2025-04-02T06:30:06-04:00 2024-08-31 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2023-09-01 264449380 SERVING OUR NEIGHBORS MINISTRIES SERV 6145867939 1600 FISHINGER RD FLOOR 2 COLUMBUS OH 43221 KIM EMCH EXECUTIVE DIRECTOR 6145867939 2025-04-01 false DONALD WELLS P01867509 6143968974 2025-04-02 2023 2025-03-06 01:10:19Z FESTA KIM EMCH 1600 FISHINGER ROAD 2ND FLOOR FLOOR 2 COLUMBUS OH 43221 1052214 false X WWW.WEAREFESTA.ORG X 2009 OH SEE SCHEDULE O 10 9 62 1074 0 989567 984733 17014 57019 3921 10462 -7671 -1159 1002831 1051055 0 0 736860 881397 0 124953 207513 269075 944373 1150472 58458 -99417 967940 797877 437430 366784 530510 431093 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 403550 17653 3-GENERATION FAMILY ESL PROGRAM THE FESTA 3-GENERATION FAMILY ESL PROGRAM TAKES PLACE EVERY MONDAY THROUGH THURSDAY EVENING FROM OCTOBER-APRIL AND WELCOMES IMMIGRANTS AND REFUGEES OF ALL AGES SEEKING TO LEARN ENGLISH. PARENTS CAN BRING THEIR CHILDREN TO FESTA FRIENDS 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 55 DIFFERENT COUNTRIES AND SERVED CHILDREN FROM 3 MONTHS OF AGE TO THEIR GRANDPARENTS, AND EVERYONE IN BETWEEN WE WELCOMED FAMILIES FROM 39 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 2023-2024 SCHOOL YEAR, WE WELCOMED 562 IN-PERSON ADULT STUDENTS, 124 ONLINE ADULT STUDENTS AND 530 CHILDREN FOR A RECORD NUMBER OF 1,216 PEOPLE (AN 67% 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 620 VOLUNTEERS (CHILD AND ADULTS) WHO SERVED 7,795 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 140,148 IN DONATED RENT AND 60,763 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. 301172 FREE SUMMER LUNCH CAMP NOW IN ITS 18TH 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 2024, WE WELCOMED 706 CHILDREN (A 5.7% INCREASE) AND SERVED A TOTAL OF 7603 MEALS WITH 352 VOLUNTEERS SERVING 4,037 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 84,418 IN DONATED RENT AND 1,752 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. 39206 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 FY24 (SEPTEMBER 2023 THROUGH AUGUST 2024), OUR STAFF WORKED ON AND SUCCESSFULLY CLOSED 94 CONNECTING TO RESOURCES CASES. 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 2023 HOLIDAY SEASON, WE WERE ABLE TO SERVE 275 FAMILIES. 849 CHILDREN RECEIVED GIFTS THANKS TO THE GOOD TIDINGS CHRISTMAS STORE WITH 102 VOLUNTEERS SERVING 634 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 1,663 IN DONATED RENT, WHICH WAS REPORTED IN THE FINANCIAL STATEMENTS AS CONTRIBUTIONS IN PROGRAM EXPENSE. 26746 39366 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 2024, WE CONTINUED WITH ONE COMPANY AND OFFERED PROPOSALS TO 2 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. IN AUGUST 2024, FESTA OFFERED TRAINING TO THE COMMUNITY OF SPRINGFIELD OHIO, WHICH ENABLED THEM TO START A 3-GENERATION FAMILY ESL PROGRAM IN THAT CITY. 26746 39366 770674 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 9 0 true 62 false false false false false false false false false false false false false false false X 10 9 false false false false false false false true true false false true true true true true true true true false X KIM EMCH 6145867939 1600 FISHINGER ROAD 2ND FLOOR FLOOR 2 COLUMBUS OH 43221 KIM EMCH EXECUTIVE DI 40.00 X X 119840 0 0 MICHAEL STAUFFER SECRETARY 13.00 X X 0 0 0 NEIL LYNCH TREASURER 14.50 X X 0 0 0 MELISSA JOHNSON DIRECTOR 7.50 X 0 0 0 GURU VASUDEVA BOARD CHAIR 11.00 X X 0 0 0 HANADI ALTAWIL DIRECTOR 7.50 X 0 0 0 IRMA CHON DIRECTOR 1.50 X 0 0 0 DR KEVIN DIXON DIRECTOR 7.50 X 0 0 0 NINA SPADAFORE DIRECTOR 7.50 X 0 0 0 MARCO ECHEVERRIA-VILLALOBOS DIRECTOR 3.00 X 0 0 0 119840 1 false false false 70177 82648 831908 22209 984733 TRAINING/EDUCATION 611710 22666 22666 FAMILY ESL 17653 17653 BUSINESS ESL 16700 16700 57019 10462 10462 70177 1159 -1159 1051055 67481 119840 79246 27789 12805 637812 421763 147900 68149 56996 37689 13217 6090 66749 44139 15478 7132 33393 19034 7554 6805 20136 11478 4555 4103 9688 5522 2192 1974 27674 15187 5951 6536 16097 6800 8343 954 26008 13822 7441 4745 34676 23233 7629 3814 7401 4959 1628 814 PROGRAM EXPENSES 63880 63880 IN-KIND GOODS 22209 22105 71 33 MISCELLANEOUS 7913 1817 5097 999 1150472 770674 254845 124953 539215 337348 25200 94980 3858 3858 399667 361691 967940 797877 7763 5093 30000 399667 361691 437430 366784 X 395510 326093 135000 105000 530510 431093 967940 797877 X -99417 X false true X true false X 754577 761901 743005 989567 984733 4233783 754577 761901 743005 989567 984733 4233783 538496 3695287 3921 10462 14383 80988 17014 98002 4346168 117521 0.85020 0.83590 X PART II, LINE 10 PPP LOAN FORGIVENESS 80,988 OTHER INCOME 17,014 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RIGHT-OF-USE ASSET 361691 361691 LEASEHOLD LIABILITY 361691 361691 X 1340958 288744 1159 289903 1051055 1051055 1440375 288744 1159 289903 1150472 1150472 SCHEDULE D, PAGE 3, PART X 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 POSTION. 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, 2024, 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 YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER AUGUST 31, 2021 ARE OPEN FOR EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT FUNDRAISING EXPENSES 1,159 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES 1,159 FESTA-VAL 70177 70177 1159 70177 70177 1159 1159 -1159 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, PAGE 2, PART III, LINE 4A 3-GENERATION FAMILY ESL PROGRAM THE FESTA 3-GENERATION FAMILY ESL PROGRAM TAKES PLACE EVERY MONDAY THROUGH THURSDAY EVENING FROM OCTOBER-APRIL AND WELCOMES IMMIGRANTS AND REFUGEES OF ALL AGES SEEKING TO LEARN ENGLISH. PARENTS CAN BRING THEIR CHILDREN TO FESTA FRIENDS 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 55 DIFFERENT COUNTRIES AND SERVED CHILDREN FROM 3 MONTHS OF AGE TO THEIR GRANDPARENTS, AND EVERYONE IN BETWEEN WE WELCOMED FAMILIES FROM 39 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 2023-2024 SCHOOL YEAR, WE WELCOMED 562 IN-PERSON ADULT STUDENTS, 124 ONLINE ADULT STUDENTS AND 530 CHILDREN FOR A RECORD NUMBER OF 1,216 PEOPLE (AN 67% 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 620 VOLUNTEERS (CHILD AND ADULTS) WHO SERVED 7,795 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 140,148 IN DONATED RENT AND 60,763 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 18TH 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 2024, WE WELCOMED 706 CHILDREN (A 5.7% INCREASE) AND SERVED A TOTAL OF 7603 MEALS WITH 352 VOLUNTEERS SERVING 4,037 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 84,418 IN DONATED RENT AND 1,752 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 FY24 (SEPTEMBER 2023 THROUGH AUGUST 2024), OUR STAFF WORKED ON AND SUCCESSFULLY CLOSED 94 CONNECTING TO RESOURCES CASES. 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 2023 HOLIDAY SEASON, WE WERE ABLE TO SERVE 275 FAMILIES. 849 CHILDREN RECEIVED GIFTS THANKS TO THE GOOD TIDINGS CHRISTMAS STORE WITH 102 VOLUNTEERS SERVING 634 HOURS. IN ADDITION TO THE EXPENSE REPORTED ABOVE, THERE WAS 1,663 IN DONATED RENT, 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 2024, WE CONTINUED WITH ONE COMPANY AND OFFERED PROPOSALS TO 2 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. IN AUGUST 2024, FESTA OFFERED TRAINING TO THE COMMUNITY OF SPRINGFIELD OHIO, WHICH ENABLED THEM TO START A 3-GENERATION FAMILY ESL PROGRAM IN THAT CITY. 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 DIRECT FUNDRAISING EXPENSES 1,159 DIRECT FUNDRAISING EXPENSES -1,159