Junior League Of South Brevard Inc in Melbourne, Florida (FL)

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Junior League Of South Brevard Inc
Employer Identification Number (EIN)237094004
Name of OrganizationJunior League Of South Brevard Inc
Address1501 Avocado Avenue, Melbourne, FL 32935-6593
ActivitiesOther school related activities
SubsectionCharitable Organization, Educational Organization
Ruling Date02/1971
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period05/2014
Assets$100,000 to $499,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$133,330
Amount of Income$111,296
Form 990 Revenue Amount$72,102
National Taxonomy of Exempt Entities (NTEE)Community Improvement, Capacity Building: Women's Service Clubs


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Amount of income in 2014: $111,296
Junior League Of South Brevard Inc: 

 $111,296
Other organizations performing similar types of work: 

 $180,179

Assets in 2014: $133,330
Junior League Of South Brevard Inc: 

 $133,330
Other organizations performing similar types of work: 

 $491,902

Expenses in 2013: $64,653
Junior League Of South Brevard Inc: 

 $64,653
Other organizations performing similar types of work: 

 $125,512

Income to expenses ratio in 2013: 1.7
Junior League Of South Brevard Inc: 

 1.7
Other organizations performing similar types of work: 

 1.4

Expenses allocated to program services in 2007: 51.4%
Junior League Of South Brevard Inc: 

 51.4%
Other organizations performing similar types of work: 

 54.5%

Grants share in income in 2013: 42.8%
This organization: 

 42.8%
Other organizations performing similar types of work: 

 41.9%

Financial snapshot ($)

Revenue for 2013

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20122013
Total revenue$75,544$80,139
Contributions, gifts, grants, and similar amounts received$941$34,339
Program service revenue including government fees and contracts$0$0
Membership dues and assessments$21,900$0
Investment income$118$84
Gain/Loss from sale of assets other than inventory$0$0
Net income/loss from gaming and fundraising events$50,595$43,446
Gross income from gaming$0$0
Gross income from fundraising events$80,510$77,433
Less: direct expenses from gaming and fundraising events$29,915$33,987
Gross profit/loss from sales of inventory$80$0
Other revenue$1,910$2,270
Total expenses$82,021$64,653
Total net assets$87,545$103,031
Excess/Deficit for the year$-6,477$15,486
Net assets or fund balances at beginning of year$94,022$87,545
Other changes in net assets or fund balances$0$0
Net assets or fund balances at end of year$87,545$103,031
Balance Sheets
20122013
Total assets$112,346$124,438
Total liabilities$24,801$21,407
Net assets or fund balances$87,545$103,031
Other Information
20122013
Did the organization engage in any significant activity not previously reported to the IRS?NoNo
Were any significant changes made to the organizing or governing documents?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNoNo
Has the organization filed a Form 990-T for the year?NoNo
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?NoNo
Amount of political expenditures, direct or indirect$0$0
Did the organization file Form 1120-POL for this year?NoNo
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?NoNo
Total amount involved$0$0
Initiation fees and capital contributions$0$0
Gross receipts for public use of club facilities$0$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?NoNo
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?NoNo
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$574,087
Subtotal$574,087
Gifts, grants, contributions, and membership fees received$166,295
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$407,792
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$577,860
Public support$574,087
Subtotal$3,773
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$3,773
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$170,271$133,929$196,554$128,174$139,482$150,106$148,790$120,218
Contributions, gifts, grants, and similar amounts received$10,686$10,285$60,527$0$0$0$0$0
Contributions to donor advised funds$0$0
Direct public support$10,686$10,285$5,397$0$0$0$0$0
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$55,130$0$0$0$0$0
Program service revenue including government fees and contracts$10,782$595$0$0$0$0$0$1,000
Membership dues and assessments$15,163$31,792$34,435$29,445$29,627$29,804$29,644$26,345
Interest on savings and temporary cash investments$16,757$6,010$2,842$1,715$0$2,253$6,874$9,673
Dividends and interest from securities$0$0$0$0$1,798$4,079$5,438$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$116,883$85,247$98,750$84,382$106,054$109,509$90,468$76,088
Gross revenue$203,467$158,920$160,330$183,547$182,826$188,692$181,597$132,219
Less: direct expenses other than fundraising expenses$86,584$73,673$61,580$99,165$76,772$79,183$91,129$56,131
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$0$0$0$12,632$2,003$4,461$16,366$7,112
Total expenses$215,485$300,202$117,199$296,101$119,442$115,359$143,903$133,496
Program services$155,348$228,543$17,587$224,510$65,940$54,447$84,603$68,643
Management and general$37,458$55,093$63,362$71,591$53,502$60,912$59,300$56,550
Fundraising$22,679$16,566$36,250$0$0$0$0$8,303
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$455,673$289,400$368,755$200,828$220,868$255,615$260,502$247,224
Excess or (deficit) for the year$-45,214$-166,273$79,355$-167,927$20,040$34,747$4,887$-13,278
Net assets or fund balances at beginning of year$500,887$455,673$289,400$368,755$200,828$220,868$255,615$260,502
Other changes in net assets or fund balances$0$0$0$0$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$133,496$68,643$56,550$8,303
Grants paid from donor advised funds$0
Other grants and allocations$9,987
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$1,637$1,637$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$83$83$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$2,265$0$2,265$0
Legal fees$625$0$625$0
Supplies$1,787$0$1,787$0
Telephone$0$0$0$0
Postage and shipping$1,684$1,684$0$0
Occupancy$16,969$8,485$8,484$0
Equipment rental and maintenance$2,371$0$2,371$0
Printing and publications$8,238$0$6,188$2,050
Travel$7,571$0$7,571$0
Conferences, conventions, and meetings$13,598$6,799$6,799$0
Interest$0$0$0$0
Depreciation, depletion, etc.$833$833$0$0
Other expenses not covered above$65,848$39,135$20,460$6,253
Balance Sheets
20002001200220032004200520062007
Total assets$475,568$317,009$411,563$228,598$247,908$282,483$284,402$268,449
Cash - non-interest-bearing$40,822$99,290$55,895$40,713$0$0$0$0
Savings and temporary cash investments$308,970$214,701$287,708$178,712$232,417$269,380$274,871$228,764
Accounts receivable less allowance for doubtful accounts$0$0$55,130$0$0$2,948$0$78
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$1,549$2,547$7,887$4,990$11,013$5,697$6,301$37,210
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$4,472$4,183$4,478$3,250$2,022$1,189
Other assets, including program-related investments$124,227$471$471$0$0$1,208$1,208$1,208
Total liabilities$19,895$27,609$42,808$27,770$27,040$26,868$23,900$21,225
Accounts payable and accrued expenses$5,597$4,725$18,625$2,426$1,620$310$0$0
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$14,298$22,884$24,183$25,344$25,420$26,558$23,900$21,225
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$475,568$317,009$411,563$228,598$247,908$282,483$284,402$268,449
Total net assets or fund balances$455,673$289,400$368,755$200,828$220,868$255,615$260,502$247,224
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$0$0$0$128,174$139,482$150,106$148,790$120,218
Total revenue, gains, and other support per audited financial statements$0$0$0$128,174$139,482$150,106$148,790$120,218
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$0$0$0$296,101$119,442$115,359$143,903$133,496
Total expenses and losses per audited financial statements$0$0$0$296,101$119,442$114,674$143,903$133,496
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$685$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$685$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings9
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$120,218
Program service revenue
Program service revenue 1000000$000$0$1,000
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$26,345
Interest on savings and temporary cash investments000000$000$0$9,673
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$76,088
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$7,112
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$142,227$170,271$133,929$258,134$214,707$214,251$224,828$223,553
Gifts, grants, and contributions received$0$0$0$60,527$0$0$0$0
Membership fees received$52,342$25,849$42,077$34,435$29,445$29,627$29,804$29,644
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$77,205$127,665$85,842$160,330$183,547$182,826$188,692$181,597
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$12,680$16,757$6,010$2,842$1,715$1,798$6,332$12,312
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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IdNameAddressStateEstablishedTotal Income
1Junior League Of Greater Orlando Florida Inc2010 N Orange Ave, Orlando, FL 32804-5533FL1949-06$400,112
2Junior League Of South Brevard Inc1501 Avocado Avenue, Melbourne, FL 32935-6593FL1971-02$111,296
3Junior League Of Tampa Inc87 Columbia Dr, Tampa, FL 33606-3584FL1942-10$1,149,479
4Junior League Of Boca Raton Inc261 Nw 13th St, Boca Raton, FL 33432-1402FL1974-11$794,830
5The Junior League Of Knoxville Inc607 Market Street, Knoxville, TN 37902-2210TN1942-11$515,707
6Junior League Of Jacksonville Inc2165 Park St, Jacksonville, FL 32204-3811FL1942-08$417,673
7Junior League Of Miami Inc713 Biltmore Way, Coral Gables, FL 33134-7522FL1942-09$313,158
8Junior League Of Greater Lakeland IncPO BOX 8797, Lakeland, FL 33806-8797FL1952-11$294,979
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15Association Of Asian Indian Women In Ohio6751 Pheasants Ridge, Hudson, OH 44236OH1989-12$0
16Hadassah The Womens Zionist Organization Of America Inc, 09-667-000 90002231 Athens Area5453 Welbourne Pl, New Albany, OH 43054-6024OH1943-08$0
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Number of organizations performing similar types of work
Alabama6
Arkansas4
Arizona2
California19
Colorado5
Connecticut6
District of Columbia3
Delaware1
Florida26
Georgia12
Hawaii1
Iowa6
Idaho1
Illinois13
Indiana5
Kansas4
Kentucky5
Louisiana5
Massachusetts4
Maryland4
Maine2
Michigan12
Minnesota6
Missouri5
Mississippi1
Montana2
North Carolina10
North Dakota1
Nebraska3
New Jersey12
New Mexico1
Nevada2
New York30
Ohio17
Oklahoma4
Oregon3
Pennsylvania11
Rhode Island1
South Carolina6
South Dakota1
Tennessee9
Texas32
Utah2
Virginia9
Washington8
Wisconsin5
West Virginia5
Total332

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