2026-06-14T14:46:15-07:00 2025-12-31 990 2025-01-01 382620133 DIVINE CHILD ALUMNI ASSOCIATION FOUNDATION DIVI 7346749760 1055 N Silvery Lane Dearborn MI 48128 Michael Vecchioni Treasurer 7346749760 2026-05-29 2025 2025-03-06 01:10:19Z Bart Bernocco 1055 N Silvery Lane Dearborn MI 48128 276690 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. 7 5 0 0 0 0 0 24433 0 0 157626 206840 0 0 157626 231273 154012 47786 0 0 0 0 0 0 0 14435 15962 168447 63748 -10821 167525 1862172 2203159 0 0 1862172 2203159 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 20000 20000 0 Financial support provided to the Church of the Divine Child for the benefit of its school, Divine Child High School for the purpose of paying part of the tuition of several students attending the high school under the Legacy Scholarship program. 18098 18098 0 Financial support provided to the Church of the Divine Child and its school, the Divine Child High School, through a payment made to a printing company 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. 5000 5000 0 Payment to the Divine Child Alumni Association which as an administrative convenience for Divine Child High School, redistributes the amounts for the benefit of certain graduating seniors of Divine Child High School. These students are selected by the high school administration based on need and merit. Such payments are to be used for books, tuition and other college-related expenses for their freshman college year. 4688 4688 0 Financial support provided to the Church of the Divine Child to subsidize part of the cost it incurred for catering activities at the Divine Child High School Homecoming football game. 4688 4688 0 47786 1 1 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 0 1 1 1 1 0 0 1 1 1 1 0 0 0 0 0 X Michael Vecchioni 7346749760 16837 Parklane Livonia MI 48154 Bart Bernocco President 1 0 X X 0 0 0 James Demmer Secretary 1 0 X X 0 0 0 Michael Vecchioni Treasurer 1 1 X X 0 0 0 Father Robert McCabe Director 1 10.00 X 0 0 0 Anthony Trudel Director 0 50 X 0 0 0 Derrick Rodriguez Director 1 1 X 0 0 0 James Deyonke Director 1 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24433 0 0 0 24433 0 185849 0 0 185849 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 66408 0 45417 0 20991 0 20991 0 0 20991 0 0 231273 0 0 206840 47786 47786 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 15625 0 15625 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 Foreign taxes paid on investment income 337 0 337 0 0 0 0 0 63748 47786 15962 0 0 0 11674 12897 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1850498 2190262 0 0 0 0 0 0 0 0 1862172 2203159 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 1862172 2203159 1862172 2203159 1862172 2203159 167525 173462 0 0 0 0 X 0 0 0 X X 1 Divine Child High School 381549120 2 1 47786 0 1 47786 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 569 0 0 0 25795 25753 26364 25753 0 0 14435 15962 0 0 11929 9791 1718334 2020380 79669 12285 0 0 1798003 2032665 0 0 0 1798003 2032665 26970 30490 1771033 2002175 61986 70076 0 0 61986 70076 11929 10140 61986 61986 0 61986 24688 23098 0 0 0 47786 47786 61986 0.771 61986 0 0 35771 102884 39815 154012 332482 0 14200 0 318282 47786 0 47786 0 0 0 318282 21571 102884 39815 154012 0 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. Consequently, the supported entity, Divine Child High School, does not have its own separate IRS tax exemption determination letter. Divine Child High School is a tax-exempt public charity by reason of IRC Sections 501(c)(3) and 509(a)(1)/170(b)(1)(A)(ii) being a school and part of the Catholic Church. Schedule A, Part IV, Section D, Line 3 Two members of the board of directors of the organization are in key leadership positions with Divine Child High School, which is the supported organization. These are Father Robert McCabe, the Pastor of the Church of the Divine Child and Mr. Anthony Trudel, the Principal of Divine Child High School. These individuals are on the board of directors of the filing organization by reason of their positions with the supported organization as ex officio board members. They are on the board as dictated by the Bylaws of the filing organization since they are in a position to understand the needs of the supported organization. They carry significant influence in decision-making. Distributions of net income for the benefit of Divine Child High School are required by the organization's governing documents. These distributions are used for the needs of the school as determined by the Divine Child Alumni Association in conjunction with guidance provided by Fr. McCabe and Mr. Trudel. Their guidance is necessary for the filing organization to understand the needs of the school and where the income should be directed. The organization meets the responsiveness and attentiveness tests required of supporting organizations. Schedule A, Part V, Section D, Line 7 The organization manages an endowment fund that is for the exclusive benefit of Divine Child High School. The organization makes investment decisions that will capitalize investment return within prudent man standards to ensure the future use of endowment funds are available to Divine Child High School for its programs and needs. Divine Child High School cannot directly hold these assets. The organization was created by dedicated alumni of Divine Child High School to serve the school independently and in a committed fashion by maintaining an endowment fund for the benefit of the school to help defray its costs and to provide support as needed. The organization is responsive to the needs of its supported organization and has a long history of providing financial support to the school and has helped the school maintain programs, grow its infrastructure and expand on academic programs. As explained elsewhere in this Form 990, two key board members of the organization are in high level positions with Divine Child High School, being Father Robert McCabe, the Pastor of the parish owning the school and Mr. Anthony Trudel, Principal of the school. Their involvement with the organization ensures that it is responsive to the needs of the school as they arise. They keep the organization informed of the school's needs and plans that require financial support and assistance from the organization. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1862172 24433 206840 47786 0 15962 2029697 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 0 1 0 0 0 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) 42786 0 Cash There were three separate payments made to or on behalf of the Divine Child High School. The first was for $20,000 to fund part of the tuition of certain students under the school's Legacy Scholarship program maintained in conjunction with the Divine Child Alumni Association. The second was for $4,688 to help subsidize part of Divine Child High School's cost of a caterer it hired for the school's annual Homecoming football game and gathering. The third was in the amount of $18,098 paid directly to a vendor at the school's request for the cost of printing and mailing the school's Alumni Magazine sent to alumni, students, parents and friends of the school to inform them about activities of the school, successes of its students and alumni and to provide other informative information. 1 0 Schedule I, Part I, Line 2 The organization 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 Principal provide updates to the organization and the Divine Child Alumni Association pertaining to 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 Divine Child Alumni Association evaluate the financial status of the organization, its endowment earnings, fund balance and the funding needs of the 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 interested parties. Furthermore, the actual use of the funds is readily apparent and clearly recognizable as being used to further the organization's mission of supporting Divine Child High School. In certain situations, such as this year, at the school's request, the organization pays a vendor directly for the cost of items such as the printing and mailing the alumni newsletter sponsored by the school. Additionally, monies were provided to the Divine Child Alumni Association directly to fund small payments to certain graduating seniors selected by the high school administration for college financial support after graduation. The high school would bear the cost of these programs directly but for the involvement of this organization. Form 990, Part VI, Section A, Line 2 The board of directors of this organization include Father (Fr.) Robert McCabe and Mr. Anthony Trudel. Fr. McCabe is the Pastor of the Church of the Divine Child which controls Divine Child High School. Mr. Trudel is the Principal of Divine Child High School. The Church of the Divine Child and Divine Child High School are tax-exempt organizations under IRC Section 501(c)(3) by reason of their inclusion in the Official Catholic Directory under the group ruling exemption issued to the U.S. Catholic Conference of Bishops. Fr. McCabe is Mr. Trudel's supervisor by reason of his pastoral duties at the Church of the Divine Child and its operating units, including the high school. The Pastor and Principal are compensated for their roles by the Archdiocese of Detroit. Both the Pastor and Principal are members of the board of directors of the filing organization by reason of their positions (e.g., "ex officio"). Neither of them are compensated in any fashion by the filing organization. Form 990, Part VI, Section A, Line 7a The filing organization is controlled by the Divine Child Alumni Association by reason of that organization's ability to appoint and remove members of the board of directors of the filing organization, with the exception of the Pastor of the Church of the Divine Child and the Principal of Divine Child High School. The Divine Child Alumni Association, an IRC Section 501(c)(4) organization, in conjunction with input provided by the Pastor and Principal, direct the filing organization to distribute the investment earnings of the organization in support of Divine Child High School in such amounts and for such specific purposes as deemed appropriate. Form 990, Part VI, Section A, Line 7b See the response to Form 990, Part VI, Section A, Line 7a. Form 990, Part VI, Section B, Line 11b The organization does not have a formal process for review of the Form 990 prior to filing, such as having a review committee. Each year though, the Form is sent to Board Members prior to filing for their individual observation, review and comments. In addition, the Form 990 is prepared by an experienced CPA who is also on the Board of Directors. Form 990, Part VI, Section B, Line 12c The organization monitors its conflict of interest policy by board members discussing any potential conflicts of interest that might involve board members during meetings when new financial investments are being reviewed and approved or spending needs of Divine Child High School are reviewed as needed. These discussions involve whether any discussion or decision by the board of directors could present a conflict of interest involving a board member or an interested person. Any potential conflicts are required to be disclosed and the affected board member is required to recuse himself/herself from any discussion surrounding the matter and cannot participate in any vote concerning the matter, other than to answer questions that might arise for purposes of clarification. There have been no conflicts of interest required to be discussed or reported under the policy. Form 990, Part VI, Section C, Line 19 The organization does not make these policies available at the present time for public inspection as there is no requirement to do so, nor any particular reason of interest. Further, the organization does not have a website to make such inspection more easily accomplished. 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0