2024-05-04T11:45:44-07:00 2023-12-31 990EZ 2023-01-01 271971825 VETERANS COUNCIL OF ST JOHNS COUNTY INC VETE 9046875668 PO Box 2117 St Augustine FL 320852117 John Mountcastle Treasurer 9046875668 2024-04-25 John Mountcastle 999009999 1 1 11 1 AAL2 2023 2023-04-26 12:10:37Z X http://veteranscouncilsjc.org/ X X 144449 X 136869 0 0 6807 0 0 0 423 0 154 269 0 0 0 350 144295 87593 0 0 0 1497 1601 3352 94043 50252 126803 0 177055 X 118902 165222 0 0 8121 11889 127023 177111 220 56 126803 177055 The Primary Exempt Purpose of the Veterans' Council is to be the voice of Veterans in and for St. Johns County, FL. The objective of the Veterans Council of St. Johns County, Florida is to be of assistance to all veterans who have served in any of the military branches of service of the United States of America. Since COVID-19's effect on the economy, the program costs resulting from requests from qualifying Veterans and other referring social service agencies continued to grow substantially (from $29,786 in 2021, $53,123 in 2022 to a record total of $83,232 in 2023 (including those incurred to support the St. Johns and Putnam Counties' Veterans' Treatment Court. Part III Line 29 separately reports on the Veterans' Treatment Court program. In 2023, Vets 4 Vets of St. Augustine, Inc., an un-related §501(c)(3) public charity, wound down operations with the Veterans' Council receiving its' remaining assets ($19,555 in cash, and an inventory of medical assistance devices, which are stored in a U-Haul facility). As noted in the 2022 information return, Veterans' exempt organizations which previously supported Vets 4 Vets of St. Augustine, Inc. now provide additional financial support to the Veterans' Council. The Veterans' Council also partnered with St. Johns Care Connect, Inc. dba Flagler Health+ Care Connect (now a part of the University of Florida Health System), accepting referrals from Care Connect to provide a Continuum of Care to Veterans and their families. Efforts focus upon Homeless Prevention, including transitional housing. See Schedule C to Form 990-EZ for subsequent events which may reduce the daily cost incurred by the Veterans' Council to provide Temporary Lodging Assistance to Veterans. The Veterans' Council made more than 225 separate disbursements to assist Veterans in 2023, providing Rental Assistance ($16,883); Temporary Lodging Assistance ($9,203); Miscellaneous Aid < $150 each ($4,126); Utility Assistance ($4,089); Transportation & Motor Vehicle Repair Assistance ($2,966); Direct Food Aid ($1,850); Medical Assistive Device Storage ($1,633 as expense not grant); Housing Repair & Maintenance ($1,000); Delinquent Storage Fees to enable a Veteran to recover his household goods ($782); Residential Substance Abuse Treatment ($600); and Property Tax ($437). Grants were also made to local organizations assisting Veterans; United Way of Northeast Florida ($1,322 to assist an active-duty sailor) and Home Again St. Johns, Inc. ($500). The Veterans' Council also received the donation of a motor vehicle; after repairs, this vehicle was given to a Veteran at no cost, with the Veterans' Council paying for the vehicle registration ($176). A food bank also funded by the Veterans' Council was instituted at the St. Johns County Veterans' Service Office. 45784 47417 January 18, 2024 marked the seventh anniversary of the St. Johns & Putnam County Veterans' Treatment Court ("VTC"). 2023 Grants made by the Veterans' Council to the VTC, agencies contracted by the VTC, and VTC Participants for the following: $3,313 in direct incentives to Participants; $2,811 for DUI retraining and monitoring, including SCRAM device rentals for participants' vehicles, $2,242 for temporary lodging while awaiting transfer to more permanent residences; $1,786 in mortgage assistance; $1,200 to purchase gas and supermarket food gift cards; $220 to pay Court Fees for indigent Participants; $53 in transportation assistance, as well as replenishing the Court's inventory of VTC Challenge Coins, $940 and providing Mentors with uniforms, $670. Motivational incentives are issued to VTC participants as they demonstrate progress. Each VTC Participant is matched with a Veteran "Battle Buddy" who serves as a Mentor, and is available 24/7 should a Participant need support. The Veterans' Council provides a Mentor Coordinator and cell phone plans for Participants who require them as a condition of enrollment in the Court. The Veterans' Council provides incentives administered by the Veterans' Treatment Court: Every participant is promoted through five phases. Participants are awarded a dog tag tied to each phase promotion. Challenge coins designed and created for VTC, are awarded at graduation. Gift cards awarded for achieving program goals and special accomplishments. Participant Financial Aid: Veterans Council assists Participants in financial need. All Participants were evaluated for substance abuse disorder and/or mental health and received recommended treatment. All Participants who were recommended for inpatient treatment received effective and timely treatment, either through VA or through community providers. Homeless or quasi homeless Participants were secured housing either through VA HUD-VASH, or at appropriate sober living facilities. The expenses itemized above do not include grants or benefits paid to, or on behalf of, VTC graduates. Those expenses are reported on Part III Line 28. 13235 16240 The Veterans' Council, in conjunction with the Ancient City Chapter, Military Officers' Association of America, sponsors patriotic events throughout the year, emphasizing VietNam Veterans' Day, Memorial Day, Veterans' Day and Wreaths Across America events. These observances usually occur at the St. Augustine National Cemetery, the exception being Veterans' Day, which is a major event held at Anastasia Baptist Church. Attendance at these events ranges up to 1,200 in the audience. Most expenses relate to the Nov. 11 event. The VietNam Travelling Wall was rented from the Patriot Guard Riders, which received a grant of $1,600. The presentation of the grant to the St. Johns County Center for the Arts' Chorus for the 2023 event was delayed until 2024 and not included in this report. The War on Terror pins purchased for the 2022 Veterans' Day presentation (cancelled due to an impending hurricane) were awarded in 2023 (cost $1,120). Technical support was provided by Anastasia Baptist staff (cost $350). Printing a formal program, which included speakers' biographies and honored the Veterans' Council's former Vice Chairman, SGM Ray Quinn, FL National Guard, retired, who attended his last public event before his death, at a cost of $349. Other expenses relate to the Wreaths Across America events in December and January. The Veterans' Council solicits donations on behalf of the national Wreaths Across America organization; these donations are made through the WreathsAcrossAmerica.Org website and/or checks made payable to Wreaths Across America and mailed to the Veterans' Council. For donations received by check, the Veterans' Council volunteers send thank you notes. The printed program cost $301; other printing, postage and office supplies cost $288; refreshments for volunteers $110; postage $96 and other meeting expenses $44. 1600 4278 Projects not specifically assigned to a Specific Program, are treated as Generally Unrestricted Expenses, included Grants of $15,797 with related expenses of $1,225 (total cost $17,022) and consisted of the following expenditures. (1) $4,500 Grant to the Support Committee at Jacksonville National Cemetery to enable the Jacksonville Ladies to replace their worn-out golf cart. (2) Veterans' Transition Shelter (coming in 2024); Grants $1,785, Expenses $2,666, (3) St. Augustine - Palm Coast Navy League Council Grant $1,725 for Sea Scouts new uniforms, (4) Veterans of Foreign Wars Department of Hawaii Grant $1,050 to aid those affected by the Maui fires (5) $1,060 Grant to Global Walk to sponsor a patriotic concern at the St. Augustine Amphitheater. (6) A $1,000 Grant to the Veterans' Heritage Project. (7) A $1,000 Grant to St Johns Housing Partnership, to aid in the renovation of a disabled Veterans' bathroom. (8) A $1,000 Grant to assist a disabled Putnam County Veteran whose family including special needs children was evicted because their landlord sold their home. (9) A $500 Grant to We Can Be Heroes, to sponsor a luncheon for the homeless at the Jacksonville Clara White Mission (10) A $500 Grant to Home Again St. Johns, Inc. (11) A $500 Grant to the Putnam County Veterans' Service Office. (12) A $500 Grant to the Duval County Veterans' Council. (13) Purchase U.S. and POW/MIA flags to be display at St. Johns County's Veterans' Service Office. (14) A $300 Grant to the St. Augustine Lighthouse and Museum, to commemorate Veterans on their new brick walk. (15) A $300 Grant to advertise in the Ancient City Chapter, MOAA's St. Augustine Convention program and yearbook (net proceeds from their convention were donated to the Veterans' Council). (16) $200 Grant to provide medical co-payments for Veterans' medical services not available from the U.S. D.V.A. (16) $177 to purchase picnic tables for the Leo C. Chase Community-Based Outpatient Clinic. Other Miscellaneous program expenses, each $150 or less, total $2,336. 16097 19658 87593 William Dudley Chairman 25 0 0 0 Ronald Birchall Vice Chairman 2 0 0 0 John Mountcastle Treasurer 10 0 0 0 Michael Rothfeld Secretary 5 0 0 0 Gerald Dedge Director 2 0 0 0 Bill Jefferson Chaplain/Director 2 0 0 0 no other officers or directors 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FL John Mountcastle PO Box 2117 St Augustine FL 320852117 9046875668 0 0 0 0 0 0 0 0 1 0 0 NONE NONE 1 X 17471 56769 47850 120896 129521 372507 0 0 0 0 0 0 250 250 250 500 500 1750 17721 57019 48100 121396 130021 374257 9454 364803 0 0 0 0 6807 6807 500 0 0 0 0 500 373 190 589 196 269 1617 383181 0 0.95204 0.92869 X Schedule A, Part II, Line 5(f) In 2023, excluded $50,000 bequest received, as Unusual Grant. This amount was excluded from tabulation of 2%. Schedule A, Part II, Line 10 2024 Net income $269 from fundraising through 50-50 drawings; $350 from credit card rebates RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 Schedule C, Part II-A, Line 1a Subsequent Events: The Veterans' Council successfully lobbied the St. Johns County Board of Commissioners for this grant. On February 29, 2024, Home Again St. Johns, Inc., an un-related §501(c)(3) public charity, closed on the purchase of Old Town Inn's real property after receiving a three million dollar ($3,000,000) grant through the Florida Department of Military Affairs. After negotiating a purchase price of approximately two point four million dollars ($2,400,000), there is a six hundred thousand dollar ($600,000) fund to fully rehabilitate and improve each of the existing motel units for the temporary use of Veterans and their families. While the Veterans' Council will provide financial and other support, the operation of this facility, to be known as Veterans Village, A Home For Heroes ("Veterans' Village") will be the responsibility of Home Again St. Johns, Inc. On April 16, 2024, at the request of the Veterans' Council, the St. Johns County Board of Commissioners approved the reallocation of $124,652 from the St. Johns County Veterans Services Homeless Veterans Housing Assistance Program as a grant to Home Again St. Johns, Inc. to provide case management and wrap around services to Veterans residing in Veterans' Village. Schedule C, Part II-A, Line A The Veterans' Council of St. Johns County, Inc. continues to meet the Expenditure Test, with a zero dollar ($0) average of the total direct lobbying and grassroots lobbying expenditures over more the past four years. The focus of these 2023 lobbying efforts was to continue efforts as noted in the next paragraph and to obtain legislative approval for and funding to establish a temporary lodging facility for homeless, unhoused and at-risk Veterans and their families, while they await qualification for and local availability of federally-subsidized long-term housing, and to work with Home Again St. Johns, Inc. to dedicate two of the eight units specifically for Veterans, at a transition shelter facility funded by a 2022 St. Johns County grant of two million, two hundred eighty thousand dollars ($2,280,000) using American Rescue Plan Act funds and to be constructed in 2024. The Veterans' Council filed Form 5768 Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation with the IRS for tax year ending December 31, 2011; this election is valid for all subsequent tax years. Since January 1, 2011, the Veterans' Council has reported its' activities, at a zero dollar ($0) total cost. During 2023, elected officials and Federal and Florida State and Local Agencies were contacted to continue support for (a) the St. Johns & Putnam County Veterans' Treatment Court, (b) support the completion of "Patriot Place", a St. Johns County Housing Partnership, Inc. effort to provide individual, one-bedroom residential apartments for six "at risk" Veterans who are already residents of St. Johns County, where the Veterans would also receive individual case management for the duration of their residence as they assimilate back into society, (c) ensure that a sufficient number of units at San Marcos Heights (another new income-restricted development) were dedicated to deserving Veterans, (d) provide grants and expedited approvals to establish the transition shelter and to purchase a temporary lodging facility identified in late 2023. While the Veterans' Council provided a strong voice for these programs, the Veterans' Council does not have the internal resources to properly manage residential facilities. Rather, the Veterans' Council has worked closely with St. Johns Housing Partnership. Inc., and Home Again St. Johns, Inc. Both are currently recognized as exempt organizations under §501(c)(3). It is the intent that any grants awarded as a result of the Veterans' Council's lobbying effort for items (b), (c) and (d) above would go directly to either St. Johns Housing Partnership, Inc. or Home Again St. Johns, Inc. These three organizations do not comprise an Affiliated Group. Each of these organizations is NOT bound by one of the other organization's decisions on legislative issues, nor are there a material number of interlocking members of any organization's governing board. Form 990-EZ, Part I, Line 8 Description;Amount^Credit Card Rebates;350^Total;350^ Form 990-EZ, Part I, Line 10 During 2023, the Veterans' Council of St. Johns County, Inc. ("SJCVC" "Veterans' Council") received substantially more requests for assistance to qualified Veterans, not only from the Veterans themselves, but also from local referring agencies which lacked appropriate resources to provide prompt and appropriate aid. The Veterans' Council provided grants and similar aid in the following categories (financial details appear in the Schedule O comments for lines 28-31): American and POW/MIA flags presented to St. Johns County Veterans' Service Office ("SJC VSO") and County Administrator; Assistance to Veterans in Need (including Participants in the St. Johns and Putnam County Veterans' Treatment Court, consisting primarily of Food (gift cards and provisioning the SJC VSO Pantry), Housing (home repair, temporary lodging assistance, rents and moving expenses), Medical Copays, Property Taxes, Transportation (gas cards, auto insurance, loan, registration and repair payments, donations of motor vehicles), Utilities (electric, sewer and water payments); Grants specific to Veterans' Treatment Court (court fees, DUI tracking fees, incentives), Wreaths Across America at the St. Augustine National Cemetery; Storage and Distribution of donated furniture and medical assistive devices; Jacksonville National Cemetery Support Committee, St. Augustine - Palm Coast Navy League Council, Putnam County Veterans' Service Office, Veterans of Foreign Wars Department of Hawaii (for Maui fire victims) Leo C. Chase U.S. Department of Veterans' Affairs Community-Based Outpatient Clinic in St. Augustine, St. Johns Housing Partnership, Inc. and Home Again St. Johns, Inc. Approximately 275 transactions benefited more than 100 Veterans in 2023. Form 990-EZ, Part I, Line 16 Description;Amount^Goverenment Registration Fees;189|Recognition Awards;70|Bank Fees Credit Card PayPal and Zettle Processing;207|Computer Data Security;461|Website Maintenance;930|Liability Insurance;927|990 Electronic Tax Filing transaction fee;41|Planning and administrative meeting expenses;226|Advertising and Promotion of Special Events;300|Rounding;1^Total;3352^ Form 990-EZ, Part II, Line 22 Funds in excess of currently-forecast needs have been invested in a short-term money market fund which are available upon demand. Cash may include the uninvested assets (if any) of The William Dudley Foundation, a component of The Veterans' Council of St. Johns County, Inc. which is intended to provide an restricted funds investment vehicle, with income used to support specific programs of the Veterans' Council. For this reporting period, both the opening and closing cash balances attributable to the William Dudley Foundation were zero. Form 990-EZ, Part II, Line 24 Description;EOY Amount^Prepaid Expenses;1327|Tangible Assets for SJHP Projects;2000|Dudley Foundation Treasury I Bonds;8562^Total;11889^ Form 990-EZ, Part II, Line 26 Description;EOY Amount^Accounts Payable;56^Total;56^ Schedule B, Part I During 2023, the Veterans' Council of St. Johns County, Inc. received multiple contributions properly characterized as "Qualified Charitable Distributions" ("QCD") where the donor, aged 701/2 or older at the time of donation, opted to direct the Custodian of the donor's IRA retirement plan to directly remit a specified sum to a "Qualified Charity" (e.g., the Veterans' Council), as currently permitted by the IRS. By following this procedure, the QCD donation is not subject to federal taxation, but commensurately, the QCD donation may not be listed by the donor as a charitable contribution deduction, should the donor elect to itemize deductions on Form 1040 or 1040-SR Schedule A. The IRS instructions for this part of Schedule B are vague concerning whose name and address should appear. Were the funds withheld and forwarded by an Employer, the Employer's name and address should be utilized in this part (the Employer would note the amount of the charitable contribution on the Employee's W-2 in Box 14. But IRA Custodians are instructed to include the entire amount of the QCD on the retiree's 1099-R but make no reference that a portion (or all) of the amount reported is a QCD. Instead, the donor enters the entire amount on the 1040 (or 1040-SR) Line 4, then subtracts the QCD from the 1040 (or 1040-SR) Line 4b, entering "QCD" adjacent to Line 4b. The Veterans' Council has provided each donor with acknowledgement of their donation. As these letters are not provided to the IRS, it would appear that, in an abundance of caution, it is more appropriate to include the donor of the QCD's name and address, rather than that of the Custodian, to afford the IRS the opportunity to "match" the QCD reported by the donor of the QCD on the donor's 1040 (or 1040-SR) with the QCD received by the Veterans' Council. However, as the instructions also refer to the remitter, Schedule B has been completed using information on the agent remitting the donation to the Veterans' Council. As permitted by the IRS, Schedule B is not included in the Veterans' Council's Form 990-EZ package made publicly available on our website.