2024-11-11T18:12:58-06:00 2023-12-31 680300457 MACIAS GINI & O'CONNELL LLP 500 CAPITOL MALL SUITE 2200 SACRAMENTO CA 95814 990 2023-01-01 841617179 SWAMINARAYAN AKSHARPITH INC SWAM 7327771414 112 N MAIN ST ROBBINSVILLE NJ 085613209 MITUL PATEL PRESIDENT 7327771414 2024-10-30 1 0 PRUDENCE PUGEDA P00444443 9169284600 2024-10-30 2023 2024-10-15 13:58:12Z MITUL PATEL 112 N MAIN ST ROBBINSVILLE NJ 085613209 12609881 0 X N/A X 2002 TX TO PROVIDE SUPPORT FOR THE HINDU FAITH THROUGH PREPARING AND SELLING RELIGIOUS ITEMS AND MEDICINES RELATED TO ITS RELIGIOUS TENETS. 6 6 0 450 0 0 1000000 500000 0 0 0 0 1916750 3583956 2916750 4083956 3795 546 0 0 0 0 0 0 0 1111374 2007620 1115169 2008166 1801581 2075790 6563397 8712102 730294 803209 5833103 7908893 TO PROVIDE SUPPORT FOR THE HINDU FAITH THROUGH PREPARING AND SELLING RELIGIOUS ITEMS AND MEDICINES RELATED TO ITS RELIGIOUS TENETS. 0 0 1774713 546 3583278 SALES OF RELIGIOUS ITEMS AND HERBAL SUPPLEMENTS RELATED TO THE HINDU FAITH. 1774713 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 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 1 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X MR VIPUL THAKKAR 7327771414 112 N MAIN ST ROBBINSVILLE NJ 085613209 X X AJAY PATEL DIRECTOR 2.00 X 0 0 0 KALPESH SOLANKI DIRECTOR 2.00 X 0 0 0 SANJAY DESAI DIRECTOR 2.00 X 0 0 0 VISHAL GHELANI DIRECTOR 2.00 X 0 0 0 MITUL PATEL PRESIDENT & DIRECTOR 3.00 X X 0 0 0 VIPUL THAKKAR SECRETARY, TREASURER & DIR 3.00 X X 0 0 0 0 0 0 0 0 0 0 0 500000 500000 12109203 8525925 3583278 3583278 MISCELLANEOUS REVENUE 900099 678 678 678 4083956 3583278 0 678 X 546 546 1213091 1193911 19180 50200 50200 10117 10117 4782 4782 60850 48000 12850 4278 4278 2803 2803 OUTSIDE SERVICE 397697 230859 166838 CREDIT CARD 221128 221128 PACKING SUPPLIES 22936 22936 PEST CONTROL & CLEANING 5955 5955 13783 4330 9453 2008166 1774713 233453 0 938061 1912097 160115 409938 3049372 5434590 159149 156540 5412 2609 2410437 952868 6563397 8712102 123150 227748 607144 575461 730294 803209 X 5833103 7908893 0 0 5833103 7908893 6563397 8712102 2075790 0 X X 1 X 0 1 0 X X 8 BAPS NORTHEAST - DE 261529730 1 0 0 0 BAPS SOUTHEAST - DE 272508808 1 0 0 0 BAPS SOUTHEAST - DE 272508875 1 0 0 0 BAPS MIDWEST - DE 272508708 1 0 0 0 BAPS WEST - DE 272508982 1 0 0 0 BAPS INC - DE 261382031 1 1 546 0 BAPS SHAYONA LLC 261382031 1 0 0 0 BAPS ENDOWMENT INC 202889249 1 0 0 0 8 546 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 X 1 1 SCHEDULE A, PART IV, SECTION A - 1 THE ORGANIZATION SUPPORTS 8 ORGANIZATIONS VIZ. BAPS INC - DE, BAPS MIDWEST - DE, BAPS NORTHEAST - DE, BAPS SOUTHEAST - DE, BAPS SOUTHWEST - DE, BAPS WEST - DE, BAPS SHAYONA LLC, AND BAPS ENDOWMENT, INC. BAPS INC - DE IS THE UNITED STATES GOVERNING BODY FOR THE BAPS RELIGION WHEREAS THE OTHERS ARE REGIONAL ENTITIES. THE ORGANIZATION HAS LISTED BAPS INC - DE AS A SUPPORTED ORGANIZATION IN ITS ARTICLES OF INCORPORATION. THE ORGANIZATION'S ACTIVITIES ARE DIRECTED TO SUPPORT THE REGIONAL ORGANIZATIONS IN THEIR MISSION OF PROMOTING THE RELIGION. SCHEDULE A, PART IV, SECTION D - 2 THE ORGANIZATION'S DIRECTORS ARE APPOINTED BY THE REMAINING MEMBERS OF THE BOARD WHENEVER A VACANCY IS CREATED. HOWEVER, PRIOR TO ASSUMING OFFICE SUCH APPOINTMENT OF A DIRECTOR IS REQUIRED TO BE APPROVED BY BAPS INC - DE, THE SUPPORTED ORGANIZATION. THIS PROVIDES A CLOSE AND CONTINUOUS WORKING RELATIONSHIP BETWEEN THE ORGANIZATION AND BAPS INC - DE. SCHEDULE A, PART IV, SECTION E - 2A THE SUPPORTED ORGANIZATIONS ARE RELIGIOUS ORGANIZATIONS PROMOTING THE BAPS RELIGION AND CARRYING OUT THEIR ACTIVITIES THROUGH THEIR TEMPLES. THE ORGANIZATION DIRECTLY FURTHERS THE EXEMPT PURPOSE OF THE SUPPORTED ORGANIZATIONS BY MAKING AVAILABLE TO THE CONGREGATION OF THE SUPPORTED ORGANIZATIONS RELIGIOUS LITERATURE AND OTHER RELIGIOUS GOODS REQUIRED FOR DAILY WORSHIP. THE ORGANIZATION ALSO SUPPORTS BY PROVIDING THE ALTARS AND IDOLS OF DEITIES PLACED IN THE TEMPLES; IT ALSO SUPPORTS BY PROVIDING RELIGIOUS GOODS TO EACH TEMPLE WHICH ARE NECESSARY FOR THEM TO CARRY ON DAILY WORSHIP AND WEEKLY CONGREGATION. HENCE, THE ORGANIZATION PLAYS A MAJOR ROLE IN DIRECTLY FURTHER THE EXEMPT PURPOSES OF THE SUPPORTED ORGANIZATIONS. SCHEDULE A, PART IV, SECTION E - 2B THE SUPPORTED ORGANIZATIONS ARE RELIGIOUS ORGANIZATIONS PROMOTING THE BAPS RELIGION AND CARRYING OUT THEIR ACTIVITIES THROUGH THEIR TEMPLES. THE ORGANIZATION DIRECTLY FURTHERS THE EXEMPT PURPOSE OF THE SUPPORTED ORGANIZATIONS BY MAKING AVAILABLE TO THE CONGREGATION OF THE SUPPORTED ORGANIZATIONS RELIGIOUS LITERATURE AND OTHER RELIGIOUS GOODS REQUIRED FOR DAILY WORSHIP. THE ORGANIZATION ALSO SUPPORTS BY PROVIDING THE ALTARS AND IDOLS OF DEITIES PLACED IN THE TEMPLES; IT ALSO SUPPORTS BY PROVIDING RELIGIOUS GOODS TO EACH TEMPLE WHICH ARE NECESSARY FOR THEM TO CARRY ON DAILY WORSHIP AND WEEKLY CONGREGATION. HENCE, BUT FOR THE INVOLVEMENT OF THE ORGANIZATION, SUCH ACTIVITIES WOULD HAVE TO BE DIRECTLY UNDERTAKEN BY THE SUPPORTED ORGANIZATION AS THEY WOULD NOT BE ABLE TO FURTHER THEIR EXEMPT PURPOSE WITHOUT SUCH SERVICES AND GOODS AS THE ORGANIZATION PROVIDES. SCHEDULE A, PART I, LINE 12G COLUMN IV THE ORGANIZATION SUPPORTS 8 ORGANIZATIONS VIZ. BAPS INC - DE, BAPS MIDWEST - DE, BAPS NORTHEAST - DE, BAPS SOUTHEAST - DE, BAPS SOUTHWEST - DE, BAPS WEST - DE, BAPS SHAYONA LLC, AND BAPS ENDOWMENT, INC. BAPS INC - DE IS THE UNITED STATES GOVERNING BODY FOR THE BAPS RELIGION WHEREAS THE OTHERS ARE REGIONAL ENTITIES. THE ORGANIZATION HAS LISTED BAPS INC - DE AS A SUPPORTED ORGANIZATION IN ITS ARTICLES OF INCORPORATION. THE ORGANIZATION'S ACTIVITIES ARE DIRECTED TO SUPPORT THE REGIONAL ORGANIZATIONS IN THEIR MISSION OF PROMOTING THE RELIGION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 155117 152508 2609 4032 4032 0 2609 DEPOSIT WITH VENDOR 616760 SECURITY DEPOSIT 12000 DUE FROM AFFILIATES 324108 952868 DUE TO AFFILIATES 575461 575461 X PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE EVALUATION OF THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT BE SUSTAINABLE UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE TAX POSITIONS, AND THEN RECOGNIZING THE TAX BENEFIT THAT IS MORE LIKELY THAN NOT REALIZABLE. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD WOULD BE RECORDED AS A TAX EXPENSE IN THE CURRENT REPORTING PERIOD. MANAGEMENT BELIEVES ANY SUCH POSITION WOULD BE IMMATERIAL TO THE OVERALL FINANCIAL STATEMENTS. THE FEDERAL INCOME TAX RETURNS OF THE ORGANIZATION ARE GENERALLY SUBJECT TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM WHEN THE TAX RETURNS ARE FILED. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION HAS ITS OWN BOARD WHOSE MEMBERS ARE ELECTED BY THE REMAINING MEMBERS OF THE BOARD WHENEVER A VACANCY IS CREATED BY ANY MEMBER OF THE BOARD. HOWEVER, PRIOR TO ASSUMING OFFICE, AN APPOINTMENT OF ANY NEW MEMBER OF THE BOARD REQUIRES THE APPROVAL OF BOCHASANWASI SHRI AKSHAR PURUSHOTTAM SWAMINARAYAN SANSTHA INC. FORM 990, PART VI, SECTION B, LINE 11B A TENTATIVE DRAFT OF THE FORM 990 (BEFORE IT IS FINALIZED AND SENT TO IRS) IS SENT TO THE ORGANIZATION'S ACCOUNTANT VIA EMAIL, WHO REVIEWS AND DISCUSSES THE RETURN WITH THE GOVERNING BODY ALONG WITH THE UNDERLYING FINANCIAL STATEMENTS. ANY SUGGESTED CHANGES OR COMMENTS AND QUESTIONS ARE THEN DISCUSSED WITH THE CPA BY A CONFERENCE CALL. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAKES IT MANDATORY FOR THE INDIVIDUAL TO DISCLOSE HIS INTERESTS IN A TRANSACTION THAT HE MAY BE INVOLVED IN. FORM 990, PART VI, SECTION B, LINE 15 THERE ARE NO COMPENSATED OFFICERS, DIRECTORS OR TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A AJAY PATEL IS NO LONGER A DIRECTOR EFFECTIVE JUNE 17, 2024. FORM 990, PART IX, LINE 11G SERVICE FEE: PROGRAM SERVICE EXPENSES 1,193,911. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,193,911. PROFESSIONAL FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,180. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,180. FORM 990, PART IX, LINE 25 THE ORGANIZATION HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS UPDATE (ASU) 2016-14, "PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES", EFFECTIVE FOR THE FISCAL YEARS BEGINNING AFTER DECEMBER 15, 2017. THE ORGANIZATION'S SOLE PROGRAM IS TO PROVIDE SUPPORT FOR THE HINDU FAITH THROUGH SALE OF RELIGIOUS ITEMS AND MEDICINES RELATED ITS RELIGIOUS TENETS, AND HENCE, CERTAIN COSTS HAVE BEEN ALLOCATED AMONG PROGRAM SERVICES AND SUPPORTING SERVICES BENEFITTED. FORM 990, PART XII, LINE 2C MANAGEMENT IS RESPONSIBLE FOR OVERSIGHT OF THE ENGAGEMENT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. BAPS NORTHEAST - DE 112 N MAIN ST ROBBINSVILLE NJ 085613209 261529730 RELIGIOUS ACTIVITIES DE 501(C)(3) LINE 1 N/A 0 BAPS SOUTHEAST - DE 112 N MAIN ST ROBBINSVILLE NJ 085613209 272508808 RELIGIOUS ACTIVITIES DE 501(C)(3) LINE 1 N/A 0 BAPS SOUTHWEST - DE 112 N MAIN ST ROBBINSVILLE NJ 085613209 272508875 RELIGIOUS ACTIVITIES DE 501(C)(3) LINE 1 N/A 0 BAPS WEST - DE 112 N MAIN ST ROBBINSVILLE NJ 085613209 272508982 RELIGIOUS ACTIVITIES DE 501(C)(3) LINE 1 N/A 0 BAPS MIDWEST - DE 112 N MAIN ST ROBBINSVILLE NJ 085613209 272508708 RELIGIOUS ACTIVITIES DE 501(C)(3) LINE 1 N/A 0 BAPS INC - DE 112 N MAIN ST ROBBINSVILLE NJ 085613209 261382031 RELIGIOUS ACTIVITIES DE 501(C)(3) LINE 1 BAPS INC - DE 0 BAPS SHAYONA LLC 112 N MAIN ST ROBBINSVILLE NJ 085613209 261382031 RELIGIOUS ACTIVITIES DE 501(C)(3) LINE 1 N/A 0 BAPS ENDOWMENT INC 112 N MAIN ST ROBBINSVILLE NJ 085613209 202889249 RELIGIOUS ACTIVITIES DE 501(C)(3) LINE 1 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 BAPS ENDOWMENT INC C 500000 CASH VALUE BAPS AFFILIATES R 324108 CASH VALUE BAPS AFFILIATES S 575461 CASH VALUE BAPS AFFILIATES N 1193911 CASH VALUE SCHEDULE R PART II THE ABBREVIATED NAME BAPS INC - DE REFERS TO BOCHASANWASI SHRI AKSHAR PURUSHOTTAM SWAMINARAYAN SANSTHA INC. SCHEDULE R PART II & SCHEDULE A PART I 11G BAPS NORTHEAST - DE: THE ABBREVIATED NAME BAPS NORTHEAST - DE REFERS TO BOCHASANWASI SHRI AKSHAR PURUSHOTTAM SWAMINARAYAN SANSTHA - NORTHEAST INC. SCHEDULE R PART II & SCHEDULE A PART I 11G BAPS SOUTHEAST - DE: THE ABBREVIATED NAME BAPS SOUTHEAST - DE REFERS TO BOCHASANWASI SHRI AKSHAR PURUSHOTTAM SWAMINARAYAN SANSTHA - SOUTHEAST INC. SCHEDULE R PART II & SCHEDULE A PART I 11G BAPS MIDWEST - DE: THE ABBREVIATED NAME BAPS MIDWEST - DE REFERS TO BOCHASANWASI SHRI AKSHAR PURUSHOTTAM SWAMINARAYAN SANSTHA - MIDWEST INC. SCHEDULE R PART II & SCHEDULE A PART I 11G BAPS WEST - DE: THE ABBREVIATED NAME BAPS WEST - DE REFERS TO BOCHASANWASI SHREE AKSHAR PURUSHOTTAM SWAMINARAYAN SANSTHA - WEST INC.