRS990/NetAssetsOrFundBalancesEOYAmt0528758
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0522942
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0381740
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt035035
IRS990/OfficeExpensesGrp/ProgramServicesAmt0107
IRS990/OfficeExpensesGrp/TotalAmt035142
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc1INTERNSHIP STIPENDS
IRS990/OtherExpensesGrp/Desc2BUILDING & LAND MAINTEN
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0215
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17518
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29921
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt013564
IRS990/OtherExpensesGrp/ProgramServicesAmt14007
IRS990/OtherExpensesGrp/ProgramServicesAmt25209
IRS990/OtherExpensesGrp/TotalAmt013779
IRS990/OtherExpensesGrp/TotalAmt111525
IRS990/OtherExpensesGrp/TotalAmt29921
IRS990/OtherExpensesGrp/TotalAmt35209
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0121779
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt073531
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MARK W DRURY
IRS990/ProfessionalFundraisingInd01
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0170090
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0170090
IRS990/ProgSrvcAccomActy2Grp/Desc0NORMAN DREYFUSS SCHOLARSHIP FUND: THE ORGANIZATION PROVIDES SCHOLARSHIPS TO GRADUATING HIGH SCHOOL SENIORS WHO SUCCESSFULLY COMPLETE ACADEMY OF CONSTRUCTION AND DESIGN PROGRAMING THAT IS SPONSORED IN COLLABORATION WITH NAF ENGINEERING AND TECHNOLOGY ACADEMIES IN MULTIPLE DISTRICT OF COLUMBIA PUBLIC SCHOOLS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt08000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt08000
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0544273
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt09827
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0756332
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0109575
IRS990/PYRevenuesLessExpensesAmt0-143085
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0796933
IRS990/PYTotalProfFndrsngExpnsAmt030774
IRS990/PYTotalRevenueAmt0653848
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-201511
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0170090
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0356551
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0296920
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0152500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0252500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0108500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0113325
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0112833
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0739658
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0379360
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0544273
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0676153
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0465015
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0443979
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02508780
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0170090
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0109575
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt076400
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt092065
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt099686
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0547816
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.75800
IRS990ScheduleA/PublicSupportPY509Pct00.77500
IRS990ScheduleA/PublicSupportTotal509Amt02316938
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0152500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0252500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0108500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0113325
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0112833
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0739658
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0549450
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0653848
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0752553
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0557080
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0543665
IRS990ScheduleA/Total509Grp/TotalAmt03056596
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0549450
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0653848
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0752553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0557080
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0543665
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03056596
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt05234
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05234
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0193736
IRS990ScheduleD/DonatedServicesUseFcltsAmt0193736
IRS990ScheduleD/ExpensesNotReportedAmt0193736
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0750961
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0244871
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0244871
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0731036
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0731036
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt081547
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt081547
IRS990ScheduleD/RevenueNotReportedAmt0193736
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0549450
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE A PROVISION FOR FEDERAL AND STATE INCOME TAXES. THE INTERNAL REVENUE SERVICE ("IRS") HAS DETERMINED THAT THE FOUNDATION IS NOT A PRIVATE FOUNDATION. THE FOUNDATION HAD NO UNRELATED BUSINESS TAXABLE INCOME FOR THE YEARS ENDED SEPTEMBER 30, 2020 AND 2019. TAX YEARS PRIOR TO 2016 ARE NO LONGER SUBJECT TO EXAMINATION BY THE IRS. IN ACCORDANCE WITH THE PROVISIONS IN THE INCOME TAXES TOPIC 740 OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("FASB ASC"), THE FOUNDATION HAS PERFORMED AN EVALUATION OF ITS TAX POSITIONS AND BELIEVES IT HAS APPROPRIATE SUPPORT FOR ITS TAX POSITIONS TAKEN; THEREFORE, THERE IS NO PROVISION IN THESE FINANCIAL STATEMENTS FOR INTEREST AND PENALTIES RELATED TO INCOME TAXES ON UNCERTAIN TAX POSITIONS. IT IS THE FOUNDATION'S POLICY TO RECORD INTEREST AND PENALTIES RELATED TO INCOME TAXES ON UNCERTAIN TAX POSITIONS IN MANAGEMENT AND GENERAL EXPENSE ON THE STATEMENT OF ACTIVITIES AND CHANGE IN NET ASSETS AND IN INCOME TAXES PAYABLE ON THE STATEMENTS OF FINANCIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0331652
IRS990ScheduleD/TotalExpensesPerForm990Amt0750961
IRS990ScheduleD/TotalRevenuePerForm990Amt0549450
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0743186
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0944697
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0PROFESSIONAL FUNDRAISING
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd01
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt0287500
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0250628
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0BAY ARMOURY LLCROBERT NELSON
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt036872
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt04001 BRANDYWINE ST NW 4TH FLOOR
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd020016
IRS990ScheduleG/LicensedStatesCd0DC
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt0287500
IRS990ScheduleG/TotalNetToOrganizationAmt0250628
IRS990ScheduleG/TotalRetainedByContractorsAmt036872

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