2025-11-17T09:42:12-07:00 2024-12-31 990 2024-01-01 382620133 DIVINE CHILD ALUMNI ASSOCIATION FOUNDATION DIVI 7346749760 1055 N Silvery Lane Dearborn MI 48128 Michael Vecchioni Treasurer 7346749760 2025-11-17 1 2024 2025-03-06 01:10:19Z Bart Bernocco 1055 N Silvery Lane Dearborn MI 48128 243397 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 53420 0 0 0 71087 157626 0 0 124507 157626 39815 154012 0 0 0 0 0 0 0 10066 14435 49881 168447 74626 -10821 1733835 1862172 0 0 1733835 1862172 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 108394 108394 0 Payment of expenses incurred by the Church of the Divine Child for the cost of building an instructional support room in the Divine Child High School building. 17456 17456 0 Financial support provided to the Church of the Divine Child and its school, the Divine Child High School, through a payment made to the Divine Child Alumni Association for the purpose of paying the costs of printing and mailing the Divine Child Alumni Association Magazine which supports the activities of the school by informing alumni, students, parents and friends of the school about the school's activities and needs. 13512 13512 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. 14650 14650 0 $12,650 in funding support provided to the Church of the Divine Child to enable it to pay for graphic designs on the walls of the Divine Child High School; $2,000 in payments made to the Divine Child Alumni Association which uses the money to pay for tuition at Divine Child High School. 14650 14650 0 154012 1 0 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 0 0 1 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 1 1 1 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 0 0 X X 0 0 0 Michael Vecchioni Treasurer 1 1 X X 0 0 0 Father Robert McCabe Director 0 10.00 X 0 0 0 Anthony Trudel Director 0 50.00 X 0 0 0 0 0 0 0 0 0 0 0 0 0 133262 0 0 133262 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 110135 0 85771 0 24364 0 24364 0 0 24364 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 157626 0 0 157626 154012 154012 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 13953 0 13953 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 0 482 0 482 0 168447 154012 14435 0 0 0 147665 11674 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1586170 1850498 0 0 0 0 0 0 0 0 1733835 1862172 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 1733835 1862172 1733835 1862172 1733835 1862172 -10821 139158 0 0 0 0 X 0 0 0 X X 1 Divine Child High School 381549120 2 1 154012 0 1 154012 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 569 0 0 19889 25795 19889 26364 0 0 10066 14435 0 0 9823 11929 1503656 1718334 78175 79669 0 0 1581831 1798003 0 0 0 1581831 1798003 23727 26970 1558104 1771033 54534 61986 0 0 54534 61986 9823 8350 54534 54534 0 54534 134556 0 0 0 0 19456 154012 134556 54534 2.467 54534 0 0 0 90305 102884 39815 233004 0 54534 0 178470 154012 0 0 154012 0 0 332482 0 35771 102884 39815 154012 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. 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 $2,000 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 to Divine Child High School for tuition assistance at the Divine Child High School for students selected by the high school. Also, at the request of the Church of the Divine Child, the filing organization remitted $17,456 to the Divine Child Alumni Association which it used to pay a printer for the cost of printing and mailing the high school alumni newsletter. The newsletter is written in conjunction between the Divine Child High School and the Divine Child Alumni Association. The newsletter is distributed by the school to alumni, students, parents and friends of the school keep them informed about activities at the school, status of alumni and other important information such as fundraising events. These payments were for the benefit of Divine Child High School, the supported organization. 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 input prove 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 6 Funds were provided to the Divine Child Alumni Association, a related Code Section 501(c)(4) organization, whose purpose includes the support of the supported organization, the Divine Child High School, via its alumni. These funds were used to subsidize tuition for students selected by Divine Child High School ($2,000) and also paying Divine Child Alumni Association for the cost of the printing and mailing costs of the alumni newsletter ($17,456) sent by the school to alumni and supporters of the school. The newsletter is co-administered by Divine Child Alumni Association and the Divine Child High school and supports the purposes of the supported organization. The newsletter keeps alumni, students, parents and friends of the school informed about the activities and needs of the school. 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 the costs of construction of Instructional Support Rooms ($108,394); funding financial aid scholarships to students attending Divine Child High School under its Legacy Scholarship Program ($13,513); and providing funds for the school to utilize in graphic design work in the high school building structure ($12,650). In addition, the organization provided money to the Divine Child Alumni Association, a Code Section 501(c)(4) organization, whose purpose includes the support of Divine Child High School via its alumni, which it used to pay for certain expenses that the supported organization would otherwise have incurred. These funds were used to pay Divine Child High School for tuition assistance to students selected by Divine Child High School ($2,000), and also paying the printing and mailing costs of the alumni newsletter ($17,456) administered by the Divine Child Alumni Association in conjunction with the high school. The newsletter is sent to alumni, students, parents and supporters of the school to keep them informed about the school's activities and needs. 1733835 0 296302 154012 0 13953 1862172 1429828 53420 300468 39815 0 10066 1733835 1842393 54384 -351969 102884 0 12096 1429828 1624448 50753 276284 95445 0 13647 1842393 1201459 253834 211795 34000 0 8640 1624448 0 1 0 0 0 Schedule D, Part V, Line 4 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 that are 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) 134556 0 Cash N/A $108,394 of funding was provided to the Church of the Divine Child, the parish-owner of the supported organization, Divine Child High School, to facilitate the construction of Instructional Support classrooms in the Divine Child High School. $13,512 was provided to the Church of the Divine Child for the purpose of funding tuition-related scholarships for students the high school has awarded financial assistance to under the Falcon Legacy Scholarship program. $12,650 was provided to the Church of the Divine Child as a grant to cover the costs incurred or to be incurred by the Church of the Divine Child for graphic art design in the Divine Child High School building. Divine Child Alumni Association 1055 N Silvery Lane Dearborn MI 48128 382499054 501(c)(4) 19456 0 $17,456 grant was made to the Divine Child Alumni Association to pay the costs of publication and mailing of the Divine Child Alumni Association Newsletter. The newsletter is for the benefit of Divine Child High School as it informs alumni, students, parents and supporters about the activities of the school. This is a program that supports the high school and is an expense the high school would otherwise have to bear in order to keep the alumni and others informed about its activities and needs. $2,000 was provided to the Divine Child Alumni Association for the purpose of funding tuition needs of students identified by the high school. 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 to the Divine Child Alumni Association which then pays vendors or sends money to the high school for expenses necessary to fund programs which are intended to further the purposes of the high school. This year, funds were provided in such manner for the printing and mailing of the alumni newsletter, which provides information and articles on the activities of the high school to alumni, students, parents and other supporters of the school. Additionally, monies were provided to the Divine Child Alumni Association to remit to the high school to fund tuition assistance programs maintained by 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 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, being 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 they are 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 as directors 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 made available. 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0