2024-10-17T09:52:53-05:00 2023-12-31 WithumSmithBrown PC 200 Jefferson Park Suite 400 Whippany NJ 079811070 990 2023-01-01 461391826 WITHUMSMITHBROWN STAFF HARDSHIP RELIEF FUND INC % NANCI BATCHELOR WITH 6095201188 506 CARNEGIE CENTER SUITE 400 PRINCETON NJ 08540 NANCI BATCHELOR ASST. TREASURER 7348281614 2024-10-15 true true SCOTT J Mariani P00642486 9738989494 2023 2024-10-15 13:58:12Z PATRICK WALSH CPA MBA 506 CARNEGIE CENTER STE 400 PRINCETON NJ 08540 367161 false X N/A X 2013 NJ THE ORGANIZATION PROVIDES ASSISTANCE TO INDIVIDUALS DUE TO AN EMERGENCY OR OTHER UNFORSEEN SITUATION; AWARDS SCHOLARSHIPS AND HELPS INDIVIDUALS WITH STUDENT LOAN FORGIVENESS. 3 3 0 0 0 0 325119 343201 0 0 17336 23960 0 0 342455 367161 183665 165500 0 0 0 0 0 0 0 0 0 183665 165500 158790 201661 1228903 1673441 0 0 1228903 1673441 X WITHUMSMITH+BROWN STAFF HARDSHIP RELIEF FUND, INC. WAS INCORPORATED IN 2013 AND ESTABLISHED THE DISASTER RELIEF FUND (THE "FUND"). THE FUND IS FORMED: A) TO PROVIDE DISASTER RELIEF ASSISTANCE TO PERSONS AFFILIATED WITH WITHUMSMITH+BROWN AND THEIR FAMILIES (WITH THE EXCEPTION OF PARTNERS AND THEIR FAMILIES) WHO HAVE BEEN AFFECTED BY A QUALIFIED NATURAL OR CIVIL DISASTERS IN NEW JERSEY, NEW YORK, PENNSYLVANIA, AND CONNECTICUT AND OTHER AREAS, AND TO OTHERS WHO EXPERIENCE SUFFERING AS A RESULT OF SUCH A DISASTER. B) TO PROVIDE EMERGENCY HARDSHIP ASSISTANCE TO PERSONS AFFILIATED WITH WITHUMSMITH+BROWN AND THEIR FAMILY MEMBERS (WITH THE EXCEPTION OF PARTNERS AND THEIR FAMILIES) AND TO OTHERS WHO EXPERIENCE SUFFERING AS A RESULT OF SUCH EMERGENCY OR HARDSHIP SITUATION. C) TO MAKE GRANTS TO OTHER CHARITABLE CODE SECTION 501(C)(3) ORGANIZATIONS THAT ARE ASSISTING THOSE AFFECTED BY A QUALIFIED NATURAL OR CIVIL DISASTER. D) TO MAKE GRANTS TO OTHER CHARITABLE CODE SECTION 501(C)(3) ORGANIZATIONS false false 165500 165500 0 GRANTS MADE PROVIDING DISASTER RELIEF TO INDIVIDUALS AFFECTED BY A NATURAL OR CIVIL DISASTER, PROVIDING EMERGENCY HARDSHIP ASSISTANCE TO INDIVIDUALS AND PROVIDING SCHOLARSHIPS AND STUDENT LOAN FORGIVENESS TO INDIVIDUALS. 165500 true true false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false false X 3 3 true false false false false false false true true false false true true true true true true false false false NJ X NANCI BATCHELOR 6095201188 506 CARNEGIE CENTER SUITE 400 PRINCETON NJ 08540 X PATRICK WALSH CPA MBA PRESIDENT - TRUSTEE 1.0 0.0 X X 0 0 0 JOHN MORTENSON CPA SECRETARY - TRUSTEE 1.0 0.0 X X 0 0 0 CHRISTOPHER DEMAYO CPA MBA TREASURER - TRUSTEE 1.0 0.0 X X 0 0 0 0 0 0 0 false false false 0 343201 343201 0 23960 0 0 23960 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 367161 0 0 23960 0 165500 165500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 165500 165500 0 0 207196 390680 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1021707 1282761 0 0 0 0 1228903 1673441 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 1228903 1673441 0 0 1228903 1673441 1228903 1673441 201661 242877 X false false false X 127586 208075 224452 325119 343201 1228433 0 0 127586 208075 224452 325119 343201 1228433 304833 923600 5264 10297 14160 17336 23960 71017 0 0 1299450 0.71076 0.64662 X UNUSUAL GRANTS The organization received a contribution in the amount of $100,000 from an individual in 2020. This contribution is being classified as an unusual grant and excluded from both the numerator and denominator in the public support percentage calculation. The contribution is unusual in nature because, according to Form 990, Schedule A instructions and in accordance with Treasury Regulations 1.509(a)-3(c)(4): - It was attracted because of the publicly supported nature of the organization, - It was unusual and unexpected because of the amount (no other individuals or foundations contributed any amount similar to this amount in the five year period), and - It is large enough that they would significantly decrease the organization's public support percentage. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED CHARLES SCHWAB ACCOUNT 1282761 F 1282761 HARDSHIP RELIEF TO INDIVIDUALS 23 135500 FMV SCHOLARSHIPS/STUDENT LOAN FORGIVENESS 3 30000 FMV SCHEDULE I, PART I; QUESTION 2 AN ADVISORY COMMITTEE IS RESPONSIBLE FOR REVIEWING REQUESTS FOR ASSISTANCE AND FOR SELECTING RECIPIENTS. THIS COMMITTEE IS RESPONSIBLE FOR MAKING DECISIONS AND SHALL MAKE DECISIONS AS PER THE ORGANIZATION'S DISTRIBUTION GUIDELINES FOR THE ADVISORY COMMITTEE. CORE FORM, PART VI, SECTION A; QUESTION 2 PATRICK WALSH, CPA, MBA, JOHN MORTENSON, CPA AND CHRISTOPHER DEMAYO, CPA, MBA - BUSINESS RELATIONSHIP. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE ("IRS"). THE PRESIDENT HAS THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FORM 990 PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S PRESIDENT TO OBTAIN THE INFORMATION NEEDED TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S PRESIDENT FOR HIS REVIEW. THE PRESIDENT REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S PRESIDENT FOR FINAL REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY. THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. THIS CONFLICT OF INTEREST POLICY REQUIRES THAT A CONFLICT OF INTEREST FORM CONSISTENT WITH BEST GOVERNANCE PRACTICES AND INTERNAL REVENUE SERVICE GUIDELINES BE CIRCULATED TO ALL TRUSTEES ANNUALLY. ANY POTENTIAL CONFLICT OF INTEREST ARE REVIEWED AND APPROVED BY THE ORGANIZATION'S BOARD OF TRUSTEES AND MANAGEMENT PERSONNEL FOR APPLICABLE MITIGATING BEHAVIOR. CORE FORM, PART VI, SECTION B; QUESTION 15 PLEASE NOTE THAT THIS ORGANIZATION HAS NO PAID EMPLOYEES. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY.