2024-11-14T18:18:42-07:00 2023-12-31 990 2023-01-01 382620133 DIVINE CHILD ALUMNI ASSOCIATION FOUNDATION DIVI 7346749760 1055 N Silvery Lane Dearborn MI 48128 Michael Vecchioni Treasurer 7346749760 2024-11-14 1 2023 2024-10-15 13:58:12Z Michael Vecchioni 1055 N Silvery Lane Dearborn MI 48128 142888 0 X X 1984 MI Providing financial support to all facets of secular and Catholic education, primarily full-time academic and religious training in the Divine Child High School curriculum, school maintenance, costs of special programs, and any other present or future educational or religious programs. 5 3 0 0 0 0 54384 53420 0 0 156672 71087 0 0 211056 124507 102884 39815 0 0 0 0 0 0 0 12405 10066 115289 49881 95767 74626 1429828 1733835 0 0 1429828 1733835 To provide financial support to all facets of secular and Catholic education, primarily full-time academic and religious training in the Dearborn Divine Child High School curriculum school maintenance, costs of special programs, and any other present or future educational or religious programs. This is performed under the direction of the Divine Child Alumni Association, an IRC Section 501(c)(4) organization. 0 0 18540 18540 0 Payment of expenses incurred by the Church of the Divine Child for the cost of printing and mailing the Divine Child Alumni Association magazine. 14525 14525 0 Financial support provided to the Church of the Divine Child for the purpose of funding financial aid scholarships to students attending its high school, Divine Child High School, under its Legacy Scholarship Program. 6750 6750 0 Funding provided for the benefit of students who are or have attended Divine Child High School as selected by the administration of Divine Child High School. These funds were submitted to the Divine Child Alumni Association, which administers the distribution of the funds at the request of the high school administration or the Church of the Divine Child to students it selects for the awards. 0 0 0 39815 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 1 0 0 0 0 1 1 1 1 0 0 1 0 0 0 0 0 0 X Michael Vecchioni 7346749760 1055 N Silvery Lane Dearborn MI 48128 Bart Bernocco President 1 0 X X 0 0 0 James Demmer Secretary 1 0 X X 0 0 0 Michael Vecchioni Treasurer 1 1 X X 0 0 0 Father Robert McCabe Director 1 10.00 X 0 0 0 Anthony Trudel Director 1 50.00 X 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 31720 0 21700 0 53420 0 65220 0 0 65220 0 0 0 0 0 0 0 0 0 0 24248 0 18381 0 5867 0 5867 0 0 5867 0 0 124507 0 0 71087 39815 39815 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9797 0 9797 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Foreign taxes withheld on dividend income 269 0 269 0 0 0 0 0 49881 39815 10066 0 8685 147665 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1421143 1586170 0 0 0 0 0 0 0 0 1429828 1733835 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 1429828 1733835 1429828 1733835 1429828 1733835 74626 229381 0 0 0 0 X 0 0 0 X X 1 Divine Child High School 381549120 2 1 39815 0 1 39815 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 20897 19889 20897 19889 0 12404 10066 0 0 8493 9823 1595335 1503656 40776 78175 0 0 1636111 1581831 0 0 0 1636111 1581831 24542 23727 1611569 1558104 56405 54534 0 0 56405 54534 8493 7219 56405 56405 0 56405 39815 0 0 0 0 0 39815 39815 56405 0.706 56405 0 0 17265 34000 95445 102884 249594 0 56405 0 193189 39815 0 0 39815 0 0 233004 0 0 90305 102884 39815 Schedule A, Part IV, Section A, Line 2 The filing organization supports Divine Child High School, the supported entity listed in its governing documents. Divine Child High School is part of the Church of the Divine Child, which itself is part of the Archdiocese of Detroit. The Church of the Divine Child and the Archdiocese of Detroit are included as tax-exempt organizations in the Catholic Group Ruling issued by the Internal Revenue Service to the U.S. Catholic Conference of Bishops and listed in the Official Catholic Directory. The supported entity, Divine Child High School, does not have its own separate IRS Determination Letter since it is part of the Catholic Church. The Divine Child High School qualifies as a public charity under Code Sections 509(a)(1) and 170(b)(1)(A)(ii), being a school and as part of the Catholic Church under Section 170(b)(1)(A)(i). Schedule A, Part IV, Section A, Line 6 The organization provided $6,750 to Divine Child Alumni Association, a Code Section 501(c)(4) organization whose purpose includes the support of Divine Child High School, which is the named supported organization of this filing organization. The financial support was to provide funding for scholarships awarded to individuals by Divine Child High School. These are payments in furtherance of the organization's tax-exempt mission of supporting the high school. In addition, at the request of the Church of the Divine Child, the filing organization paid a printing company $18,540 for the cost of printing the high school alumni newsletter, which is constructed in combination between the high school and the Divine Child Alumni Association. The newsletter is distributed by the school to alumni and friends of the school keep them informed about activities at the school, status of alumni and other important information such as fundraising events Schedule A, Part IV, Section D, Line 3 Two members of the Board of Directors of the organization are in key leadership positions with the supported organization, Divine Child High School. These are the Pastor of the Church of the Divine Child Parish, being Fr. Robert McCabe as well as the Principal of Divine Child High School, Mr. Anthony Trudel. These individuals are on the board of directors by reason of the positions at the supported organization and they carry influence and insight into the needs of the supported organization. The board of Directors of the organization control the investment decisions of the organization. Distributions of net income for the support of Divine Child High School are called for by the organization's governing documents. These distributions are used for the purposes and in such amounts as directed by the Board of Directors of the Divine Child Alumni Association, which has the power to appoint the at-large directors of the filing organization. These organizations work closely together and are led by the Principal as to purpose of requested funds and the needs of Divine Child High School and whose guidance and ongoing to be critical to the filing organization being able to fulfill its goals and purpose of meeting the needs of Divine Child High school via funding of programs which the Pastor and Principal deem necessary. The organization meets the responsiveness and attentiveness tests required of supporting organizations. Schedule A, Part V, Section D, Line 8 The filing supporting organization manages an endowment fund that is dedicated exclusively for the benefit of Divine Child High School. The organization makes investment decisions associated with the funds in the endowment so that the investment returns are sufficient to continue to support Divine Child High School's programs. The supported organization cannot directly hold these investments. The supporting organization was created by alumni of Divine Child High School to serve the school independently and in a committed fashion by maintaining an endowment fund to help defray Divine Child High School's costs and to provide support as needed. The fund provides the school with needed resources for programs that it desires to maintain. The supporting organization is responsive to the needs of Divine Child High School and has a long history of supporting its programs through financial and other forms of support. As explained in the supplemental information for Part IV, Section D, Line 3, two key members of the Board of Directors of the supporting organization must be the Pastor of the Church of Divine Child Parish (which controls the supported organization) and the Principal of Divine Child High School (the supported organization) and for the insight they bring to the supporting organization about the school. In conjunction with the Board of Directors of the Divine Child Alumni Association and the Board of Directors of this supporting organization, these two individuals help direct the filing organization in understanding the most critical financial needs of the high school. The funding provided by the filing/supporting organization over the years has supported many important programs as well as the physical infrastructure of the school and has helped ensure its longevity and continued success as an educational institution serving the community. During the year, the filing supporting organization provided funding to the Church of the Divine Child (parent/owner of Divine Child High School) and the Divine Child Alumni Association for the purposes of the support of Divine Child High School and its programs. Financial support provided to the Church of the Divine Child for the purpose of funding financial aid scholarships to students attending Divine Child High School under its Legacy Scholarship Program ($14,525); monies provided to the Divine Child Alumni Association, a Code Section 501(c)(4) organization, whose is the support of Divine Child High School via its alumni. These funds were used to pay scholarships to students selected by Divine Child High School ($6,750) and also paying the printing and mailing costs of the alumni newsletter ($18,540) sent by the school to alumni and supporters of the school, which is administered by Divine Child Alumni Association RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1429828 53420 71088 39815 0 10066 1504455 1842393 54384 -351969 102884 0 12096 1429828 1624448 50753 276284 95445 0 13647 1842393 1201459 253834 211795 34000 0 8640 1624448 1049351 257 211428 51025 0 8552 1201459 0 1 0 0 0 Schedule D, Part V, Line 4 The endowment is structured to provide financial support for the benefit of Divine Child High School, including its programs, school maintenance, academic and religious training and affiliated supportive programs, including those conducted by the Divine Child Alumni Association in support of Divine Child High School. 1 Church of the Divine Child- Divine Child High School 25001 Herbert Weier Drive Dearborn MI 48128 381549120 501(c)(3) 18540 0 Indirect contribution made for the benefit of Divine Child High School incurred by the filing organization by paying the expense for publishing and mailing the alumni newsletter to inform alumni, family and supporters about the activities of the school. This is a program that supports the high school and is an expense the high school or the Divine Child Alumni Association would otherwise have to bear in order to keep the alumni informed. Church of the Divine Child- Divine Child High School 25001 Herbert Weier Drive Dearborn MI 48128 381549120 501(c)(3) 14525 0 Monies provided to the Church of the Divine Child, the parish-owner of the supported organization, Divine Child High School, for the purpose of funding tuition-related scholarships for students the high school has awarded financial assistance to. Divine Child Alumni Association 1055 N Silvery Lane Dearborn MI 48128 382499054 501(c)(4) 6750 0 These are funds provided for the benefit of students attending or who have graduated from Divine Child High School to be used for tuition related expenses for education. The funds were submitted to the Divine Child Alumni Association, which in conjunction with the filing organization, administers distribution of these monies for the benefit of students or their families for tuition. The Divine Child High School administration or the Church of the Divine Child selects the students who are to be awarded the funds as well as the dollar amount to be granted and paid out of the filing organization's endowment funds. 1 1 Schedule I, Part I, Line 2 The Divine Child Alumni Association Foundation works closely with the Pastor of the Church of the Divine Child Parish, the Principal of Divine Child High School and the Board of Directors of the Divine Child Alumni Association in determining and understanding the needs of Divine Child High School. On a regular basis throughout the year, the Pastor and the Principal provide updates to the Board of Directors of the filing organization and the Divine Child Alumni Association pertaining to the upcoming events, programs, facility maintenance needs, repairs, projects and other matters which may require financial support from the organization. When a need arises, the organization and the Board of Directors of the Divine Child Alumni Association evaluate the financial status of the organization, its endowment earnings, and the funding needs of the high school in light of the purposes of the endowment fund that the organization maintains. Due to this close working relationship, the purposes of the funds are well-known to all of the parties involved. Furthermore, the actual use of the funds is readily apparent and clearly recognizable as being used in furtherance of the organization's mission of supporting Divine Child High School. In certain situations, such as this year, the organization provides funding directly to vendors for expenses necessary to fund programs which are intended to further the purposes of the high school. This year, funds were provided to print and mail the alumni newsletter which provides information and articles on the activities of the high school to alumni and other supporters of the school. The high school would bear the cost of these programs directly but for the involvement of the filing organization. Form 990, Part VI, Section A, Line 2 Form 990, Part VI, Section A, Line 2 - The Board of Directors of the organization includes the Pastor of the Church of the Divine Child Parish, being Father (Fr.) Robert McCabe and the Principal of the Divine Child High School, Mr. Anthony Trudel. The Church of the Divine Child Parish and its operating unit, the Divine Child High School, are tax-exempt under Code Section 501(c)(3) by reason of inclusion in the group ruling issued to the U.S. Catholic Conference of Bishops and listed in the Official Catholic Directory. The Pastor is the Principal's supervisor by reason of his pastoral duties at the Church of the Divine Child Parish and its operating units, including the high school. The Pastor and Principal are compensated by the Archdiocese of Detroit for their roles as Pastor and Principal. Both the Pastor and Principal are members of the Board of Directors of the filing organization by reason of their positions, or ex-officio. Neither the Pastor nor the Principal are compensated in any fashion by the filing organization. Form 990, Part VI, Section A, Line 7a The organization is controlled by the Divine Child Alumni Association by reason of that organization's governing power to appoint and remove the at-large directors of the organization, other than the Pastor and Principal who serve automatically ex officio. The Divine Child Alumni Association also directs the organization how to distribute its endowment fund earnings and principal to or for the benefit of Divine Child High School and in such amounts and for such programs as it deems necessary to support the school based on information provided by the Pastor and Principal about what those needs are. Form 990, Part VI, Section A, Line 7b See the response Form 990, Part VI, Section A, Line 7a. Form 990, Part VI, Section B, Line 11b The organization has not yet established a formal process by which the governing body reviews the Form 990 as a group prior to its filing. A draft of the Form is circulated to the members of the board of directors for their observation and comments prior to being filed. In addition, the Form 990 is prepared by an experienced CPA who is also a member of the board of directors of the organization. Despite the lack of a formal process/policy, as noted, the Form 990 is shared with the governing body by the preparer prior to its filing with the IRS. Form 990, Part VI, Section B, Line 12c The organization monitors the conflicts of interest policy by discussing any potential conflicts of interest that might arise involving board members during meetings when new financial investment opportunities arise or spending needs are presented. These discussions involve whether any decisions being made by the board of directors could pose a conflict of interest for any board member or interested person. Board members are required to disclose any potential conflicts of interest during the meeting and recuse themselves from the meeting and its discussion, other than to answer any questions that might be asked by the remaining independent board members. There have been no conflicts of interest reportable or required to be disclosed under this policy. Form 990, Part VI, Section C, Line 19 The organization does not make these documents or policies available at this time for public display and there is no requirement to do so. There are no perceived needs to have them so available. Form 990, Part VIII, Line 1f The organization received indirect charitable contributions in the aggregate amount of $21,700 from various individuals and entities through a fundraiser carried on by its related organization, the Divine Child Alumni Association, a 501(c)(4) organization. These sponsorship donations were solicited for the benefit of this filing organization during the annual golf outing fundraiser which the Divine Child Alumni Association carries on, raising monies for the Divine Child Alumni Association Foundation's endowment fund that supports Divine Child High School and its programs Divine Child Alumni Association 1055 N Silvery Lane Dearborn MI 48128 382499054 Social welfare MI 501(c)(4) N/A 0 Divine Child High School 1001 N Silvery Lane Dearborn MI 48128 381549120 Education MI 501(c)(3) 2 Catholic church 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 Divine Child Alumni Association c 31720 Cash received Schedule R, Part V, Line 1c The organization received funds from its controlling organization, the Divine Child Alumni Association, which is an IRC Section 501(c)(4) organization. $50,525 of these funds were the net proceeds from the 2022 and 2023 annual golf outings carried on by the Divine Child Alumni Association on the organization's behalf as its agent. The remaining $3,195 was a gift from the Divine Child Alumni Association from the net proceeds of an annual fun-run carried on by the association.