Greater Miami Youth for Christ Inc

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“The organization is a subordinate organization in good standing and comes under the section 501(c)(3) group exemption of the evangelical free organization of america (efca). The efca is listed in the internal revenue service cumulative list of organizations, publication 78, and has been recognized as being tax exempt under a group exemption letter, which also documents recognition by the irs of the exempt status of efca subordinates. The group exemption number for the efca and its subordinates is 1729. The general supervision or control that the efca has with regard to its subordinate organizations is limited solely to notification to the irs that the subordinate organizations are organized and operated for one or more purposes as stated in section 501(c)(3) of the internal revenue code and to ecclesiastical control pertaining to religious doctrine. The organization adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The organization has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the organization's financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at june 30, 2025. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization believes it is no longer subject to income tax examinations for years prior to 2021. The organization is subject to a tax on income from any unrelated business. The organization did not have any unrelated business income for the year ended june 30, 2025 and 2024.”