2024-11-15T17:24:50-06:00 2023-12-31 135565207 KPMG LLP 301 MAIN STREET SUITE 2150 BATON ROUGE LA 70801 990 2023-01-01 756035893 THE CRYSTAL CHARITY BALL CRYS 2145265868 3838 OAK LAWN AVENUE L150 DALLAS TX 75219 MARY ANN VACILEK CONTROLLER 2145265868 2024-11-15 1 0 BRITTANY K ELLISER P01284594 2253444000 2024-11-15 2023 2024-10-15 13:58:12Z MARY ANN VACILEK 3838 OAK LAWN AVENUE L150 DALLAS TX 75219 10898223 0 X WWW.CRYSTALCHARITYBALL.ORG X 1952 TX SEE SCHEDULE O.TO SUPPORT CHARITABLE, RELIGIOUS, OR EDUCATIONAL ORGANIZATIONS IN DALLAS COUNTY, TEXAS WHICH ARE PRIMARILY CONCERNED WITH OR FOR THE CARE, DEVELOPMENT OR WELFARE FOR CHILDREN. 6 6 3 100 0 0 8415448 8426490 0 0 592424 531937 -680458 -60748 8327414 8897679 7185055 5631134 0 0 374518 395910 0 0 1574101 1275687 2124079 8835260 8151123 -507846 746556 36785651 41554194 5359558 5761532 31426093 35792662 X SEE SCHEDULE O - FORM 990, PART III, LINE 1TO AID, SUPPORT, AND MAKE CONTRIBUTIONS AND DONATIONS TO CHARITABLE, RELIGIOUS, OR EDUCATIONAL AGENCIES AND ORGANIZATIONS LOCATED IN DALLAS COUNTY, TEXAS WHICH ARE PRIMARILY CONCERNED WITH OR FOR THE CARE, DEVELOPMENT OR WELFARE OF CHILDREN. 0 0 6161755 5631134 SEE SCHEDULE O - FORM 990, PART III, LINE 4ATHE PRIMARY PURPOSE OF THE CRYSTAL CHARITY BALL (CCB) IS TO AID, SUPPORT AND MAKE CONTRIBUTIONS AND DONATIONS TO CHARITABLE, RELIGIOUS, EDUCATIONAL, MEDICAL INSTITUTIONS, AND SOCIAL AGENCIES WHICH ARE PRIMARILY CONCERNED WITH OR FOR THE CARE, DEVELOPMENT OR WELFARE OF CHILDREN. EACH YEAR, THE CRYSTAL CHARITY BALL SELECTS NON-PROFIT ORGANIZATIONS LOCATED IN DALLAS COUNTY, TEXAS AS BENEFICIARIES OF ITS FINANCIAL SUPPORT. THESE BENEFICIARIES ARE SELECTED BY THE MEMBERS OF THE CRYSTAL CHARITY BALL, WHO SERVE AS VOLUNTEERS OF THE ORGANIZATION. THE CRYSTAL CHARITY BALL HOSTS AN ANNUAL BALL AND FASHION SHOW AND SOLICITS CONTRIBUTIONS FROM CORPORATIONS, FOUNDATIONS, AND INDIVIDUALS IN ORDER TO MEET ITS PLEDGE OF FINANCIAL SUPPORT TO THE BENEFICIARIES. THE ORGANIZATIONS THAT RECEIVED GRANTS DURING 2023 ARE LISTED ON SCHEDULE I ALONG WITH THE GRANT AMOUNTS AND PURPOSES. TOTAL PROGRAM SERVICE EXPENSE FOR 2023 EQUALED $6,146,801 WHICH DOES NOT INCLUDE $943,834 OF DONATED SERVICES AND FACILITIES THE CRYSTAL CHARITY BALL RECEIVED TO HOST ITS ANNUAL EVENTS. DONATIONS MADE DIRECTLY TO BENEFICIARIES BY OTHER THIRD PARTIES ON BEHALF OF CCB TOTALED $2,189,816 FOR THE YEAR ENDED DECEMBER 31, 2023. THE DIRECT DONATIONS WERE NOT REFLECTED ON THIS RETURN BECAUSE CCB WAS NOT AN ACTING AGENT OF THE BENEFICIARY ORGANIZATIONS AND THE FUNDS WERE NEVER IN THE CONTROL OF CCB. HOWEVER, THE DIRECT DONATIONS WERE MADE TO THE BENEFICIARIES AS A RESULT OF CCB'S ACTIVITIES AND THE DONORS WERE OFFERED CERTAIN BENEFITS FROM CCB FOR THEIR DONATIONS. 6161755 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 22 7 1 3 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X MARY ANN VACILEK 2145265868 3838 OAK LAWN AVENUE SUITE L150 DALLAS TX 75219 X X SUSAN FARRIS PAST BALL CHAIRMAN 0.10 0.00 X 0 0 0 ANGIE KADESKY CHAIRMAN 40.00 0.00 X X 0 0 0 CHERYL JOYNER CHAIRMAN-ELECT 5.00 0.00 X X 0 0 0 JENNIFER DIX SECRETARY 0.50 0.00 X X 0 0 0 DAFFAN NETTLE TREASURER 0.50 0.00 X X 0 0 0 CLAIRE EMANUELSON MEMBER-AT-LARGE 0.25 0.00 X 0 0 0 CYNTHIA E ETHEL OFFICE MANAGER 40.00 0.00 X 118786 0 0 MARY ANN VACILEK CONTROLLER 40.00 0.00 X 107625 0 0 226411 0 0 2 0 0 0 TOM ADDIS PRODUCTIONS INC PO BOX 190425 DALLAS TX 75219 BALL DECOR 681996 1 8034295 392195 1245982 8426490 531468 531468 469 0 469 469 469 1191692 8034295 1755018 -563326 -563326 737518 245526 491992 491992 MISC REVENUE 900099 10586 10586 10586 8897679 0 0 471189 5631134 5631134 395910 91059 71264 233587 80900 18607 14562 47731 159726 36737 28751 94238 146832 33771 26430 86631 45421 10447 8176 26798 PUBLIC RELATIONS & OTHE 1194325 255944 200301 738080 SECURITY AND STORAGE 189160 43507 34049 111604 PRINTING 176301 40549 31734 104018 FOOD AND BEVERAGE 131414 131414 8151123 6161755 415267 1574101 9220419 9760077 51974 118703 147007 155988 624864 609428 2864 15436 27363387 30296545 0 1207445 36785651 41554194 615967 3631134 4624055 758311 98190 159313 21346 1212774 5359558 5761532 X 21058979 22885176 10367114 12907486 31426093 35792662 36785651 41554194 746556 3620013 0 X 0 1 X 1 0 X 9659007 7239398 9476024 8415448 8426490 43216367 9659007 7239398 9476024 8415448 8426490 43216367 4095649 39120718 448074 456358 433810 591660 531468 2461370 40 11709 8973 8503 10586 39811 45717548 0.85570 0.86320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2019 AMOUNT: $ 40. 2020 AMOUNT: $ 11,709. 2021 AMOUNT: $ 8,973. 2022 AMOUNT: $ 8,503. 2023 AMOUNT: $ 10,586. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28554241 460000 4125572 815000 142367 32182446 33164118 1060000 -5497737 172140 28554241 27605419 510000 5183596 134897 33164118 22298283 2010000 4226748 800000 129612 27605419 15814156 2170000 4386000 71873 22298283 0.63652 0.36348 0 0 260802 245366 15436 364062 364062 0 15436 LEASE INCENTIVE 170554 OTHER LIABILITY 92353 OPERATING LEASE LIABILITIES 949867 1212774 X 15462067 3620013 943834 2000541 6564388 8897679 0 8897679 11095498 943834 2000541 2944375 8151123 0 8151123 PART V, LINE 4: THE ENDOWMENT FUND WAS ESTABLISHED TO PROVIDE FUNDS FOR THE CRYSTAL CHARITY BALL'S OPERATING EXPENSES. A PORTION OF THE INTEREST AND/OR DIVIDEND INCOME IS DISTRIBUTED TO THE CRYSTAL CHARITY BALL TO HELP COVER OPERATING EXPENSES. THE ENDOWMENT FUND BOARD DETERMINES THE TIMING OF DISTRIBUTIONS AND PERCENTAGE OF INCOME TO BE DISTRIBUTED. DURING THE 2023 TAX YEAR, $142,367 OF ENDOWMENT GAINS WERE TRANSFERRED FOR SPENDING. PART X, LINE 2: CRYSTAL CHARITY COMPLIES WITH THE REQUIREMENTS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN ADDITION, ASC 740 PROVIDES GUIDANCE ON RECOGNITION, CLASSIFICATION, AND ACCOUNTING IN INTERIM PERIODS AND DISCLOSURE REQUIREMENTS FOR UNCERTAIN TAX PROVISIONS. CRYSTAL CHARITY DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND THEREFORE, HAS RECORDED NO LIABILITY OR BENEFIT FOR SUCH POSITION FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF SPECIAL EVENT EXPENSE 1,755,015. RECLASS OF GAMING EXPENSE 245,526. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF GAMING CONTRIBUTIONS PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF SPECIAL EVENT EXPENSE 1,755,015. RECLASS OF GAMING EXPENSE 245,526. BALL 8369461 7201272 1168189 5369 28511 605035 0 83020 964708 FASHION SHOW 856526 833023 23503 65045 3330 9225987 8034295 1191692 5369 28511 605035 65045 83020 968038 1755018 -563326 737518 240713 4813 0 0.90000 737518 240713 4813 245526 491992 TX 0 SEE PART IV. 0 1 0 1.00000 MARY ANN VACILEK 3838 OAK LAWN AVE SUITE L150 DALLAS TX 75219 0 0 SCHEDULE G, PART III, LINE 3 DURING 2023, THE CRYSTAL CHARITY BALL AWARDED VISA GIFT CARDS TOTALING $25,000 AS RAFFLE PRIZES. THIS AMOUNT IS REPORTED AS NON-CASH PRIZES ON FORM 990, SCHEDULE G, PART III, IN ACCORDANCE WITH TEXAS GAMING AUTHORITIES THAT CLASSIFIES GIFT CARDS AS NON-CASH EQUIVALENTS FOR TEXAS TAX PURPOSES. SCHEDULE G, PART III, LINE 9B THE CRYSTAL CHARITY BALL MANAGEMENT BELIEVES THAT THE ORGANIZATION DOES NOT CARRY ON GAMING ACTIVITIES AT A LEVEL THAT REQUIRES LICENSING IN THE STATE OF TEXAS. 1 AFTER-SCHOOL ALL-STARS 2902 SWISS AVENUE DALLAS TX 75204 954441208 501(C)(3) 325994 270571 COMPREHENSIVE, COST-FREE AFTER-SCHOOL PROGRAM FOR HIGH-NEEDS MIDDLE SCHOOL YOUTH IN DALLAS BUCKNER CHILDREN AND FAMILY SERVICES 700 N PEARL ST SUITE 1200 DALLAS TX 75201 752571395 501(C)(3) 602092 393571 STRENGTHENING AND EXPANDING CHILDREN AND YOUTH PROGRAMMING AT THE THREE BUCKNER FAMILY HOPE FAIR PARK FIRST 3809 GRAND AVENUE DALLAS TX 75210 831837875 501(C)(3) 861929 138071 COMMUNITY PARK: A 40-YEAR PROMISE FOR REVITALIZATION AT FAIR PARK FAMILY GATEWAY 1421 W MOCKINGBIRD LANE SUITE C DALLAS TX 75247 752105579 501(C)(3) 662429 369571 MOBILE CRISIS RESPONSE UNIT FOR FAMILIES WITH CHILDREN EXPERIENCING HOMELESSNESS METROCARE SERVICES 1345 RIVER BEND DRIVE SUITE 200 DALLAS TX 75247 751285603 501(C)(3) 376810 536071 METROCARES BEHAVIORAL HEALTH INNOVATION CENTER AT HILLSIDE THE SALVATION ARMY OF NORTH TEXAS PO BOX 36006 DALLAS TX 75235 580660607 501(C)(3) 451233 898571 CHILDCARE CENTER AT TSAS NEW DALLAS SOCIAL SERVICE CENTER YMCA OF METROPOLITAN DALLAS 146 TOWN CENTER BLVD COPPELL TX 75019 750800696 501(C)(3) 350647 448571 REVITALIZATION OF PARK SOUTH FAMILY YMCA - PRESCHOOL CHILDREN'S MEDICAL CENTER FOUNDATION 2777 N STEMMONS FWY STE 1700 DALLAS TX 75207 752062015 501(C)(3) 2000000 20000 ACTION BEFORE CRISIS, THE MENTAL HEALTH COLABORATION FOR CHILDREN 8 PART I, LINE 2: A MEMBER OF THE CRYSTAL CHARITY BALL IS PLACED ON THE BOARD OF EACH OF THE BENEFICIARIES FOR A PERIOD OF TWO YEARS TO ENSURE THE FUNDS ARE USED FOR THE PROJECT AND PURPOSE APPROVED BY THE CRYSTAL CHARITY BALL MEMBERSHIP. THE BENEFICIARIES ARE REQUIRED TO SEND FOLLOW UP REPORTS TO THE BALL CHAIRMAN TO REPORT ON THE USE OF THE FUNDS. X DONATED PRIZES 169 1058532 EST. FAIR VALUE X MISCELLANEOUS 79 187450 EST. FAIR VALUE 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS BASED ON THE NUMBER OF INDIVIDUAL CONTRIBUTIONS RECEIVED. SCHEDULE M, PART I, LINE 25 INCLUDES PRIZES DONATED FOR THE 2023 CRYSTAL CHARITY BALL SILENT AUCTION. EXAMPLES OF DONATIONS INCLUDE: TICKETS TO SPORTING EVENTS, JEWELRY, ELECTRONICS, GIFT CARDS, AND OTHER VARIOUS PRIZES. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE CRYSTAL CHARITY BALL (CCB) HAVE THE FOLLOWING RIGHTS: TO VOTE ON WHICH CHARITIES WILL RECEIVE DONATIONS FROM CCB; TO APPROVE AMENDMENTS TO CCB'S ARTICLES OF INCORPORATION; TO APPROVE A MERGER OR CONSOLIDATION OF CCB WITH ANOTHER ORGANIZATION; TO APPROVE THE LEASE, SALE, OR EXCHANGE OF CCB'S PROPERTY AND ASSETS; AND TO APPROVE THE DISSOLUTION, LIQUIDATION, AND WIND-DOWN OF CCB'S AFFAIRS. FORM 990, PART VI, SECTION A, LINE 7A THE BALL CHAIRMAN SELECTS THE MEMBERS OF THE BOARD OF DIRECTORS EACH YEAR. FORM 990, PART VI, SECTION A, LINE 7B THE LEADERSHIP SELECTION COMMITTEE SHALL BE COMPOSED OF A CHAIRMAN, WHO SHALL BE A PAST BALL CHAIRMAN APPOINTED BY THE BALL CHAIRMAN-ELECT; THE BALL CHAIRMAN-ELECT; AND AT LEAST SIX (6) ACTIVE COMMITTEE CHAIRMEN OR ASSISTANT COMMITTEE CHAIRMEN FOR THE CURRENT YEAR, APPOINTED BY THE LEADERSHIP SELECTION COMMITTEE AND THE BALL CHAIRMAN-ELECT. THEY SHALL RECEIVE RECOMMENDATIONS FOR ACTIVE AND ASSOCIATE MEMBERS FOR THE POSITION OF BALL CHAIRMAN-ELECT AND SHALL SELECT A BALL CHAIRMAN-ELECT. THE SECRETARY AND THE TREASURER SHALL BE APPOINTED BY THE BALL CHAIRMAN WITH WHOM THEY WILL SERVE AND SHALL SERVE TERMS CONCURRENT WITH THE TERM OF THAT BALL CHAIRMAN. THE MEMBERSHIP COMMITTEE IS COMPOSED OF THE CHAIRMAN AND FOUR MEMBERS APPOINTED BY THE INCOMING BALL CHAIRMAN. THE COMMITTEE SHALL RECEIVE MEMBERSHIP PROPOSALS, VERIFY THE INFORMATION ON EACH PROPOSAL, AND MONITOR THE VOTING FOR NEW MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE CRYSTAL CHARITY BALL HIRES A LOCAL INDEPENDENT PUBLIC ACCOUNTING FIRM EXPERIENCED IN THE PREPARATION OF FORMS 990 TO PREPARE THE RETURN. THE CONTROLLER WORKS CLOSELY WITH THE PAID PREPARER IN GATHERING THE INFORMATION REQUIRED. THE RETURN IS THEN REVIEWED BY THE AUDIT COMMITTEE. AFTER UPDATING THE RETURN WITH AUDIT COMMITTEE MEMBERS' COMMENTS OR RECOMMENDATIONS, THE COMPLETE RETURN, ALONG WITH AUDITED FINANCIAL STATEMENTS, IS ELECTRONICALLY DELIVERED TO EACH BOARD MEMBER FOR REVIEW AND COMMENT. UPON CONSENSUS, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, COMMITTEE MEMBERS, OFFICERS, AND EMPLOYEES ARE REQUIRED TO COMPLY WITH THE CRYSTAL CHARITY BALL'S WRITTEN CONFLICT OF INTEREST POLICY. ALL CONFLICTS AND POTENTIAL CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED TO THE BALL CHAIRMAN AT THE EARLIEST POSSIBLE TIME UPON RECOGNITION OF THE CIRCUMSTANCES WHICH GIVE RISE TO THE CONFLICT. IN ADDITION, CONFLICT OF INTEREST FORMS ARE REQUIRED TO BE COMPLETED ANNUALLY AND SUBMITTED TO THE BALL CHAIRMAN, OR THE BALL CHAIRMAN'S DESIGNEE, WITHIN 60 DAYS AFTER THE BEGINNING OF EACH CALENDAR YEAR. THE INFORMATION PROVIDED IS SUBSEQUENTLY REVIEWED BY THE INTERNAL MANAGEMENT OF CCB AND APPROPRIATE ACTION IS TAKEN AS NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 AS STATED IN ITS BY-LAWS, THE CRYSTAL CHARITY BALL DOES NOT COMPENSATE ITS OFFICERS OR BOARD MEMBERS. THEREFORE, NO FORMAL PROCESS HAS BEEN IMPLEMENTED FOR DETERMINING THE COMPENSATION OF THESE INDIVIDUALS. FORM 990, PART VI, SECTION C, LINE 19 CRYSTAL CHARITY BALL'S FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST, WITH APPROVAL OF THE BALL CHAIRMAN. THE BY-LAWS ARE PUBLISHED EACH YEAR IN THE ORGANIZATION'S DIRECTORY, WHICH IS DISTRIBUTED TO ALL ACTIVE AND INACTIVE MEMBERS AND ALL PAST BALL CHAIRMEN. THE INFORMATION IN THE FORM 990 IS PUBLIC INFORMATION, AND IS AVAILABLE UPON REQUEST FROM THE CRYSTAL CHARITY BALL. FORM 990, PART VII, SECTION A, LINE 1A A BALL CHAIRMAN IS ELECTED EACH YEAR TO SERVE ON THE BOARD OF DIRECTORS. THE BALL CHAIRMAN FUNCTIONS AS THE CHIEF EXECUTIVE OFFICER AND RECEIVES NO SALARY OR BENEFITS SERVING IN THIS ROLE. ACCORDINGLY, BECAUSE NO SALARY IS PAID TO THIS INDIVIDUAL, THERE IS NO PROCESS FOR DETERMINING OFFICER SALARY.