2024-02-22T13:17:09-05:00 2023-08-31 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2022-09-01 264449380 SERVING OUR NEIGHBORS MINISTRIES SERV 6145867939 4567 COOLBROOK DRIVE HILLIARD OH 43026 KIM EMCH EXECUTIVE DIRECTOR 6145867939 2024-02-22 KIM EMCH 999009999 false DONALD WELLS P01867509 6143968974 2024-02-22 X 2022 2023-04-26 12:10:37Z FESTA KIM EMCH 4567 COOLBROOK DRIVE HILLIARD OH 43026 1010502 false X WWW.WEAREFESTA.ORG X 2009 OH SEE SCHEDULE O 9 8 0 885 0 743005 989567 5000 17014 3921 -7671 748005 1002831 0 0 531429 736860 0 102661 184284 207513 715713 944373 32292 58458 505055 967940 58003 437430 447052 530510 X COMMUNITY SERVICE MISSION. THE CORPORATION WILL EXIST TO SERVE OUR NEIGHBORS IN POVERTY OR THOSE IN NEED WITH CHRISTIAN COMPASSION. IT WILL PROVIDE DIRECT SERVICES, REFERRAL PROCESSES, AND SYNERGY WITH OTHER ORGANIZATIONS TO FEED, EDUCATE AND PROVIDE FELLOWSHIP. THE PURPOSE OF THIS ASSISTANCE IS TO HELP FAMILIES TAKE STEPS TOWARD SPIRITUAL, ECONOMIC, AND SOCIAL STABILIZATION WITH THE GOAL OF THE FAMILIES ATTAINING SELF- SUFFICIENCY IN THE COMMUNITY. THE CORPORATION WILL PROVIDE EDUCATION TO CHILDREN, FAMILIES, ADULTS, AND THE GREATER COMMUNITY TO LEARN SKILLS, ENGLISH OR UNDERSTAND POVERTY. THE CORPORATION WILL ALSO PROVIDE ACCESS TO CHURCH PROGRAMMING AND PRAYER TO FULFILL THE SPIRITUAL NEEDS OF OUR NEIGHBORS. THIS WORK IS DONE FOR SOCIAL JUSTICE PURPOSES BY ECUMENICAL VOLUNTEERS WHICH SHOWS THE GRACE AND LOVE OF GOD IN OUR COMMUNITY. false false 335869 3-GENERATION FAMILY ESL PROGRAM THE FESTA 3-GENERATION FAMILY ESL PROGRAM TAKES PLACE EVERY TUESDAY AND THURSDAY EVENING FROM OCTOBER-APRIL AND WELCOMES IMMIGRANTS AND REFUGEES OF ALL AGES SEEKING TO LEARN ENGLISH. PARENTS CAN BRING THEIR CHILDREN TO KIDS CLUB, WHICH PROVIDES PROGRAMMING, ACADEMIC SUPPORT, AND DINNER FOR CHILDREN IN GRADES K-8, OR TO OUR EARLY CHILDHOOD CLASSROOMS WHICH PROVIDE INFANT CARE AND PRESCHOOL PROGRAMMING FOR TODDLERS. HIGH SCHOOL STUDENTS ARE WELCOME TO JOIN OUR TEEN INTERNSHIP PROGRAM WHERE THEY ASSIST FESTA STAFF IN LEADING ACTIVITIES, PROVIDING DINNER, AND ACADEMIC SUPPORT. THIS YEAR, OUR 3-GENERATION FAMILY ESL PROGRAM SERVED FAMILIES FROM 47 DIFFERENT COUNTRIES AND SERVES CHILDREN FROM 3 MONTHS OF AGE TO THEIR GRANDPARENTS, AND EVERYONE IN BETWEEN ALTHOUGH THE PROGRAM IS BASED IN HILLIARD, WE WELCOME FAMILIES FROM 44 DIFFERENT ZIP CODES ACROSS CENTRAL OHIO, AS WELL AS A VIRTUAL CLASSROOM FOR STUDENTS WITHOUT LOCAL TRANSPORTATION, OR IN OTHER PARTS OF THE STATE, TO JOIN OUR PROGRAM AND THE WELCOMING COMMUNITY THAT EXISTS AT FESTA. DURING THE 2022-2023 SCHOOL YEAR, WE WELCOMED 303 IN-PERSON ADULT STUDENTS, 146 ONLINE ADULT STUDENTS AND 278 CHILDREN FOR A RECORD NUMBER OF 727 PEOPLE (AN 18% INCREASE) SERVED BY THIS PROGRAM. HALF OF OUR MISSION IS TO MOBILIZE THE COMMUNITY TO SERVE OUR NEIGHBORS AND IN THIS PROGRAM, WE RECRUITED, TRAINED AND MOBILIZED 463 VOLUNTEERS (CHILD AND ADULTS) WHO SERVED 7,580 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 50,144 IN DONATED RENT AND 63,800 IN PROFESSIONAL SERVICES WHICH WERE REPORTED IN THE FINANCIAL STATEMENTS AS CONTRIBUTIONS IN PROGRAM EXPENSE. FOR THE FORM 990, HOWEVER, THE IRS REQUIRES THAT CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 219396 FREE SUMMER LUNCH CAMP NOW IN ITS 17TH YEAR, THE FESTA'S FREE SUMMER LUNCH CAMP WELCOMES CHILDREN FACING POVERTY FROM CULTURALLY DIVERSE BACKGROUNDS TO JOIN US DAILY FOR FRIENDSHIP, RECREATION, READING SUPPORT, SPECIAL ACTIVITIES, AND A NUTRITIOUS, FREE LUNCH. CHILDREN WHO ATTEND WILL PARTICIPATE IN AGE- APPROPRIATE PROGRAMMING AND EAT A NUTRITIOUS MEAL DAILY THE SUMMER LUNCH CAMP HELPS CHILDREN WHO RECEIVE FREE OR REDUCED LUNCH AT SCHOOL WHILE SCHOOL IS NOT IN SESSION BY SERVING FREE BREAKFAST AND LUNCH WHILE FACILITATING CAMP ACTIVITIES INCLUDING ENTREPRENEURIAL LEARNING. THIS PROGRAM COMBATS SUBURBAN POVERTY BY PROVIDING CHILDREN WITH A SAFE SPACE TO GROW, LEARN, AND BE PART OF A SUPPORTIVE AND POSITIVE COMMUNITY. DURING SUMMER 2023, WE WELCOMED 668 CHILDREN (A 10.2% INCREASE) AND SERVED A TOTAL OF 7015 MEALS WITH 303 VOLUNTEERS SERVING 2838 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 81,942 IN DONATED RENT AND 12,712 IN PROFESSIONAL SERVICES WHICH WERE REPORTED IN THE FINANCIAL STATEMENTS AS CONTRIBUTIONS IN PROGRAM EXPENSE. FOR THE FORM 990, HOWEVER, THE IRS REQUIRES THAT CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. 42800 CONNECTING FAMILIES IN NEED TO COMMUNITY RESOURCES WHEN FAMILIES WHO ATTEND OUR PROGRAMS HAVE A VITAL NEED FOR FOOD, CLOTHING, SHELTER OR EMERGENCY BILL PAYMENT WE VET THE NEED AND MAKE THE CONNECTION TO LOCAL CHURCHES, SUBURBAN NEIGHBORS, PARTNER ORGANIZATIONS OR OUR BENEVOLENT FUND WITH THE GOAL OF STABILIZING FAMILIES. WE SERVE AS A VITAL LINK CONNECTING FAMILIES WITH NEEDS TO A HOST OF COMMUNITY SERVICES. DURING FY23 (SEPTEMBER 2022 THROUGH AUGUST 2023), OUR STAFF WORKED ON AND SUCCESSFULLY CLOSED 59 CONNECTING TO RESOURCES CASES. EVERY YEAR FESTA AND CORNERSTONE CHRISTIAN FELLOWSHIP PARTNER WITH THE COMMUNITY TO PROVIDE AN AFFORDABLE SHOPPING EXPERIENCE FOR FAMILIES WITH A LIMITED INCOME. THE GOOD TIDINGS CHRISTMAS STORE ALLOWS FAMILIES TO PURCHASE A VARIETY OF ITEMS AT VERY AFFORDABLE PRICES IN A RESPECTFUL MANNER. THIS IS A DIGNITY STORE AND OFFERS FAMILIES IN OUR COMMUNITY A RESPECT FILLED "HAND-UP" VERSUS A "HANDOUT." ALL SALES GENERATED GO TO PURCHASE ADDITIONAL TOYS, ENABLING MORE FAMILIES TO SHOP. OUR GOAL IS TO GIVE PARENTS AND GUARDIANS WITH LIMITED INCOME A WAY TO CHRISTMAS SHOP FOR THE CHILDREN IN THEIR LIVES AT A VERY LOW COST, IN A RESPECTFUL WAY. DURING THE 2022 HOLIDAY SEASON, WE WERE ABLE TO SERVE A RECORD 309 FAMILIES (A 50% INCREASE). 948 CHILDREN RECEIVED GIFTS THANKS TO THE GOOD TIDINGS CHRISTMAS STORE WITH 81 VOLUNTEERS SERVING 694 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 1,022 IN DONATED RENT AND 1,147 IN DONATED PROFESSIONAL SERVICES, WHICH WAS REPORTED IN THE FINANCIAL STATEMENTS AS CONTRIBUTIONS IN PROGRAM EXPENSE. 22359 17014 MARCH 2023 FESTA STARTED A SOCIAL ENTERPRISE FESTA BUSINESS ESL WHERE BUSINESSES CAN HIRE FESTA TO TEACH ENGLISH TO ASSOCIATES AND SPANISH TO MANAGERS ON-SITE BEFORE WORKING HOURS, MAKING IT FREE AND CONVENIENT FOR THEM. BEING BILINGUAL IS A TOP BUSINESS SKILL IN THE UNITED STATES. FESTA BUSINESS ESL ALLOWS COMPANIES TO INVEST IN THEIR EMPLOYEES, OFFERING THEM THE OPPORTUNITY TO BECOME BILINGUAL. THIS WILL CLOSE THE COMMUNICATION GAP AMONG COWORKERS, STRENGTHENING THE TEAM AND HELP ATTRACT NEW EMPLOYEES WHILE RETAINING QUALITY TALENT. IN 2023, WE STARTED WITH ONE COMPANY AND OFFERED PROPOSALS TO 3 OTHERS. FESTA OFFERS TRAINING, COACHING, AND CONSULTING, SINCE 2008 TO HELP CHURCHES, CIVIC ASSOCIATIONS, LOCAL GOVERNMENTS, SCHOOL DISTRICTS AND OTHER GROUP OF CARING PEOPLE PROVIDE CRUCIAL SUPPORT TO THOUSANDS OF CHILDREN AND FAMILIES FACING POVERTY IN THEIR SUBURBAN NEIGHBORHOODS. TOPICS INCLUDE RUNNING OUR FLAGSHIP PROGRAMS OF 3-GENERATION FAMILY ENGLISH AND FREE SUMMER LUNCH CAMP AS WELL AS POVERTY, CULTURAL DIVERSITY, AND VOLUNTEERISM. 22359 17014 620424 true true false false false false false false false false false false false true true true true 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 false false false false true 10 0 true 0 false false false false false false false false false false false false false false X 9 8 false false false false false false false true true false false true true true true true true true true false X KIM EMCH 6145867939 4567 COOLBROOK DRIVE HILLIARD OH 43026 KIM EMCH EXECUTIVE DI 40.00 X X 84394 0 24392 MICHAEL STAUFFER PRESIDENT 6.00 X X 0 0 0 NEIL LYNCH TREASURER 6.00 X X 0 0 0 MELISSA JOHNSON SECRETARY 4.00 X X 0 0 0 GURU VASUDEVA DIRECTOR 2.00 X 0 0 0 HANADI ALTAWIL DIRECTOR 2.00 X 0 0 0 IRMA CHON DIRECTOR 2.00 X 0 0 0 DR KEVIN DIXON DIRECTOR 2.00 X 0 0 0 NINA SPADAFORE DIRECTOR 2.00 X 0 0 0 84394 24392 false false false 79905 83100 826562 15328 989567 BUSINESS ESL 611710 17014 17014 17014 3921 3921 79905 7671 -7671 1002831 20935 108786 70577 26604 11605 535429 347369 130939 57121 1064 690 260 114 36685 23800 8971 3914 54896 35615 13425 5856 15545 8561 3661 3323 2530 1393 596 541 7418 4085 1747 1586 7663 4220 1805 1638 27490 14498 6166 6826 13864 7332 5633 899 28946 15148 8923 4875 11954 7767 2960 1227 7244 4694 1811 739 PROGRAM EXPENSES 47928 47928 MISCELLANEOUS 21603 12726 6874 2003 IN-KIND GOODS 15328 14021 913 394 944373 620424 221288 102661 503055 539215 25200 1000 3858 1000 399667 505055 967940 58003 7763 30000 399667 58003 437430 X 432052 395510 15000 135000 447052 530510 505055 967940 X 58458 25000 X false true X false false X 492512 754577 761901 743005 989567 3741562 492512 754577 761901 743005 989567 3741562 525018 3216544 3921 3921 4350 80988 17014 102352 3847835 103561 0.83590 0.85660 X PART II, LINE 10 PPP LOAN FORGIVENESS 80,988 OTHER INCOME 21,364 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RIGHT-OF-USE ASSET 399667 399667 LEASEHOLD LIABILITY 399667 399667 X 1240832 230330 230330 1010502 -7671 -7671 1002831 1182374 230330 7671 238001 944373 944373 SCHEDULE D, PAGE 3, PART X INCOME TAXES FESTA IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED FESTA AS A PRIVATE FOUNDATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B)(A)(VI) OF THE CODE. FESTA FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, FESTA MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF FESTA, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME(UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON AUGUST 31, 2023, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. FESTA FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. FESTA'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE (3) YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER AUGUST 31, 2020 ARE OPEN FOR EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 4B DIRECT FUNDRAISING EXPENSES -7,671 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES 7,671 FESTA-VAL 79905 79905 7671 79905 79905 7671 7671 -7671 FORM 990, PAGE 1, ITEM C SON MINISTRIES FESTA FORM 990 - ORGANIZATION'S MISSION COMMUNITY SERVICE MISSION. THE CORPORATION WILL EXIST TO SERVE OUR NEIGHBORS IN POVERTY OR THOSE IN NEED WITH CHRISTIAN COMPASSION. IT WILL PROVIDE DIRECT SERVICES, REFERRAL PROCESSES, AND SYNERGY WITH OTHER ORGANIZATIONS TO FEED, EDUCATE AND PROVIDE FELLOWSHIP. THE PURPOSE OF THIS ASSISTANCE IS TO HELP FAMILIES TAKE STEPS TOWARD SPIRITUAL, ECONOMIC, AND SOCIAL STABILIZATION WITH THE GOAL OF THE FAMILIES ATTAINING SELF- SUFFICIENCY IN THE COMMUNITY. THE CORPORATION WILL PROVIDE EDUCATION TO CHILDREN, FAMILIES, ADULTS, AND THE GREATER COMMUNITY TO LEARN SKILLS, ENGLISH OR UNDERSTAND POVERTY. THE CORPORATION WILL ALSO PROVIDE ACCESS TO CHURCH PROGRAMMING AND PRAYER TO FULFILL THE SPIRITUAL NEEDS OF OUR NEIGHBORS. THIS WORK IS DONE FOR SOCIAL JUSTICE PURPOSES BY ECUMENICAL VOLUNTEERS WHICH SHOWS THE GRACE AND LOVE OF GOD IN OUR COMMUNITY. FORM 990 EMPLOYEES WERE LEASED FROM A LOCAL CHURCH THROUGH JANUARY 31, 2023; HENCE NO W-2 FORMS WERE REQUIRED TO BE FILED FOR CALENDAR YEAR 2022. FORM 990, PAGE 2, PART III, LINE 4A 3-GENERATION FAMILY ESL PROGRAM THE FESTA 3-GENERATION FAMILY ESL PROGRAM TAKES PLACE EVERY TUESDAY AND THURSDAY EVENING FROM OCTOBER-APRIL AND WELCOMES IMMIGRANTS AND REFUGEES OF ALL AGES SEEKING TO LEARN ENGLISH. PARENTS CAN BRING THEIR CHILDREN TO KIDS CLUB, WHICH PROVIDES PROGRAMMING, ACADEMIC SUPPORT, AND DINNER FOR CHILDREN IN GRADES K-8, OR TO OUR EARLY CHILDHOOD CLASSROOMS WHICH PROVIDE INFANT CARE AND PRESCHOOL PROGRAMMING FOR TODDLERS. HIGH SCHOOL STUDENTS ARE WELCOME TO JOIN OUR TEEN INTERNSHIP PROGRAM WHERE THEY ASSIST FESTA STAFF IN LEADING ACTIVITIES, PROVIDING DINNER, AND ACADEMIC SUPPORT. THIS YEAR, OUR 3-GENERATION FAMILY ESL PROGRAM SERVED FAMILIES FROM 47 DIFFERENT COUNTRIES AND SERVES CHILDREN FROM 3 MONTHS OF AGE TO THEIR GRANDPARENTS, AND EVERYONE IN BETWEEN ALTHOUGH THE PROGRAM IS BASED IN HILLIARD, WE WELCOME FAMILIES FROM 44 DIFFERENT ZIP CODES ACROSS CENTRAL OHIO, AS WELL AS A VIRTUAL CLASSROOM FOR STUDENTS WITHOUT LOCAL TRANSPORTATION, OR IN OTHER PARTS OF THE STATE, TO JOIN OUR PROGRAM AND THE WELCOMING COMMUNITY THAT EXISTS AT FESTA. DURING THE 2022-2023 SCHOOL YEAR, WE WELCOMED 303 IN-PERSON ADULT STUDENTS, 146 ONLINE ADULT STUDENTS AND 278 CHILDREN FOR A RECORD NUMBER OF 727 PEOPLE (AN 18% INCREASE) SERVED BY THIS PROGRAM. HALF OF OUR MISSION IS TO MOBILIZE THE COMMUNITY TO SERVE OUR NEIGHBORS AND IN THIS PROGRAM, WE RECRUITED, TRAINED AND MOBILIZED 463 VOLUNTEERS (CHILD AND ADULTS) WHO SERVED 7,580 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 50,144 IN DONATED RENT AND 63,800 IN PROFESSIONAL SERVICES WHICH WERE REPORTED IN THE FINANCIAL STATEMENTS AS CONTRIBUTIONS IN PROGRAM EXPENSE. FOR THE FORM 990, HOWEVER, THE IRS REQUIRES THAT CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PAGE 2, PART III, LINE 4B FREE SUMMER LUNCH CAMP NOW IN ITS 17TH YEAR, THE FESTA'S FREE SUMMER LUNCH CAMP WELCOMES CHILDREN FACING POVERTY FROM CULTURALLY DIVERSE BACKGROUNDS TO JOIN US DAILY FOR FRIENDSHIP, RECREATION, READING SUPPORT, SPECIAL ACTIVITIES, AND A NUTRITIOUS, FREE LUNCH. CHILDREN WHO ATTEND WILL PARTICIPATE IN AGE- APPROPRIATE PROGRAMMING AND EAT A NUTRITIOUS MEAL DAILY THE SUMMER LUNCH CAMP HELPS CHILDREN WHO RECEIVE FREE OR REDUCED LUNCH AT SCHOOL WHILE SCHOOL IS NOT IN SESSION BY SERVING FREE BREAKFAST AND LUNCH WHILE FACILITATING CAMP ACTIVITIES INCLUDING ENTREPRENEURIAL LEARNING. THIS PROGRAM COMBATS SUBURBAN POVERTY BY PROVIDING CHILDREN WITH A SAFE SPACE TO GROW, LEARN, AND BE PART OF A SUPPORTIVE AND POSITIVE COMMUNITY. DURING SUMMER 2023, WE WELCOMED 668 CHILDREN (A 10.2% INCREASE) AND SERVED A TOTAL OF 7015 MEALS WITH 303 VOLUNTEERS SERVING 2838 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 81,942 IN DONATED RENT AND 12,712 IN PROFESSIONAL SERVICES WHICH WERE REPORTED IN THE FINANCIAL STATEMENTS AS CONTRIBUTIONS IN PROGRAM EXPENSE. FOR THE FORM 990, HOWEVER, THE IRS REQUIRES THAT CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSE. FORM 990, PAGE 2, PART III, LINE 4C CONNECTING FAMILIES IN NEED TO COMMUNITY RESOURCES WHEN FAMILIES WHO ATTEND OUR PROGRAMS HAVE A VITAL NEED FOR FOOD, CLOTHING, SHELTER OR EMERGENCY BILL PAYMENT WE VET THE NEED AND MAKE THE CONNECTION TO LOCAL CHURCHES, SUBURBAN NEIGHBORS, PARTNER ORGANIZATIONS OR OUR BENEVOLENT FUND WITH THE GOAL OF STABILIZING FAMILIES. WE SERVE AS A VITAL LINK CONNECTING FAMILIES WITH NEEDS TO A HOST OF COMMUNITY SERVICES. DURING FY23 (SEPTEMBER 2022 THROUGH AUGUST 2023), OUR STAFF WORKED ON AND SUCCESSFULLY CLOSED 59 CONNECTING TO RESOURCES CASES. EVERY YEAR FESTA AND CORNERSTONE CHRISTIAN FELLOWSHIP PARTNER WITH THE COMMUNITY TO PROVIDE AN AFFORDABLE SHOPPING EXPERIENCE FOR FAMILIES WITH A LIMITED INCOME. THE GOOD TIDINGS CHRISTMAS STORE ALLOWS FAMILIES TO PURCHASE A VARIETY OF ITEMS AT VERY AFFORDABLE PRICES IN A RESPECTFUL MANNER. THIS IS A DIGNITY STORE AND OFFERS FAMILIES IN OUR COMMUNITY A RESPECT FILLED "HAND-UP" VERSUS A "HANDOUT." ALL SALES GENERATED GO TO PURCHASE ADDITIONAL TOYS, ENABLING MORE FAMILIES TO SHOP. OUR GOAL IS TO GIVE PARENTS AND GUARDIANS WITH LIMITED INCOME A WAY TO CHRISTMAS SHOP FOR THE CHILDREN IN THEIR LIVES AT A VERY LOW COST, IN A RESPECTFUL WAY. DURING THE 2022 HOLIDAY SEASON, WE WERE ABLE TO SERVE A RECORD 309 FAMILIES (A 50% INCREASE). 948 CHILDREN RECEIVED GIFTS THANKS TO THE GOOD TIDINGS CHRISTMAS STORE WITH 81 VOLUNTEERS SERVING 694 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 1,022 IN DONATED RENT AND 1,147 IN DONATED PROFESSIONAL SERVICES, WHICH WAS REPORTED IN THE FINANCIAL STATEMENTS AS CONTRIBUTIONS IN PROGRAM EXPENSE. FORM 990, PAGE 2, PART III, LINE 4D MARCH 2023 FESTA STARTED A SOCIAL ENTERPRISE FESTA BUSINESS ESL WHERE BUSINESSES CAN HIRE FESTA TO TEACH ENGLISH TO ASSOCIATES AND SPANISH TO MANAGERS ON-SITE BEFORE WORKING HOURS, MAKING IT FREE AND CONVENIENT FOR THEM. BEING BILINGUAL IS A TOP BUSINESS SKILL IN THE UNITED STATES. FESTA BUSINESS ESL ALLOWS COMPANIES TO INVEST IN THEIR EMPLOYEES, OFFERING THEM THE OPPORTUNITY TO BECOME BILINGUAL. THIS WILL CLOSE THE COMMUNICATION GAP AMONG COWORKERS, STRENGTHENING THE TEAM AND HELP ATTRACT NEW EMPLOYEES WHILE RETAINING QUALITY TALENT. IN 2023, WE STARTED WITH ONE COMPANY AND OFFERED PROPOSALS TO 3 OTHERS. FESTA OFFERS TRAINING, COACHING, AND CONSULTING, SINCE 2008 TO HELP CHURCHES, CIVIC ASSOCIATIONS, LOCAL GOVERNMENTS, SCHOOL DISTRICTS AND OTHER GROUP OF CARING PEOPLE PROVIDE CRUCIAL SUPPORT TO THOUSANDS OF CHILDREN AND FAMILIES FACING POVERTY IN THEIR SUBURBAN NEIGHBORHOODS. TOPICS INCLUDE RUNNING OUR FLAGSHIP PROGRAMS OF 3-GENERATION FAMILY ENGLISH AND FREE SUMMER LUNCH CAMP AS WELL AS POVERTY, CULTURAL DIVERSITY, AND VOLUNTEERISM. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY A FIRM THAT SPECIALIZES IN ASSISTING TAX-EXEMPT ORGANIZATIONS WITH THIS TYPE OF FILING. THE COMPLETED FORM 990 IS THOROUGHLY REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER. A COPY IS SENT VIA EMAIL TO EACH BOARD MEMBER PRIOR TO BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO DIVULGE ALL POTENTIAL CONFLICTS OF INTEREST IMMEDIATELY UPON BECOMING AWARE OF THE POSSIBILITY OF CONFLICT. FURTHER, EACH BOARD MEMBER IS REQUIRED TO CERTIFY ANNUALLY THAT NO CONFLICTS NOT PREVIOUSLY DIVULGED EXISTED AT ANY TIME DURING THE YEAR. THE EXECUTIVE DIRECTOR IS TASKED WITH MONITORING COMPLIANCE WITH THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS INDEPENDENTLY ESTABLISHES ALL COMPENSATION. IN DOING SO THEY EXERCISE DUE DILIGENCE TO ENSURE SUCH COMPENSATION IS REASONABLE IN THE CIRCUMSTANCES BY A) INVESTIGATING WHAT OTHER SIMILARLY SITUATED ENTITIES ARE PAYING, B) BY REFERRING TO SURVEYS OF SIMILAR NON-PROFIT ORGANIZATIONS TO OBJECTIVELY DETERMINE THE VALUE OF SERVICES RENDERED, C) BY TAKING INTO ACCOUNT THE GENERAL ECONOMIC CONDITIONS AS WELL AS THE UNIQUE FINANCIAL CONDITION OF THIS ORGANIZATION AND D) BY DOCUMENTING IN WRITING BOTH THE DECISION-MAKING PROCESS AND ITS FINAL OUTCOME. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS INDEPENDENTLY ESTABLISHES ALL COMPENSATION. IN DOING SO THEY EXERCISE DUE DILIGENCE TO ENSURE SUCH COMPENSATION IS REASONABLE IN THE CIRCUMSTANCES BY A) INVESTIGATING WHAT OTHER SIMILARLY SITUATED ENTITIES ARE PAYING, B) BY REFERRING TO SURVEYS OF SIMILAR NON-PROFIT ORGANIZATIONS TO OBJECTIVELY DETERMINE THE VALUE OF SERVICES RENDERED, C) BY TAKING INTO ACCOUNT THE GENERAL ECONOMIC CONDITIONS AS WELL AS THE UNIQUE FINANCIAL CONDITION OF THIS ORGANIZATION AND D) BY DOCUMENTING IN WRITING BOTH THE DECISION-MAKING PROCESS AND ITS FINAL OUTCOME. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE BOARD MEMBERS AND OFFICERS OF THE CORPORATION BUT ARE NOT MADE AVAILABLE TO THE PUBLIC. REQUESTS FOR REVIEW OF THESE DOCUMENTS BY OUTSIDE PARTIES ARE REVIEWED ON A CASE-BY-CASE BASIS. FORM 990, PART XI, LINE 9 A/R ADJUSTMENT AFTER FILING PY 990 25,000