2024-11-15T08:44:22-06:00 2021-12-31 341145015 WILLIAM VAUGHAN COMPANY 145 CHESTERFIELD LANE MAUMEE OH 43537 990 2021-01-01 346601269 GAF SOCIETY GAFS 4196914116 3624 SEAMAN RD OREGON OH 43616 OFFICER SIGNING AUTHORIZED OFFICER 4196914116 2024-11-14 1 MICHELLE M KLEMENT P00051644 4198911040 2024-11-14 2021 2024-10-15 13:58:12Z 3624 SEAMAN RD OREGON OH 43616 1663208 0 X WWW.GAFSOCIETY.ORG X 1971 OH TO CREATE AND PROMOTE A BETTER UNDERSTANDING OF GERMAN AND SWISS CULTURAL ACTIVITIES AND TO ESTABLISH A GERMAN-SWISS-AMERICAN CULTURAL CENTER. 39 39 18 4000 52598 0 1484 0 253873 1530266 23217 7884 1458 110252 280032 1648402 0 0 0 0 89567 1150 0 0 0 336974 1569026 426541 1570176 -146509 78226 1379080 1451913 2355 -3038 1376725 1454951 X TO CREATE AND PROMOTE A BETTER UNDERSTANDING OF GERMAN AND SWISS CULTURAL ACTIVITIES AND TO ESTABLISH A GERMAN-SWISS-AMERICAN CULTURAL CENTER. 1 0 1214808 1470914 THE GERMAN AMERICAN FESTIVAL PROMOTES AND ENHANCES THE GERMAN AND SWISS CULTURES AS WELL AS GENERATES REVENUE TO SUPPORT THE GERMAN AND SWISS CULTURAL CENTER IN OREGON AND A WIDE VARIETY OF SCHOLARSHIPS, ATHLETICS AND OTHER PHILANTHROPIC PROGRAMS IN THE TOLEDO AREA. 180330 A CULTURAL GATHERING PLACE FOR MEMBERS. WE HAVE PROFESSIONAL MUSIC PROGRAMS FROM EUROPE FOR ALL AGES AND MEMBERS. 117457 6754 CULTURAL EXPENSES AND DONATIONS. 110252 OTHER MISCELLANEOUS 110252 1512595 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 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 1 0 0 1 18 1 1 1 0 0 0 0 0 0 0 0 0 X 39 39 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 OH X X ROBERT MARTIN 7347351494 8020 MIAMI AVE MONROE MI 48161 X KEVIN RUEDY PRESIDENT 2.00 X X 0 0 0 BEN KRIEGER VICE-PRESIDENT 2.00 X X 0 0 0 ROBERT MARTIN TREASURER 2.00 X X 0 0 0 LAURA SANDERS ASST. TREASURER 2.00 X X 0 0 0 ANN KUEBBELER-MARTIN FINANCIAL SECRETARY 2.00 X X 0 0 0 CHRISTA LUTTMAN ASST. SECRETARY 2.00 X X 0 0 0 TOM MARSHALL EX-PRESIDENT 2.00 X X 0 0 0 ED MCGEE BOARD OF DIRECTORS 1.00 X 0 0 0 DEB MCGEE BOARD OF DIRECTORS 1.00 X 0 0 0 GUY SCHULTZ BOARD OF DIRECTORS 1.00 X 0 0 0 JOE CONWAY BOARD OF DIRECTORS 1.00 X 0 0 0 HEIDI SICKLER BOARD OF DIRECTORS 1.00 X 0 0 0 HARRY SCHMITZ BOARD OF DIRECTORS 1.00 X 0 0 0 ANITA RAYMOND BOARD OF DIRECTORS 1.00 X 0 0 0 KRIS RUEDY BOARD OF DIRECTORS 1.00 X 0 0 0 DOUG DILORENZO BOARD OF DIRECTORS 1.00 X 0 0 0 RICH ORTH BOARD OF DIRECTORS 1.00 X 0 0 0 MIKE WILLINGER BOARD OF DIRECTORS 1.00 X 0 0 0 JIM ZUBRICKY BOARD OF DIRECTORS 1.00 X 0 0 0 JESSICA ZUBRICKY BOARD OF DIRECTORS 1.00 X 0 0 0 TOM RIEDEMAN BOARD OF DIRECTORS 1.00 X 0 0 0 ANDREW BEAVIS BOARD OF DIRECTORS 1.00 X 0 0 0 JACKIE MARTIN BOARD OF DIRECTORS 1.00 X 0 0 0 KATE GLADIEUX BOARD OF DIRECTORS 1.00 X 0 0 0 HANS HENOCH BOARD OF DIRECTORS 1.00 X 0 0 0 SHARON BUEHLER BOARD OF DIRECTORS 1.00 X 0 0 0 BRENDA GALLAGHER BOARD OF DIRECTORS 1.00 X 0 0 0 RALPH TREASE BOARD OF DIRECTORS 1.00 X 0 0 0 TED BELTELSCHEES BOARD OF DIRECTORS 1.00 X 0 0 0 TONY ARINGER BOARD OF DIRECTORS 1.00 X 0 0 0 JEFF VIERTLBACK BOARD OF DIRECTORS 1.00 X 0 0 0 JACK RENZ BOARD OF DIRECTORS 1.00 X 0 0 0 AXEL MUELLER BOARD OF DIRECTORS 1.00 X 0 0 0 CHRIS PFOUTS BOARD OF DIRECTORS 1.00 X 0 0 0 TOM HODGES BOARD OF DIRECTORS 1.00 X 0 0 0 MARILYN KORMA BOARD OF DIRECTORS 1.00 X 0 0 0 BARB CARR BOARD OF DIRECTORS 1.00 X 0 0 0 AL WEIS BOARD OF DIRECTORS 1.00 X 0 0 0 JANE SHELLEY BOARD OF DIRECTORS 1.00 X 0 0 0 0 0 0 0 0 0 0 0 FESTIVAL 452000 1470914 1470914 BLACK FOREST CAFE 452000 52598 52598 RESALE 452000 6754 6754 1530266 7884 7884 10019 14806 -4787 -4787 -4787 MISCELLANEOUS 452000 115039 115039 115039 1648402 1587920 52598 7884 1150 1150 4487 4487 3340 3340 2489 2489 1458 1458 129866 88309 41557 24500 24500 21059 14320 6739 FESTIVAL EXPENSES 1214808 1214808 COSTS OF GOOD SOLD 121201 121201 BFC EXPENSES 19941 19941 BANK CHARGE 19738 19738 6139 6139 1570176 1512595 57581 0 32008 7972 482395 553069 1073 1073 8764 8764 2403787 1564960 851327 838827 3513 42208 1379080 1451913 2355 -3038 2355 -3038 X 1376725 1454951 1376725 1454951 1379080 1451913 78226 0 X X 0 0 0 X 8236 6773 5954 1484 0 22447 1718697 1525512 1664575 253873 1530266 6692923 1726933 1532285 1670529 255357 1530266 6715370 0 0 0 6715370 29880 34074 44113 23217 7884 139168 29880 34074 44113 23217 7884 139168 1756813 1566359 1714642 278574 1538150 6854538 0.97970 0.97550 0.02030 0.02450 X 528177 528177 1401872 1091222 310650 473738 473738 0 838827 OVERPAID SALES TAX -3038 -3038 FORM 990, PART III, LINE 2 THE GERMAN AMERICAN FESTIVAL WAS REINSTATED IN 2021 AFTER COVID-19 PREVENTED THIS ACTIVITY IN 2020. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 WAS NOT PROVIDED TO ALL MEMBERS BEFORE FILING OF THE 990. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND GUIDESTAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND GUIDESTAR. FORM 990, PART XII, LINE 1: MODIFIED- CASH GAFS EXPERIENCED PROBLEMS WITH ITS RECORDKEEPING IMPACTING THE PREPARATION OF THIS RETURN. GAFS HAS TAKEN STEPS TO PREVENT THE LATE FILING IN THE FUTURE.THE YEARS 2020-2023 WERE CHALLENGING FROM A RECORDKEEPING STANDPOINT FOR SEVERAL REASONS:(1) THE COVID PANDEMIC CAUSED A MAJOR DISRUPTION IN RECORDKEEPING DUE TO THE ILLNESSES INCURRED BY VOLUNTEERS AND THE STRICT QUARANTINE AND LOCKDOWN PROTOCOLS IN PLACE. RECEIPTS, BANK STATEMENTS, INVOICES, REPORTS AND OTHER FINANCIAL DOCUMENTS WERE NOT PROVIDED IN A TIMELY OR ORGANIZED MANNER TO THE TREASURER. CONSEQUENTLY, THE FINANCIAL RECORDS BECAME OUT OF DATE AND INCOMPLETE. (2) THE GAFS TREASURER OVERSEEING THE FILING OF THE 990 WAS A VOLUNTEER AND BECAME OVERWHELMED WITH THE DUTIES OF THE POSITION DUE TO THE ADDITIONAL CHALLENGES CAUSED BY THE COVID PANDEMIC. ONCE HE FELL BEHIND IN HIS WORK, HE WAS NOT ABLE TO PROVIDE THE GAFS'S CPA FIRM AND BOOKKEEPER WITH THE REPORTS AND OTHER DATA NECESSARY TO PREPARE THE 990. THE GAFS TREASURER WAS REMOVED IN OCT 2023 AND HAS BEEN REPLACED WITH AN INDIVIDUAL BETTER SUITED TO FULFILL THE DUTIES OF THE POSITION.(3) THE GAFS LOST BOTH ITS CPA FIRM AND BOOKKEEPING FIRMS IN 2021. THE TREASURER DID NOT INFORM THE OTHER GAFS OFFICERS OR MEMBERS OF THIS DEVELOPMENT, AND INSTEAD KEPT ATTRIBUTING THE 990 FILING DELAY TO OTHER REASONS SUCH AS HE WAS WAITING FOR THE BOOKKEEPER TO FINISH HER WORK, FOR REPORTS FROM OTHER INDIVIDUALS, COMMITTEES ETC. THE GAFS DID NOT BECOME AWARE OF THE TERMINATION OF ITS RELATIONSHIP WITH THE ACCOUNTING AND BOOKKEEPING FIRMS UNTIL AFTER THE TREASURER WAS REMOVED.(4) ONCE THE GAFS BECAME AWARE OF THE RESIGNATION OF ITS CPA AND BOOKKEEPING FIRMS, IT TOOK SOME TIME TO LOCATE AND RECOVER THE BOXES OF FINANCIAL RECORDS BEING HELD BY THE RESPECTIVE FIRMS. GAFS HAS TAKEN THE FOLLOWING STEPS TO MAKE SURE THAT GOING FORWARD IT WILL SUBMIT ITS 990 REPORTS IN A TIMELY MANNER:(1) AS OF NOVEMBER, 2023, GAFS RETAINED THE CPA FIRM OF WILLIAM VAUGHAN COMPANY TO PREPARE AND FILE ITS 990 ANNUAL RETURN FOR 2020 AND SUBSEQUENT YEARS. FORTUNATELY, THEY WERE ABLE TO PREPARE AND FILE THE 2020 990 ANNUAL RETURN ON AN EXPEDITED BASIS AND CONTINUE TO WORK ON ALL SUBSEQUENT 990 RETURNS, AND WILL FILE THE 2023 990 AND ALL SUBSEQUENT 990S ON A TIMELY BASIS. (2) THE RECENT RETENTION OF THE BOOKKEEPING FIRM OF BOTTOM LINE, LLC TO REVIEW, ORGANIZE AND UPDATE THE GAFS'S FINANCIAL RECORDS, BOOKKEEPING SERVICES, PREPARE MONTHLY REPORTS AND KEEP FINANCIAL RECORDS IN ORDER AND CURRENT GOING FORWARD.(3) THE COMPLETION OF THE MIGRATION OF THE QUICKBOOKS RECORDS FROM A DESK TOP COMPUTER AT GAFS'S OFFICE TO THE CLOUD. THIS CHANGE NOW ALLOWS FOR REMOTE ACCESS AND MULTIPLE USERS AND INTEGRATES QUICKBOOKS WITH OTHER GAFS BUSINESS APPS TO GREATLY FACILITATE REPORTS REQUIRED TO PREPARE THE 990 ANNUAL RETURN. (4) THE REESTABLISHMENT OF AN AUDIT COMMITTEE THAT MEETS ON A REGULAR BASIS TO MONITOR THE FINANCIAL ACTIVITIES OF THE GAFS AND MAKE SURE THAT ALL REQUIRED REPORTS AND FILINGS, SUCH AS THE 990 ANNUAL REPORT, ARE FILED ON A TIMELY BASIS. IN ADDITION, THE STATUS OF THE ANNUAL 990 FILING WILL BE DISCUSSED AT GAFS BOARD OF TRUSTEES' MEETINGS AS PART OF THE TREASURER'S REPORT.GAFS HAS BEEN IN EXISTENCE SINCE 1958 AND WAS ALWAYS TIMELY WITH RESPECT TO ITS 990 FILING UNTIL 2020. BASED ON THE CIRCUMSTANCES DISCUSSED ABOVE, WE BELIEVE REASONABLE CAUSE EXISTS. AND GAFS HAS TAKEN SEVERAL STEPS TO ENSURE THAT IN THE FUTURE IT WILL TIMELY FILE ITS 990 RETURNS. THE IMPOSITION OF A PENALTY FOR LATE FILING WILL CAUSE A FINANCIAL HARDSHIP FOR THE ORGANIZATION AND LEAVE LESS FUNDS AVAILABLE TO: (1) FULFILL ACTIVITIES AND PROGRAMS RELATING TO ITS MISSION AS A NONPROFIT 501(C)(3) CORPORATION; AND (2) PAY ITS ACCOUNTING AND BOOKKEEPING FIRMS FOR THEIR INCREASED COMPLIANCE AND REPORTING ASSISTANCE GOING FORWARD.