Short Form Return of Organization Exempt From Income Tax

Transcription

1 Form 990-EZ Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) OMB No Do not enter social security numbers on this form as it may be made public. Department of the Treasury - Internal Revenue Service 0- Information about Form 990-F1 and its instructions is at gov/form990. A For the 2014 calendar year, or tax year beginning January 1, 2014, and ending December 31, B Check if applicable C Name of organization D Employer identification number CQ q Addr change Summit Training Post q Name change Number and street (or P.O box, if mall is not delivered to street address) Roo suite E Telephone number q Initial return PO Box q Final retum/temunated City or town, state or province, country, and ZIP or foreign postal code E] Amended return F Group Exemption Application pending Window Roc AZ Number G Accounting Method. 0 Cash Li Accrual Other (specify) H Check q if the organization is not I Website : required to attach Schedule B J Tax-exempt status (check only one) - [I 501 (c)(3) q 501 c t (insert no.) q 4947 (a)(1 ) or [1527 (Form 990, 990-EZ, or 990-P9. K Form of organization: q Corporation q Trust q Association q Other L Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or If total assets (Part II, column (B) below) are $500,000 or more, file Form 990 Instead of Form 990-EZ..... $ $55, Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I) Check if the oraanization used Schedule 0 to respond to any question in this Part I. to I Contributions, gifts, grants, and similar amounts received $53, Program service revenue including government fees and contracts Membership dues and assessments Investment income a Gross amount from sale of assets other than inventory.... 5a 0 b Less: cost or other basis and sales expenses b 0 c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a).... 5c 0 6 Gaming and fundraising events a Gross income from gaming (attach Schedule G if greater than $15,000) a 0 b Gross income from fundraising events (not including $ o of contributions cc from fundraising events reported on line 1) (attach Schedule G if the sum of such gross income and contributions exceeds $15,000).. 6b 0 c Less: direct expenses from gaming and fundraising events. Sc 0 d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) Sd 0 7a Gross sales of inventory, less returns and allowances a 0 b Less: cost of goods sold b 0 c Gross profit or (loss) from sales of inventory (Subtract line 7b line 7a) c 0 8 Other revenue (describe in Schedule 0) $ Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and $55, Grants and similar amounts paid (list in Schedule 0) / [ Benefits paid to or for members ^ Salaries, other compensation, and employee benefits C; Professional fees and other payments to independent contrac.. <0g $ a 14 Occupancy, rent, utilities, and maintenance..... rj. 14 $26, W 15 Printing, publications, postage, and shipping ' 15 $ Other expenses (describe in Schedule 0) Qv I.. 16 $28, Total expenses. Add lines 10 throug h $55, Excess or (deficit) for the year (Subtract line 17 from line 9) $ Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with Q end-of-year figure reported on prior year's retum ) $92, Z 20 Other changes in net assets or fund balances (explain in Schedule 0) $ Net assets or fund balances at end of year. Combine lines 18 throu g h $97, For Paperwork Reduction Act Notice, see the separate instructions. Cat. No Form 99-EZ (2014) W)

2 Form 990-EZ (2014) Page 2 JOB= Balance Sheets (see the instructions for Part II) Check if the organization used Schedule 0 to respond to any question in this Part II.. $j (A) Beginning of year (B) End of year 22 Cash, savings, and investments $ $ Land and buildings $93, $93, Other assets (describe in Schedule 0) $46, $51, Total assets $139, $144, Total liabilities (describe in Schedule 0) $47, $ Net assets or fund balances (line 27 of column (B) must agree with line 21) $92, $97, LEM Statement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule 0 to respond to any question in this Part III Expenses (Required for section What is the organization's primary exempt purpose? Training Navajo in social, economical & cultural areas 501(c)(3) and 501(c)(4) Describe the organization's program service accomplishments for each of its three largest program services, organ ations ; optional for as measured by expenses. In a clear and concise manner, describe the services provided, the number of others.) persons benefited, and other relevant information for each program title. 28 Continue to have family- activities with conferences &_ concerts, Camp Native-Ameri ca - - which - includes carpentry horsemanship, computer training, sports_acti_ftti including archery,-basketball -&- others. We work with many-- with training in finances, dealing with drug-& alcohol abuse suicide prevention & child abuse - _ - - _ Grants $ If this amount includes foreig n grants, check here. q 28a $ Summit School of Minis & Performin Arts-continues- which include teaching in violin,_pianolguitar and vocal. We continue with_theology training and have added_ Biblical_ Counseling which is being used to counsel those addicted to drug a _nd_a(cohol Grants $ If this amount includes foreign g rants, check here. q 29a $ The-STP REZ KIDZ continue to work with the Youth and kids to-help them -make wise decisions in life as - - -they grow :We have trips to the pool in Gallup and other outings.-the older kids are learning how to help and withy_ounger children, which is helpm9 with leadershipgualities (Grants $ If this amount includes foreig n g rants, check here. q 30a $ Other program services (describe in Schedule 0) (Grants $ If this amount includes foreig n grants, check here. q 31a $ Total program service expenses (add lines 28a through 31 a) 32 $ GUM List of Officers. Directors. Trustees. and Kev Emolovees (list each one even if not compensated-see the instructions for Part M Check if the organization used Schedule 0 to respond to any question in this Part IV. q (b) Average (o) Reportable (d) Health benefits, compensation contributions to employee (e) Estimated amount of (a) Name and title hou rs per week devoted to positron (Forms w-2/1099 -MISC) benefit plans, and other compensation (d not paid, enter -0-) deferred compensation Dr_ Herbert H _Hutchinson CEO 40 Plus hours/ PO Box 4707 weekly Window - Rock - AZ, Lois Hutchinson VP 40 Plus hours! PO Box 4707 weekly Window Rock=AZ Andrea - Kovacs Administrator 40 PO Box 4707 Plus hourstweekl y Window - Rock,- AZ Beverly Unruh Property Manager PO Box hourslweek Window Rock1AZ Pastor Hoskie Bryant Board Member PO Box 1432 Hel ps as needed Sheep Springs NM MadlmShore Board Member 501 E Green Ave Hel ps as needed U b O Gallup, NM_81304 Form 9W-EZ (2014)

3 Form 990-EZ (2014) Page 3 Other Information (Note the Schedule A and personal benefit contract statement requirements in the instructions for Part V) Check if the organization used Schedule 0 to respond to any question in this Part V 33 Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization's name. Otherwise, explain the change on Schedule 0 (see instructions) a Did the organization have unrelated business gross Income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? a b If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule 0 35b c Was the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If "Yes," complete applicable parts of Schedule N a Enter amount of political expenditures, direct or indirect, as described in the instructions 37a 0 b Did the organization file Form 1120-POL for this year? b 38a Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?. b If "Yes," complete Schedule L, Part II and enter the total amount involved b $ Section 501 (c)(7) organizations. Enter: a Initiation fees and capital contributions included on line a 0 b Gross receipts, included on line 9, for public use of club facilities b 0 40a Section 501 (c)(3) organizations. Enter amount of tax imposed on the organization during the year under: section o ; section ; section b Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I 40b c Section 501 (c)(3), 501 (c)(4), and 501 (c)(29) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and d Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed by the organization e All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T e 41 List the states with which a copy of this return is filed none 42a The organization's books are in care of Andrea Kovacs Telephone no. (928) Located at PO Box 4707, Window Rock, AZ ZIP b did At any time during the calendar year, the organization have an interest in or a signature or other authority over Yes No a financial account in a foreign country (such as a bank account, securities account, or other financial account)? 42b 3 If "Yes," enter the name of the foreign country: NA See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). c At any time during the calendar year, did the organization maintain an office outside the U.S.? c 3 If "Yes," enter the name of the foreign country: NA 43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041-Check here... q and enter the amount of tax-exempt interest received or accrued during the tax year Yes No 44a Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed instead of Form 990-EZ a 3 b Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completed instead of Form 990-EZ b 3 c Did the organization receive any payments for indoor tanning services during the year? c 3 d If "Yes" to line 44c, has the organization filed a Form 720 to report these payments? If 'No," provide an explanation in Schedule d 3 45a Did the organization have a controlled entity within the meaning of section 512(b)(13)? a 3 b Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions) b j 3 q No Form 990-EZ (2014)

4 Form 990 -EZ (2014) Page 4 Yes No 46 Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I GEM Section 501 (c)(3) organizations only All section 501 (c)(3) organizations must answer questions 47-49b and 52, and complete the tables for lines 50 and 51. Check if the organization used Schedule 0 to respond to any question in this Part VI. q Yes No 47 Did the organization engage in lobbying activities or have a section 501 (h) election in effect during the tax year? If "Yes," complete Schedule C, Part II Is the organization a school as described in section 170 (b)(1)(a)(i? If "Yes," complete Schedule E a Did the organization make any transfers to an exempt non-charitable related organization? a 3 b If "Yes," was the related organization a section 527 organization? b t/ 50 Complete this table for the organization ' s five highest compensated employees (other than officers, directors, trustees and key emolovees ) who each received more than $100, 000 of compensation from the organization. If there is none, enter "None." (a) Name and title of each employee (b) Average hours per week devoted to position (c) Reportable compensation (Forms W-2/1099-MISC) (d) Health benefits, contributions to employee befit plans, and deferred compensation (e) Estimated amount of other compensation f Total number of other employees paid over $100, None 51 Complete this table for the organization ' s five highest compensated independent contractors who each received more than $ of compensation from the organization. If there is none, enter "None." (a) Name and business address of each independent contractor (b) Type of service (c) Compensation d Total number of other independent contractors each recei 52 Did the organization complete Schedule A? Note. A completed Schedule A Under penalties of penury, I declare that I have exams pfd this return, including acco true, correct, and complete. Declaration of preparer (9mer than officer) is based on i Sign Here Paid Preparer use only May the IRS 'Signature of officer ' Andrea Kovacs - Administrator Type or print name and title Pnnt/Type preparer's name Firm's name Firm's address discuss this return with the prepq

5 SCHEDULE A (Form 990 or 990-EZ ) Public Charity Status and Public Support OMB No ' Complete if the organization is a section 501(c)(3) organization or a section (aX1) nonexempt charitable trust. Attach to Form 990 or For EL -., Department of the Treasury Internal Revenue Service Information about Schedule A (Form 990 or 990-EZ) and its Instructions is at gem Name of the organization Employer identification number Reason for Public Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.) 1 q A church, convention of churches, or association of churches described in section 170 (b)(1)(a)(1). 2 q A school described In section 170(b)(1)(A)pi). (Attach Schedule E.) 3 q A hospital or a cooperative hospital service organization described in section 170(b)(1)(A) q A medical research organization operated In conjunction with a hospital described in section 170(b)(1)(A)(Ili). Enter the hospital's name, city, and state: T r q An organization operated for the benefit a cllege university owned or operated by a governmental unit described in section 170(b)(1)(A)pv). (Complete Part 1I.) 6 q A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 q An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vl). (Complete Part 11.) 8 q A community trust described in section 170(b)(1)(A)(vl). (Complete Part 11.) 9 2 An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to Its exempt functions-subject to certain exceptions, and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, See section 509(a)(2). (Complete Part III.) 10 q An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 11 q An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509 (a)(1) or section 509 (a)(2). See section 509 (a)(3). Check the box in lines 11 a through 11 d that describes the type of supporting organization and complete lines 1 le, 11 f, and 11 g. a q Type 1. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. (A (B) (C) (D) (E) b q Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization( s). You must complete Part IV, Sections A and C. c q Type III functionally Integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization (s) (see instructions). You must complete Part IV, Sections A, D, and E. d q Type III non -functionally Integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. e q Check this box if the organization received a written determination from the IRS that it is a Type 1, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. f Enter the number of supported organizations g Provide the following information about the supported organization(s). (1) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1-9 above or IRC section (see instructions)) (tv) Is the organization listed in your governing document? Yes No (v) Amount of monetary support (see instruct ions) (vi) Amount of other support (see instructions) Total For Paperwork Reduction Act Notice, see the Instructions for Cat No 11285E Schedule A (Form 990 or 990-EZ) 2014 Form 990 or 990-EZ.

6 Schedule A (Form 990 or 990-EZ) 2014 Page 2 JiMM Support Schedule for Organizations Described in Sections 170(b)( 1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part Ill. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year beginning In) (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total I Gifts, grants, contributions, and membership fees received. (Do not include any " unusual grants.")... $10, $53, $50, $81, $55, $281, Tax revenues levied for the organization's benefit and either paid to or expended on its behalf The value of services or facilities furnished by a governmental unit to the organization without charge Total. Add lines 1 through $40, $53, $50, $81, $55, $281, The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) Public su rt. Subtract line 5 from line 4. $281, Section B. Total Support Calendar year (or fiscal year beginning in) 7 Amounts from line Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources Net income from unrelated business activities, whether or not the business is regularly carried on Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) Total support. Add lines 7 through (8) (c) 2012 (d) 2013 (e) 2014 Total $40, $53, $50, $81, $55, $281, $281, Gross receipts from related activities, etc. (see instructions) $281, First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here q Dection C. Computation of Public Support Percentage 14 Public support percentage for 2014 pine 6, column (f) divided by line 11, column (f)) % 15 Public support percentage from 2013 Schedule A, Part II, line % 16a 33 1,3% support test If the organization did not check the box on line 13, and line 14 Is 331,3% or more, check this box and stop here. The organization qualifies as a publicly supported organization b 331,3% support test If the organization did not check a box on line 13 or 16a, and line 15 is 331,3% or more, check this box and stop here. The organization qualifies as a publicly supported organization q 17a 10%-facts-and-circumstances test If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization q b 10%-facts -and-circumstances test If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization q 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions q Schedule A (Form 990 or 990-EZ) 2014

7 SCHEDULE L Transactions With Interested Persons 0MB No (Form 990 or 990-E2) Complete If the organization answered "Yes" on Form M. Part IV, line 25a, 25b, 26,27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b Department of the Treasury Attach to Form 990 or Form 990-EL Internal Revenue Service Information about Schedule L (Form 990 or 990-EZ) and its instructions is at 1 (1 (2) 3 (4) Excess Benefit Transactions (section 501 (c)(3), section 501 (c)(4), and 501 (c)(29) organizations only). Complete if the organization answered "Yes" on Form 990, Part IV, li ne 25a or 25b, or Form 990-EZ, Part V, line 40b. (b) Relationship between disqualified person and (a) Name of disqua l i fi ed person organization (c) Descri ption of transaction (d) Corrected? Yes No 6 2 Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section $ 3 Enter the amount of tax, if any, on line 2, above, reimbursed by the organization $ Loans to and/or From Interested Persons. Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a or Form 990, Part IV, line 26 ; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22. (a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement? To From Yes No Yes No Yes No 1) Andrea Kovacs Administrator Pay bills 3 $ Paid in Full ) His Hel p ing Hands DBA Pay bills 3 $ Paid in Full (3) SSMPA DBA Pay Bills 3 $80.00 Paid in Full (4) () (6) 8) 9 (10) Total. $ Grants or Assistance Benefiting Interested Persons. Complete if the organization answered "Yes" on Form 990, Part IV, line ( 1 ) (2 (3 (4) (a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance (6 M (8) (9) (10) For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No 50056A Schedule L (Form 990 or 990-EZ) 2014

8 SCHEDULE 0 (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Name of the organization Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to specific questions on Form 990 or 990 -EZ or to provide any additional Information. Attach to Form 990 or 990-EZ. Information about Schedule 0 (Form 990 or 990-EZ) and its Instructions is at OMB No Employer Identification number Part-I #8- --The- $ were loans-to- Summit Training Post-due to a-low cash flow-theywerepaid back in full - with- no - interest charged. -See Schedule - L Part 1 #16 -This was listed as other expenses that totaled $28, This was used for payments on the Jeep at $662.8B/montlY, the rent !9 L own Cottage Building / at $ t24.00 onthly, insurance, care of 4 horse, supplies:tra_v_el, youth camp, meetings and confereces and --uildino and-maintenance Pa- --rt--i--# $ There we - He- two purchases,_a- wood buming stove at and-new -equipment -for-media-at-$ Part II # 24 As mentioned above there was the addition of a wood bumingstove and_equipment for media program, also have Jeep Wrangler, ChevyVan, an All Terrain Vehicle and horse trailer with a total value of 551, Part 11 #26 -Liabilities include Jeep Wranger,wireless phone,office hone, utomobile upkeep & usage, insurance, loan payment, internet pplies, building and maintenance, care of horses, purchase of wood bumin^stove and media ecluipmertt, travel and moneyused for meetings and Conferences, Cam^_Native America and Youth Activities and FieldTrips Part 111 X31: Continue to have bimonthly Women's Bible Study_that are aimed at helping woman with difficult times,- moneymanagemerrt, child rearing and dealing with alcohol and drug afouse_ We also continue with the Navajo Language Class which also meets bimonthly_and is and aimed at reading and writing Navaio, which is something that is lacking here on the Navajo Reservation For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EL Cat. No K Schedule 0 (Form ON or 990-EZ) (2014)