2022-09-14T17:02:02-05:00 2021-10-31 350921680 CROWE LLP 750 N St Paul Suite 850 Dallas TX 752013246 990 2020-11-01 750717135 Salesmanship Club of Dallas SALE 2149439700 106 E Tenth St 200 Dallas TX 752032296 Brandon Booker Senior Director of Finance 2022-09-14 true Brandon Booker 999009999 Andrew J Gray P01517705 2147775200 2020 2023-04-26 12:10:37Z Teri Isaacs 106 E Tenth St 200 Dallas TX 752032296 16110070 false X WWW.SCDALLAS.ORG X 1921 TX TO PROMOTE THE EDUCATIONAL AND MENTAL HEALTH SERVICES FOR CHILDREN AND THEIR FAMILIES. 17 17 26 671 0 0 8188409 10551268 166439 338340 120853 3882453 9566 7911 8485267 14779972 7785170 5622947 0 2510031 2507285 0 0 33674 -1682678 -1222551 8612523 6907681 -127256 7872291 14081869 18267503 640649 423294 13441220 17844209 TO PROMOTE THE EDUCATIONAL AND MENTAL HEALTH SERVICES FOR CHILDREN AND THEIR FAMILIES THROUGH AN AFFILIATED NON-PROFIT OPERATING CORPORATION. THE SALESMANSHIP CLUB OF DALLAS PROVIDES THE MOMENTOUS INSTITUTE WITH OPERATING FUNDS NECESSARY TO CARRY OUT OPERATIONS AND ACTIVITIES OF ITS PROGRAMS AND FACILITIES NEEDS. false false 6238050 5622947 338340 The Salesmanship Club of Dallas (SCD) sponsors the programs of Momentous Institue. Momentous Institute exists to build and repair social emotional health in children, families and communities. Each year, the organization partners with over 5,500 children and family members through innovative education and therapeutic services. Momentous Institute offers a range of therapeutic services, including individual, family and group therapies, and parent education. Using a strength-based approach, children and families are able to walk through trauma, conflict and other challenges. Momentous School provides pre-kindergarten 3 through fifth grade education to students, the majority of whom qualify for a free or reduced lunch. Momentous School uses a strengths-based approach to weave experiences in social emotional health with a rich curriculum. The organization also invests in research and training, including the annual Changing the Odds conference, to reach far more children than could ever be seen directly. 6238050 true true false false false false false false true true false false true true true true true false false false false false false false false false true true true false false false false false false false true false false false false false true true true false false true 10 0 true 26 true false false false false false true true false false false false false false X 17 17 false false false false true true true true false false false true true true true true true true true true true X Brandon Booker 2149439700 106 E Tenth St Ste 200 Dallas TX 75203 EDWARD W MOORE JR SECRETARY thru 9/9/21; 1st VP as of 9/9/21 1.0 0 X X 0 0 0 JAMES MCAULEY 2nd VP thru 9/9/21 1.0 0 X X 0 0 0 JAMES YODER DIRECTOR thru 9/9/21; SECRETARY as of 9/9/21 1.0 0 X X 0 0 0 JOSEPH MERRITT TREASURER as of 9/9/21 1.0 1.0 X X 0 0 0 MICHAEL D MCKINLEY PRESIDENT THRU 9/9/21; DIRECTOR as of 9/9/21 1.0 1.0 X X 0 0 0 ROBERT SMITH DIRECTOR thru 9/9/21; PRESIDENT as of 9/9/21 1.0 2.0 X X 0 0 0 TIMOTHY MARRON JR DIRECTOR thru 9/9/21; 2ND VP as of 9/9/21 1.0 0 X X 0 0 0 TIMOTHY P COSTELLO TREASURER thru 9/9/21; Director as of 9/10/21 1.0 0 X X 0 0 0 W KELVIN WALKER 1st VP thru 9/9/21 1.0 0 X X 0 0 0 BLAIR ODEN DIRECTOR as of 9/9/21 1.0 0 X 0 0 0 J ROBERT CARTER III DIRECTOR as of 9/9/21 1.0 0 X 0 0 0 JEFFREY A BARNES DIRECTOR as of 9/9/21 1.0 0 X 0 0 0 JEFFREY J WALTER DIRECTOR as of 9/9/21 1.0 0 X 0 0 0 JOHN L JENKINS DIRECTOR 1.0 0 X 0 0 0 JOHN M YEAMAN DIRECTOR thru 9/9/21 1.0 0 X 0 0 0 JOSEPH I WORSHAM II DIRECTOR thru 9/9/21 1.0 0 X 0 0 0 MICHAEL P MASSAD JR DIRECTOR as of 9/9/21 1.0 0 X 0 0 0 MIKE HAGGERTY DIRECTOR thru 9/9/21 1.0 0 X 0 0 0 PETER A LODWICK DIRECTOR thru 9/9/21 1.0 0 X 0 0 0 ROBERT B CROTTY DIRECTOR as of 9/9/21 1.0 0 X 0 0 0 SCOTT A WOOD DIRECTOR as of 9/9/21 1.0 1.0 X 0 0 0 STEVEN W VAN AMBURGH DIRECTOR thru 9/9/21 1.0 0 X 0 0 0 W SCOTT RAGLAND DIRECTOR thru 9/9/21 1.0 0 X 0 0 0 WALTER A WALNE DIRECTOR 1.0 0 X 0 0 0 WILLIAM B MCCLUNG DIRECTOR as of 9/9/21 1.0 0 X 0 0 0 WILLIAM H VANDERSTRAATEN DIRECTOR thru 9/9/21 1.0 0 X 0 0 0 JAMES L LOZIER JR INTERIM CEO 8.0 9.0 X 0 0 0 PATRICIA PICKARD SR. DIRECTOR OF FINANCE 8.0 24.0 X 177851 0 21768 TERI ISAACS EXECUTIVE DIRECTOR 8.0 20.0 X 259004 0 23003 JON DRAGO TOURNAMENT DIRECTOR 5.0 0 X 228492 0 26229 BRADLEY HOWLAND DIRECTOR OF OPERATIONS 40.0 0 X 102377 0 17852 CHARLES MACKEY DIRECTOR OF SALES & BUSINESS DEVELOPMENT 40.0 0 X 123787 0 13484 LINDA LEE CONTROLLER 8.0 24.0 X 132195 0 22426 1023706 0 124762 6 false true false SCSH Capital LLC 3920 University Blvd Dallas TX 75205 Consulting Services 180000 1 568745 5652698 4329825 0 10551268 CLUB ACTIVITIES 561000 338340 338340 0 0 0 0 338340 78690 78690 6797 6797 0 0 442481 4691380 341377 988721 101104 3702659 3803763 3803763 Refunds & rebates 900099 1114 1114 0 0 0 0 1114 14779972 338340 0 3890364 5594774 5594774 28173 28173 757670 757670 1375522 114822 1260700 73391 4305 69086 158030 8623 149407 142672 5623 137049 1064 1064 48575 48575 23131 23131 363647 0 363647 0 1943 1943 260557 249573 10984 68677 45987 22690 63326 8750 54576 5000 5000 23823 12983 10840 48875 48875 OVERHEAD ALLOCATIONS -2591166 -2591166 CLUB MEMBER SOCIAL FUNCTIONS 459997 459997 0 0 0 0 6907681 6238050 635957 33674 5262335 10134411 17546 10195 0 0 0 0 152691 122907 3048040 2154096 1902323 893944 4988151 5302474 0 0 1758823 1803572 14081869 18267503 217649 154197 188326 117513 0 0 234674 151584 640649 423294 X 8520305 12114133 4920915 5730076 13441220 17844209 14081869 18267503 X 7872291 578969 -4048271 X false true X true false X 12339062 10983620 9275629 8188409 10551268 51337988 475704 482111 435331 166439 429720 1989305 0 0 0 12814766 11465731 9710960 8354848 10980988 53327293 5354096 5037088 6159732 5063110 5652698 27266724 0 0 0 0 0 0 5354096 5037088 6159732 5063110 5652698 27266724 26060569 107290 141752 166973 109569 85487 611071 0 107290 141752 166973 109569 85487 611071 0 0 1162 1532 2962 1114 6770 12922056 11608645 9879465 8467379 11067589 53945134 0.4831 0.4824 0.01 0.0110 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - PROCEEDS FROM CLASS ACTION LAWSUIT, COLUMN A - , COLUMN B - 1162.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 1162.0; DESCRIPTION - REFUNDS AND REBATES, COLUMN A - , COLUMN B - , COLUMN C - 532.0, COLUMN D - 2962.0, COLUMN E - 1114.0, COLUMN F - 4608.0; DESCRIPTION - PROCEEDS FROM TIMBER SALES, COLUMN A - , COLUMN B - , COLUMN C - 1000.0, COLUMN D - , COLUMN E - , COLUMN F - 1000.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3267271 153848 769397 147111 19070 4024335 2974710 100100 330820 121364 16995 3267271 2245854 100000 291513 105808 -459679 16528 2974710 1998717 235000 122895 95009 15749 2245854 1506361 180070 414042 86683 0 15073 1998717 0.0 0.3364 0.6636 false false 823617 823617 1435542 1435542 0 166274 155707 10567 372121 339683 32438 250486 223164 27322 893944 DUE FROM RELATED EXEMPT ENTITIES 1723572 CONTRIBUTIONS RECEIVABLE 80000 1803572 DUE TO Related exempt entities 151584 151584 X Schedule D, Part V, Line 4 Intended uses of endowment funds THROUGH THE SALESMANSHIP CLUB SCHOLARSHIP PROGRAM, THE DESIGNATED FUNDS HELP CLIENTS AND FORMER CLIENTS IMPROVE THEIR LIVES THROUGH THE PURSUIT OF HIGHER EDUCATION. AFTER SUBMITTING AN APPLICATION AND SUCCESSFULLY INTERVIEWING AND MEETING ALL APPLICATION CRITERIA, FUNDS ARE USED TO HELP SCHOLARSHIP RECIPIENTS PAY FOR EDUCATION COSTS INCLUDING TUITION, FEES, BOOKS AND OTHER PRE-APPROVED EXPENSES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE CLUB IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE (THE "CODE"), EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ADDITION, THE CLUB HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. FOR THE YEARS ENDED OCTOBER 31, 2021 AND 2020, THE CLUB HAD NO NET UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE CLUB'S TAX RETURN TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. A RECONCILIATION IS NOT PROVIDED HEREIN, AS THE BEGINNING AND ENDING AMOUNTS OF UNRECOGNIZED BENEFITS ARE ZERO, WITH NO INTERIM ADDITIONS, REDUCTIONS, OR SETTLEMENTS. THE CLUB IS RELYING ON ITS TAX-EXEMPT STATUS AND ITS ADHERENCE TO ALL APPLICABLE LAWS AND REGULATIONS TO PRESERVE THAT STATUS. HOWEVER, THE CONCLUSIONS REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF. THE CLUB RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS AS INCOME TAX EXPENSE. THE CLUB'S INFORMATIONAL RETURNS FILED ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THE LATER OF THE DUE DATE OR DATE OF FILING. true Momentous Institute 106 E 10th St Dallas TX 75203 751855620 501(c)(3) 5594774 Support for social and emotional health programs 1 0 HOLIDAY GIFTS TO NEEDY STUDENTS 248 15085 HOLIDAY GIFTS TO NEEDY FAMILIES 30 13088 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. GRANTS ARE AWARDED SOLELY TO RELATED ORGANIZATIONS. REVIEW OF RELATED ORGANIZATIONS' OPERATIONS AND FINANCIAL STATEMENTS ARE PERFORMED ON A REGULAR BASIS BY MANAGEMENT AS WELL AS BOARD OF DIRECTORS. X X X false false false false false false false false false TERI ISAACS EXECUTIVE DIRECTOR 241904 0 7500 0 9600 0 14550 0 8453 0 282007 0 0 0 PATRICIA PICKARD SR. DIRECTOR OF FINANCE 172626 0 5225 0 0 0 10558 0 11210 0 199619 0 0 0 JON DRAGO TOURNAMENT DIRECTOR 211392 0 7500 0 9600 0 12952 0 13277 0 254721 0 0 0 LINDA LEE CONTROLLER 127931 0 4264 0 0 0 8074 0 14352 0 154621 0 0 0 SCSH Capital LLC owned 35% or more by current officer 180000 Management fees false Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION HAS FIVE CLASSES OF MEMBERS: ACTIVE, LIFE, ASSOCIATE, COMMUNITY AND HONORARY. THE RIGHTS OF MEMBERS ARE DESCRIBED AT PART VI, SECTION A, LINES 7A & 7B. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ACTIVE MEMBERS ARE MEMBERS IN GOOD STANDING WITH RESPECT TO REGULAR ATTENDANCE, FUNDRAISING EFFORTS, AND PARTICIPATION. ACTIVE MEMBERS SHALL BE ENTITLED TO ALL PRIVILEGES OF THE CLUB, INCLUDING THE RIGHT TO VOTE AND HOLD OFFICE AND THE RIGHT TO PARTICIPATE IN ALL CLUB ACTIVITIES. LIFE MEMBERS ARE THOSE MEMBERS WHO HAVE SERVED AS AN ACTIVE MEMBER FOR A TOTAL OF 25 YEARS, OR ANY ACTIVE MEMBER SERVING 15 YEARS AND AT LEAST 65 YEARS OF AGE. LIFE MEMBERS SHALL BE ENTITLED TO ALL PRIVILEGES OF THE CLUB INCLUDING THE RIGHT TO VOTE AND HOLD OFFICE, AND THE RIGHT TO PARTICIPATE IN ALL CLUB ACTIVITIES. ASSOCIATE MEMBERS ARE ACTIVE MEMBERS WHO HAVE SERVED AT LEAST 10 YEARS WHO CAN GIVE SATISFACTORY REASON WHY THEY CANNOT CONTINUE ACTIVE MEMBERSHIP YET DESIRE TO CONTINUE ASSOCIATION WITH THE CLUB. ASSOCIATE MEMBERS SHALL BE ENTITLED TO ALL PRIVILEGES OF THE CLUB, EXCEPT THE RIGHT TO VOTE AND TO HOLD OFFICE. COMMUNITY MEMBERS HAVE ALL THE RIGHTS AND PRIVILEGES OF ACTIVE MEMBERS. HONORARY MEMBERSHIPS ARE AWARDED TO INDIVIDUALS WHO HAVE MADE SIGNIFICANT CONTRIBUTIONS TO THE BETTERMENT AND WELFARE OF THE COMMUNITY AT LARGE, OR WHO HAVE EVIDENCED AN INTENSE INTEREST IN THE CLUB OR ITS ACTIVITIES AND HAVE SUPPORTED SUCH INTEREST IN A MATERIAL OR PERSONAL WAY. HONORARY MEMBERS ARE ENTITLED TO ALL THE PRIVILEGES OF THE CLUB, EXCEPT THE RIGHT TO VOTE AND TO HOLD OFFICE. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders ARTICLE VII, SECTION 3. - THE MEMBERS OF THE BOARD OF DIRECTORS SHALL BE ELECTED BY VOTE OF THE CLUB MEMBERS ENTITLED TO VOTE AND PRESENT ON ELECTION DAY. ARTICLE XVII, SECTION 1 - THESE BYLAWS MAY BE ALTERED OR AMENDED IN WHOLE OR IN PART, OR REPEALED AND NEW BYLAWS MAY BE ADOPTED UPON: (I): THE AFFIRMATIVE VOTE OF AT LEAST TWO-THIRDS OF THE DIRECTORS OF THE CLUB THEN IN OFFICE AT ANY MEETING OF THE BOARD OF DIRECTORS, IF AT LEAST SEVEN DAYS WRITTEN NOTICE IS GIVEN OF AN INTENTION TO ALTER, AMEND OR REPEAL THESE BYLAWS OR TO ADOPT NEW BYLAWS AT SUCH A MEETING, AND SUCH NOTICE CONTAINS A STATEMENT OF THE NATURE OF THE PROPOSED AMENDMENT(S); AND (II) THE AFFIRMATIVE VOTE OF AT LEAST TWO-THIRDS OF THE MEMBERS OF THE CLUB ENTITLED TO VOTE AND PRESENT AT ANY REGULAR OR SPECIAL MEETING, SO LONG AS WRITTEN NOTICE OF THE PROPOSED AMENDMENT HAS BEEN PROVIDED TO ALL CLUB MEMBERS AT LEAST SEVEN DAYS IN ADVANCE OF THE MEETING; PROVIDED, HOWEVER, THAT NO AMENDMENT SHALL EVER BE MADE WHICH WOULD OR MIGHT RESULT IN THE DIVERSION OF ANY FUNDS OR ASSETS OF THE CLUB TO ANY USE OR PURPOSE OTHER THAN THE CHARITABLE AND EDUCATIONAL PURPOSES FOR WHICH THE CLUB IS ORGANIZED, OR WHICH WOULD OR MIGHT CONTRAVENE THE RESTATED CERTIFICATE OF FORMATION OF THE CLUB. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body All committees document meetings and actions. However, the organization did not have any committees with authority to act on behalf of the governing body. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY SCD STAFF AND REVIEWED BY AN OUTSIDE ACCOUNTING FIRM. UPON COMPLETION, THE DOCUMENT IS REVIEWED BY THE CONTROLLER, SR. DIRECTOR OF FINANCE AND THE EXECUTIVE DIRECTOR. COPIES OF THE COMPLETED FORM 990 ARE DISTRIBUTED TO THE GOVERNING BODY FOR COMMENTS AND QUESTIONS. Any clarifications or changes required to the final form will be made and returned to the governing body prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ON AN ANNUAL BASIS. ALL POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO ENTERING INTO ANY CONTRACT. MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM DISCUSSIONS AND VOTING WITH RESPECT TO POTENTIAL CONFLICTS. OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLY WITH PERSONNEL POLICY & PROCEDURES MANUAL THAT CONTAINS A CONFLICT OF INTEREST COMPONENT WITH A DUTY TO DISCLOSE POTENTIAL CONFLICTS AS THEY ARISE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE DIRECTOR'S SALARY IS ESTABLISHED USING THE FOLLOWING PROCESSES. An independent third-party compensation survey of similar non-profit organizations is conducted ANNUALLY. The salaries and benefits are compared to other organizations for reasonableness. Total salaries are reviewed by the Finance Committee, which is made up of independent persons with respect to salary decisions. The recommended salary and benefits are approved by the Board of Directors. DELIBERATIONS AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE COMPENSATION APPROVAL PROCESS FOR THE OTHER OFFICERS AND KEY EMPLOYEES FOLLOWS THE SAME PROCEDURES DETAILED FOR THE EXECUTIVE DIRECTOR. Form 990, Part VI, Line 19 Required documents available to the public COPIES OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Net asset distribution to SCF Charitable Properties - -4048271; MOMENTOUS INSTITUTE 106 E 10TH STREET SUITE 200 DALLAS TX 75203 751855620 EDUCATION AND THERAPY TX 501(c)(3) Type I SALESMANSHIP CLUB OF DALLAS true SCF CHARITABLE PROPERTIES INC 106 E 10TH STREET SUITE 200 DALLAS TX 75203 020721727 HOLDING CO. TX 501(c)(3) Type I SALESMANSHIP CLUB OF DALLAS false SALESMANSHIP CLUB FOUNDATION 106 E 10TH STREET SUITE 200 DALLAS TX 75203 752439715 FUNDRAISING TX 501(c)(3) Type I SALESMANSHIP CLUB OF DALLAS false false true true false false false false false false true false false false false false true true true false Momentous Institute B 5594774 Cash Momentous Institute P 133574 Cash Momentous Institute Q 434561 Cash