2024-11-15T13:11:25-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC ONE CORPORATE DRIVE SUITE 725 SHELTON CT 064846241 990 2023-01-01 223264276 STEW LEONARD III WATER SAFETY FD INC STEW 2037506121 100 WESTPORT AVENUE NORWALK CT 06851 STEWART LEONARD JR PRESIDENT 2037506121 2024-11-15 1 0 ERIC N HENDLIN P00034535 2039293535 2024-11-15 2023 2024-10-15 13:58:12Z STEWART LEONARD JR 100 WESTPORT AVENUE NORWALK CT 06851 5614273 0 X WWW.STEWIETHEDUCK.ORG X 1992 CT THE FOUNDATION'S MISSION IS TO EDUCATE CHILDREN AND FAMILIES ON WATER SAFETY. 6 1 63 0 0 0 56871 992031 0 695128 33621 77397 307823 299062 398315 2063618 179550 385800 0 0 0 530160 0 0 184120 143462 767161 323012 1683121 75303 380497 3010591 5297214 0 1670140 3010591 3627074 X THE MISSION OF THE STEW LEONARD III WATER SAFETY FOUNDATION IS TO EDUCATE CHILDREN AND FAMILIES ON WATER SAFETY. THIS IS ACHIEVED THROUGH LEARN TO SWIM GRANTS, PUBLIC AWARENESS CAMPAIGNS, PROVISION OF SWIM LESSONS AT STEWIE THE DUCK SWIM SCHOOL AND OUR AWARD-WINNING CHILDREN'S BOOK ON WATER SAFETY. 1 0 396875 385800 SUPPORT FOR FREE AND LOW-COST SWIMMING LESSONS FOR CHILDREN IN NEED, WATER SAFETY EDUCATION, AND RELATED ACTIVITIES. 1016213 695128 PROVIDE SWIMMING LESSONS THROUGH THE STEWIE THE DUCK SWIM SCHOOL 1413088 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 11 0 1 63 1 0 0 0 0 0 1 1 0 0 0 0 X 6 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CT X X STEWART LEONARD JR 2037506121 100 WESTPORT AVENUE NORWALK CT 06851 X X STEWART J LEONARD JR PRESIDENT 2.00 50.00 X X 0 0 0 KIMBERLY KRAL LEONARD SECRETARY 2.00 50.00 X X 0 0 0 ROBERT KRAL DIRECTOR 1.00 X 0 0 0 BLAKE ANN LEONARD DIRECTOR 1.00 40.00 X 0 0 0 CHASE ALEXANDRA LEONARD DIRECTOR 1.00 40.00 X 0 0 0 RYANN LEONARD GROSSBARD DIRECTOR 1.00 0.00 X 0 0 0 0 0 0 0 0 0 0 0 992031 992031 SWIM LESSONS 611600 677160 677160 SWIM MERCHANDISE 453000 17968 17968 695128 48822 48822 3386792 3358217 28575 28575 28575 491500 192438 299062 299062 2063618 695128 0 376459 385800 385800 466669 451849 14820 16439 16439 47052 47052 220455 40667 25536 154252 9575 9575 33529 33529 3717 3717 119750 119750 334 334 59263 59263 SUPPLIES 113002 91284 21718 INSURANCE 60795 60795 CREDIT CARD FEES 48272 21850 26422 UTILITIES 33712 33712 64757 51098 5509 8150 1683121 1413088 85913 184120 268296 172569 51498 2301350 59263 0 2242087 1665744 797794 1076551 404899 0 1628367 3010591 5297214 39523 0 1630617 0 1670140 X 3010591 3227074 400000 3010591 3627074 3010591 5297214 380497 113366 122620 0 X X 0 1 X 1 0 X 318030 73807 237636 56871 992031 1678375 318030 73807 237636 56871 992031 1678375 747481 930894 72176 80881 67134 60811 50157 331159 2009534 2063881 0.46320 0.69980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2301350 59263 2242087 2242087 MONEY MARKETS & MUTUAL FUNDS 404899 F 404899 RIGHT OF USE ASSET 1628367 1628367 RIGHT OF USE LIABILITY 1630617 1630617 X 2290029 113366 122620 235986 2054043 9575 9575 2063618 1673546 0 1673546 9575 9575 1683121 PART X, LINE 2: THE FOUNDATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. CHARITY GOLF TOURNAMENT 465122 465122 192438 NYC MARATHON 26378 26378 491500 491500 192438 192438 299062 1 FAIRFIELD YMCA 841 OLD POST RD FAIRFIELD CT 06824 060662195 501(C)(3) 30000 0 SWIMMING PROGRAM YMCA OF LONG ISLAND 121 DOSORIS LANE GLEN COVE NY 11542 111649914 501(C)(3) 20000 0 SWIMMING PROGRAM REGIONAL YMCA OF WESTERN CONNECTICUT 2 HUCKLEBERRY HILL RD BROOKFIELD CT 06804 066051610 501(C)(3) 20000 0 SWIMMING PROGRAM ASPHALT GREEN 555 EAST 90TH ST NEW YORK NY 10128 136533158 501(C)(3) 10000 0 SWIMMING PROGRAM RYE YMCA 21 LOCUST AVE RYE NY 10580 131740515 501(C)(3) 12500 0 SWIMMING PROGRAM RIDGEWOOD YMCA 112 OAK STREET RIDGEWOOD NJ 07450 221508752 501(C)(3) 10000 0 SWIMMING PROGRAM HORIZONS AT NORWALK COMMUNITY COLLEGE PO BOX 244 NORWALK CT 06853 814133542 501(C)(3) 6000 0 SWIMMING PROGRAM NCH SAFE AND HEALTHY CHILDREN'S COALITION 1008 GOODLETTE-FRANK RD NAPLES FL 34102 592314655 501(C)(3) 5800 0 SWIMMING PROGRAM NEWTOWN COMMUNITY CENTER 8 SIMPSON STREET NEWTOWN CT 06470 833876134 501(C)(3) 5500 0 SWIMMING PROGRAM BOYS AND GIRLS CLUB OF CLIFTON 822 CLIFTON AVE CLIFTON NJ 07013 221589377 501(C)(3) 14500 0 SWIMMING PROGRAM & EVENT SPONSORSHIP WYCKOFF FAMILY YMCA 691 WYCKOFF AVE WYCKOFF NJ 07481 222011431 501(C)(3) 15000 0 SWIMMING PROGRAM NORWALK RECREATION AND PARKS 125 EAST AVE NORWALK CT 06851 501(C)(1) 10000 0 SWIMMING PROGRAM POOL & HOT TUB FOUNDATION 2111 EISENHOWER AVE SUITE 500 ALEXANDRIA VA 22314 131837418 501 (C)(3) 200000 0 MATCHING GRANT FOR SWIM LESSON PROVIDERS & TRAINERS PART I, LINE 2: MONITORING USE OF GRANT FUNDS BOARD MEMBERS CONDUCT FREQUENT FIELD VISITS AND QUARTERLY REPORTS ARE REQUESTED FROM THE ORGANIZATIONS RECEIVING ASSITANCE. STEW LEONARD'S DAIRY PRESIDENT OF THE ORGANIZATION 8199 PAYMENTS FROM DAIRY 0 SCHEDULE L, PART IV, COLUMN C, AMOUNT OF TRANSACTION (C) DESCRIPTION OF THE TRANSACTION: PAYMENTS FROM STEW LEONARD'S DAIRY FOR FUNDRAISING MERCHANDISE SOLD BY STEW LEONARD'S DAIRY WHERE SALES MONEY WAS COLLECTED BY THE ORGANIZATION. FORM 990, PART III, LINE 2 DURING 2023, THE ORGANIZATION OPENED THE STEWIE THE DUCK SWIM SCHOOL AS A PREMIER, BEST-IN-CLASS LEARN-TO-SWIM FACILITY. FORM 990, PART VI, SECTION A, LINE 2 STEWART J. LEONARD, JR., KIMBERLY KRAL LEONARD, ROBERT KRAL, BLAKE ANN LEONARD, AND CHASE ALEXANDER LEONARD HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. AFTER THE FORM 990 HAS BEEN PREPARED AND REVIEWED BY THE PRESIDENT, IT IS ELECTRONICALLY FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL INDIVIDUALS REQUIRED TO ABIDE BY THE CONFLICT OF INTEREST POLICY MUST SIGN A STATEMENT EACH YEAR ATTESTING THAT THEY HAVE RECEIVED A COPY OF THE POLICY, THEY READ AND UNDERSTAND THE POLICY, THEY AGREE TO COMPLY WITH THE POLICY, AND THEY UNDERSTAND THE ORGANIZATION'S MAINTENANCE OF ITS CHARITABLE ACTIVITIES AND FEDERAL TAX EXEMPTION DEPENDS ON ITS UNDERTAKING PRIMARILY OF ACTIVITIES THAT SUPPORT ITS CHARITABLE PURPOSE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON THE FOUNDATION'S WEBSITE WWW.STEWIETHEDUCK.ORG/FOUNDATION-FINANCIALS, GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FORM 1023, ARTICLES OF INCORPORATION, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART VII, SECTION A: NO COMPENSATION FROM RELATED ORGANIZATIONS IS REPORTED ON FORM 990, PART VII, SECTION A, COLUMNS (E) AND (F) SINCE THE VOLUNTEER EXCEPTION IS MET AND THE RELATED ORGANIZATION IS A FOR-PROFIT ORGANIZATION, WHICH IS NOT OWNED NOR CONTROLLED, DIRECTLY, OR INDIRECTLY, BY STEW LEONARD III WATER SAFETY FOUNDATION INC. FORM 990, PART XII, LINE 1 IN CONNECTION WITH AN AUDIT OF THE FOUNDATION'S FINANCIAL STATEMENTS IN 2023, THE FOUNDATION CHANGED ITS METHOD OF ACCOUNTING TO ACCRUAL BASIS. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS REVIEWS THE FINANCIAL STATEMENTS AND SELECTED THE INDEPENDENT AUDITOR FOR THE INITIAL AUDIT OF THE FOUNDATION. STEW LEONARD'S DAIRY 100 WESTPORT AVENUE NORWALK CT 06851 060691207 DAIRY AND FOOD CT N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 STEW LEONARD'S DAIRY M 154252 COST