2024-09-16T09:08:06+00:00 2023-10-31 350921680 CROWE LLP 5810 TENNYSON PARKWAY Suite 450 Plano TX 750244112 990 2022-11-01 750717135 Salesmanship Club of Dallas SALE 2149439700 106 E Tenth St 200 Dallas TX 752032296 Brandon Booker Senior Director of Finance 2149439700 2024-09-16 true Andrew J Gray P01517705 2147775200 2022 2024-08-08 14:25:15Z Teri Isaacs 106 E Tenth St 200 Dallas TX 752032296 12345573 false X WWW.SCDALLAS.ORG X 1921 TX TO PROMOTE THE EDUCATIONAL AND MENTAL HEALTH SERVICES FOR CHILDREN AND THEIR FAMILIES. 17 17 43 675 0 0 13268944 11296039 402154 425299 862651 445110 22540 29222 14556289 12195670 7762028 10122948 0 2837247 3638779 0 40222 -1404802 -2209637 9194473 11552090 5361816 643580 20703969 17536377 523969 486919 20180000 17049458 TO PROMOTE THE EDUCATIONAL AND MENTAL HEALTH SERVICES FOR CHILDREN AND THEIR FAMILIES THROUGH AN AFFILIATED NON-PROFIT OPERATING CORPORATION. THE SALESMANSHIP CLUB OF DALLAS PROVIDES THE MOMENTOUS INSTITUTE WITH OPERATING FUNDS NECESSARY TO CARRY OUT OPERATIONS AND ACTIVITIES OF ITS PROGRAMS AND FACILITIES NEEDS. false false 10933830 10122948 425687 The Salesmanship Club of Dallas (SCD) sponsors the programs of Momentous Institute. Momentous Institute is dedicated to innovative mental health services, education, and professional training to strengthen children, families and communities. The organization partners with over 5,000 children and family members directly through innovative education and therapeutic services. Momentous Institute offers a range of therapeutic services, including individual, family and group therapies, and parent education. Using a strength-based approach, children and families are able to walk through trauma, conflict and other challenges. Momentous School provides pre-kindergarten, children ages 3 through fifth grade education to students, the majority of whom qualify for a free or reduced lunch. Momentous School uses a strengths-based approach to weave experiences in social emotional health with a rich curriculum. The organization also invests in research and training, including the annual Changing the Odds conference, to reach far more children than could ever be seen directly. 10933830 true true false false false false false false true true false false true true true false true false false false false false false false false false true true true false false false false false false false false false false false false false true true true false false true 20 0 true 43 true false false false false false true true false false false false false false X 17 17 true false false false true true true true false false false true true true true true true true true false X Brandon Booker 2149439700 106 E Tenth St Ste 200 Dallas TX 75203 CARLOS PENA Secretary (as of Sept. 2023), Director 1.0 0 X X 0 0 0 JAMES L LOZIER JR TREASURER (as of Sept. 2023), Director 8.0 8.0 X X 0 0 0 James McAuley 1ST VP 1.0 0 X X 0 0 0 JEFFREY J WALTER SECRETARY (Thru Sept. 2023) 1.0 0 X X 0 0 0 JOSEPH MERRITT 1ST VP (Thru Sept. 2023) 1.0 0 X X 0 0 0 M BLAIR ODEN 2nd VP (Thru Sept. 2023) 1.0 0 X X 0 0 0 MARCUS E KNIGHT 2ND VP (as of Sept. 2023), Director 1.0 1.0 X X 0 0 0 R ROBERT ENGSTROM JR Treasurer (thru Sept. 2023), DIRECTOR 1.0 0 X X 0 0 0 SCOTT A WOOD President (as of Sept. 2023) 1.0 1.0 X X 0 0 0 TIMOTHY MARRON JR President (thru Sept. 2023), DIRECTOR 1.0 1.0 X X 0 0 0 ALAN FRIEDMAN DIRECTOR (thru Sept. 2023) 1.0 1.0 X 0 0 0 ANTHONY DONA Director 1.0 1.0 X 0 0 0 C PRICE WAGNER Director 1.0 2.0 X 0 0 0 Charles Spradley Director 1.0 0 X 0 0 0 CHRISTIAN T METTEN Director 1.0 0 X 0 0 0 Frankie Basso Director 1.0 0 X 0 0 0 GUY KERR Director 1.0 1.0 X 0 0 0 J ROBERT CARTER III DIRECTOR (thru Sept. 2023) 1.0 0 X 0 0 0 JASON KULAS DIRECTOR 1.0 1.0 X 0 0 0 JEFFREY A BARNES DIRECTOR (thru Sept. 2023) 1.0 1.0 X 0 0 0 JEFFREY T ECKERT Director 1.0 0 X 0 0 0 JOSEPH K YOUNG III DIRECTOR (thru Sept. 2023) 1.0 1.0 X 0 0 0 LAWRENCE WESSON DIRECTOR (thru Sept. 2023) 1.0 0 X 0 0 0 Randall R Engstrom Director 1.0 0 X 0 0 0 ROBERT SMITH DIRECTOR (thru Sept. 2023) 1.0 1.0 X 0 0 0 STEPHEN BARLEY DIRECTOR (thru Sept. 2023) 1.0 0 X 0 0 0 TIMOTHY P COSTELLO DIRECTOR 1.0 0 X 0 0 0 BRANDON BOOKER SR. DIRECTOR OF FINANCE 8.0 24.0 X 79864 0 18054 TERI ISAACS COO 8.0 20.0 X 333674 0 29276 JON DRAGO Tournament Director 5.0 0 X 314225 0 42001 Bette A Rathjen Manager, Admin. Services & Contracts 40.0 0 X 100218 0 19966 BRADLEY HOWLAND DIRECTOR OF OPERATIONS 40.0 0 X 121010 0 30108 CHARLES MACKEY SR. DIRECTOR OF EVENT REVENUE 40.0 0 X 130077 0 25324 LINDA JILEK Controller 8.0 24.0 X 129181 0 38255 MARIA MALDONADO HUMAN RESOURCES DIRECTOR 40.0 0 X 124148 0 20745 1332397 0 223729 8 false true false Diversity Crew LLC 2828 Orchid St Carrollton TX 75007 DEI Consulting Services SCSH Captial LLC 3920 University Blvd Dallas TX 75205 Consulting services 0 611125 6822945 458335 3403634 11296039 CLUB ACTIVITIES 561000 425299 425299 0 0 0 0 425299 391113 391113 28834 28834 0 0 200900 3000 125590 24313 75310 -21313 53997 53997 Refunds & rebates 900099 388 388 0 0 0 0 388 12195670 425687 0 473944 10084185 10084185 38763 38763 819886 819886 2187088 97480 2089608 106562 5634 100928 321975 11113 310862 203268 6758 196510 60000 60000 55980 55980 24644 24644 53628 0 53628 0 2829 2829 290264 279280 10984 126613 97375 29238 71746 5464 66282 4102 4102 9697 9697 19851 3320 16531 58915 58915 CLUB MEMBER SOCIAL FUNCTIONS 665485 665485 Committee Expenses 15628 15628 OVERHEAD ALLOCATIONS -3669019 -3669019 0 0 0 0 11552090 10933830 578038 40222 5767860 4584871 14583 7800 0 0 0 0 177840 177463 30347 51057 2523976 2097195 401332 426781 7899834 9386317 0 0 6412173 2902088 20703969 17536377 187184 168517 121254 118372 0 0 215531 200030 523969 486919 X 14458411 11317858 5721589 5731600 20180000 17049458 20703969 17536377 X 643580 -74122 -3700000 X false true X true false X 9275629 8188409 10551268 13268944 11296039 52580289 435331 166439 429720 402154 425299 1858943 0 0 0 9710960 8354848 10980988 13671098 11721338 54439232 6159732 5063110 5652698 6411576 6824605 30111721 0 0 0 0 0 0 6159732 5063110 5652698 6411576 6824605 30111721 24327511 166973 109569 85487 139751 419947 921727 0 166973 109569 85487 139751 419947 921727 0 1532 2962 1114 3323 388 9319 9879465 8467379 11067589 13814172 12141673 55370278 0.4394 0.4716 0.02 0.01 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - REFUNDS AND REBATES, COLUMN A - 532.0, COLUMN B - 2962.0, COLUMN C - 1114.0, COLUMN D - 3323.0, COLUMN E - 388.0, COLUMN F - 8319.0; DESCRIPTION - PROCEEDS FROM TIMBER SALES, COLUMN A - 1000.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 1000.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3960230 100100 23210 198582 20644 3864314 4024335 475183 -321466 197667 20155 3960230 3267271 153848 769397 147111 19070 4024335 2974710 100100 330820 121364 16995 3267271 2245854 100000 291513 105808 -459679 16528 2974710 0.0 0.2874 0.7126 false false 323617 323617 1435542 1435542 0 106311 73716 32595 408019 359424 48595 250487 228513 21974 426781 DUE FROM RELATED EXEMPT ENTITIES 2902088 CONTRIBUTIONS RECEIVABLE 2902088 DUE TO Related exempt entities 200030 200030 X 12121548 -74122 0 -74122 12195670 0 0 12195670 11552090 0 0 11552090 0 0 11552090 Schedule D, Part V, Line 4 Intended uses of endowment funds THROUGH THE SALESMANSHIP CLUB SCHOLARSHIP PROGRAM, THE DESIGNATED FUNDS HELP CLIENTS AND FORMER CLIENTS IMPROVE THEIR LIVES THROUGH THE PURSUIT OF HIGHER EDUCATION. AFTER SUBMITTING AN APPLICATION AND SUCCESSFULLY INTERVIEWING AND MEETING ALL APPLICATION CRITERIA, FUNDS ARE USED TO HELP SCHOLARSHIP RECIPIENTS PAY FOR EDUCATION COSTS INCLUDING TUITION, FEES, BOOKS AND OTHER PRE-APPROVED EXPENSES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE CLUB IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE (THE "CODE"), EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ADDITION, THE CLUB HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. FOR THE YEARS ENDED OCTOBER 31, 2023 AND 2022, THE CLUB HAD NO NET UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE CLUB'S TAX RETURN TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. A RECONCILIATION IS NOT PROVIDED HEREIN, AS THE BEGINNING AND ENDING AMOUNTS OF UNRECOGNIZED BENEFITS ARE ZERO, WITH NO INTERIM ADDITIONS, REDUCTIONS, OR SETTLEMENTS. THE CLUB IS RELYING ON ITS TAX-EXEMPT STATUS AND ITS ADHERENCE TO ALL APPLICABLE LAWS AND REGULATIONS TO PRESERVE THAT STATUS. HOWEVER, THE CONCLUSIONS REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF. THE CLUB RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS AS INCOME TAX EXPENSE. THE CLUB'S INFORMATIONAL RETURNS FILED ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THE LATER OF THE DUE DATE OR DATE OF FILING. true Momentous Institute 106 E 10th St Dallas TX 75203 751855620 501(c)(3) 10069185 Support for social and emotional health programs BOYSCOUTSOFAMERICA 1325WestWalnutHillLane Irving TX 750383008 221576300 501(c)(3) 15000 Annual National Jamboree 2 0 HOLIDAY GIFTS TO NEEDY STUDENTS 248 23213 HOLIDAY GIFTS TO NEEDY FAMILIES 50 15550 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. GRANTS ARE AWARDED SOLELY TO RELATED ORGANIZATIONS. REVIEW OF RELATED ORGANIZATIONS' OPERATIONS AND FINANCIAL STATEMENTS ARE PERFORMED ON A REGULAR BASIS BY MANAGEMENT AS WELL AS BOARD OF DIRECTORS. X X X false false false false false false false true false TERI ISAACS COO 291174 0 30000 0 12500 0 17525 0 11751 0 362950 0 0 0 JON DRAGO Tournament Director 252225 0 50000 0 12000 0 15866 0 26135 0 356226 0 0 0 BRADLEY HOWLAND DIRECTOR OF OPERATIONS 121010 0 0 0 0 0 7690 0 22418 0 151118 0 0 0 LINDA JILEK Controller 129181 0 0 0 0 0 8641 0 29614 0 167436 0 0 0 CHARLES MACKEY SR. DIRECTOR OF EVENT REVENUE 130077 0 0 0 0 0 2572 0 22752 0 155401 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments Bonuses are "non-fixed" payments that are determined during the compensation review process and discretionary in that an evaluation and assessment is conducted by the compensation committee and based on discussion and analysis, bonuses are awarded accordingly. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Director R. ROBERT ENGSTROM, JR. AND DIRECTOR RANDALL R. ENGSTROM - Family relationship Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION HAS FIVE CLASSES OF MEMBERS: ACTIVE, LIFE, ASSOCIATE, COMMUNITY AND HONORARY. THE RIGHTS OF MEMBERS ARE DESCRIBED AT PART VI, SECTION A, LINES 7A & 7B. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ACTIVE MEMBERS ARE MEMBERS IN GOOD STANDING WITH RESPECT TO REGULAR ATTENDANCE, FUNDRAISING EFFORTS, AND PARTICIPATION. ACTIVE MEMBERS SHALL BE ENTITLED TO ALL PRIVILEGES OF THE CLUB, INCLUDING THE RIGHT TO VOTE AND HOLD OFFICE AND THE RIGHT TO PARTICIPATE IN ALL CLUB ACTIVITIES. LIFE MEMBERS ARE THOSE MEMBERS WHO HAVE SERVED AS AN ACTIVE MEMBER FOR A TOTAL OF 25 YEARS, OR ANY ACTIVE MEMBER SERVING 15 YEARS AND AT LEAST 65 YEARS OF AGE. LIFE MEMBERS SHALL BE ENTITLED TO ALL PRIVILEGES OF THE CLUB INCLUDING THE RIGHT TO VOTE AND HOLD OFFICE, AND THE RIGHT TO PARTICIPATE IN ALL CLUB ACTIVITIES. ASSOCIATE MEMBERS ARE ACTIVE MEMBERS WHO HAVE SERVED AT LEAST 10 YEARS WHO CAN GIVE SATISFACTORY REASON WHY THEY CANNOT CONTINUE ACTIVE MEMBERSHIP YET DESIRE TO CONTINUE ASSOCIATION WITH THE CLUB. ASSOCIATE MEMBERS SHALL BE ENTITLED TO ALL PRIVILEGES OF THE CLUB, EXCEPT THE RIGHT TO VOTE AND TO HOLD OFFICE. COMMUNITY MEMBERS HAVE ALL THE RIGHTS AND PRIVILEGES OF ACTIVE MEMBERS. HONORARY MEMBERSHIPS ARE AWARDED TO INDIVIDUALS WHO HAVE MADE SIGNIFICANT CONTRIBUTIONS TO THE BETTERMENT AND WELFARE OF THE COMMUNITY AT LARGE, OR WHO HAVE EVIDENCED AN INTENSE INTEREST IN THE CLUB OR ITS ACTIVITIES AND HAVE SUPPORTED SUCH INTEREST IN A MATERIAL OR PERSONAL WAY. HONORARY MEMBERS ARE ENTITLED TO ALL THE PRIVILEGES OF THE CLUB, EXCEPT THE RIGHT TO VOTE AND TO HOLD OFFICE. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders ARTICLE VII, SECTION 3. - THE MEMBERS OF THE BOARD OF DIRECTORS SHALL BE ELECTED BY VOTE OF THE CLUB MEMBERS ENTITLED TO VOTE AND PRESENT ON ELECTION DAY. ARTICLE XVII, SECTION 1 - THESE BYLAWS MAY BE ALTERED OR AMENDED IN WHOLE OR IN PART, OR REPEALED AND NEW BYLAWS MAY BE ADOPTED UPON: (I): THE AFFIRMATIVE VOTE OF AT LEAST TWO-THIRDS OF THE DIRECTORS OF THE CLUB THEN IN OFFICE AT ANY MEETING OF THE BOARD OF DIRECTORS, IF AT LEAST SEVEN DAYS WRITTEN NOTICE IS GIVEN OF AN INTENTION TO ALTER, AMEND OR REPEAL THESE BYLAWS OR TO ADOPT NEW BYLAWS AT SUCH A MEETING, AND SUCH NOTICE CONTAINS A STATEMENT OF THE NATURE OF THE PROPOSED AMENDMENT(S); AND (II) THE AFFIRMATIVE VOTE OF AT LEAST TWO-THIRDS OF THE MEMBERS OF THE CLUB ENTITLED TO VOTE AND PRESENT AT ANY REGULAR OR SPECIAL MEETING, SO LONG AS WRITTEN NOTICE OF THE PROPOSED AMENDMENT HAS BEEN PROVIDED TO ALL CLUB MEMBERS AT LEAST SEVEN DAYS IN ADVANCE OF THE MEETING; PROVIDED, HOWEVER, THAT NO AMENDMENT SHALL EVER BE MADE WHICH WOULD OR MIGHT RESULT IN THE DIVERSION OF ANY FUNDS OR ASSETS OF THE CLUB TO ANY USE OR PURPOSE OTHER THAN THE CHARITABLE AND EDUCATIONAL PURPOSES FOR WHICH THE CLUB IS ORGANIZED, OR WHICH WOULD OR MIGHT CONTRAVENE THE RESTATED CERTIFICATE OF FORMATION OF THE CLUB. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body All committees document meetings and actions. However, the organization did not have any committees with authority to act on behalf of the governing body. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED AND REVIEWED BY AN OUTSIDE ACCOUNTING FIRM. UPON COMPLETION, THE DOCUMENT IS REVIEWED BY THE CONTROLLER, SR. DIRECTOR OF FINANCE AND THE EXECUTIVE DIRECTOR. COPIES OF THE COMPLETED FORM 990 ARE DISTRIBUTED TO THE GOVERNING BODY FOR COMMENTS AND QUESTIONS. Any clarifications or changes required to the final form will be made and returned to the governing body prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ON AN ANNUAL BASIS. ALL POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO ENTERING INTO ANY CONTRACT. MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM DISCUSSIONS AND VOTING WITH RESPECT TO POTENTIAL CONFLICTS. OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLY WITH PERSONNEL POLICY S MANUAL THAT CONTAINS A CONFLICT OF INTEREST COMPONENT WITH A DUTY TO DISCLOSE POTENTIAL CONFLICTS AS THEY ARISE. Form 990, Part VI, Line 15a Process to establish compensation of top management official The executive director's salary is established using the following processes. The Human Resources Department conducts a comprehensive salary study annually based on analysis of data from comparable organizations, salary survey data and periodically, the consultation with independent compensation specialists. The Executive Compensation Committee reviews this information and utilizes it to recommend merit increases and bonuses. The recommendations (based on the provided data, individual performance, and budget feasibility) are submitted to the Board of Directors for final approval. Form 990, Part VI, Line 15b Process to establish compensation of other employees The compensation approval process for the other officers and key employees follows the same procedures detailed for the executive director, however, it is a factor of the overall compensation review process completed by the Compensation Committee. Form 990, Part VI, Line 19 Required documents available to the public COPIES OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Net asset distribution to SCF Charitable Properties - -3700000; MOMENTOUS INSTITUTE 106 E 10TH STREET SUITE 200 DALLAS TX 75203 751855620 EDUCATION AND THERAPY TX 501(c)(3) Type I SALESMANSHIP CLUB OF DALLAS true SCF CHARITABLE PROPERTIES INC 106 E 10TH STREET SUITE 200 DALLAS TX 75203 020721727 HOLDING CO. TX 501(c)(3) Type I SALESMANSHIP CLUB OF DALLAS true SALESMANSHIP CLUB FOUNDATION 106 E 10TH STREET SUITE 200 DALLAS TX 75203 752439715 FUNDRAISING TX 501(c)(3) Type I SALESMANSHIP CLUB OF DALLAS true false true true false false false false false false true false false false false false true true true false Momentous Institute B 10069185 Cash Salesmanship Club Foundation C 6822945 Cash Momentous Institute P 133747 Cash Momentous Institute Q 874982 Cash Salesmanship Club Foundation Q 504246 Cash SCF Charitable Properties Inc Q 98902 Cash