2025-02-24T13:35:41-06:00 2023-03-31 993095602 FISCAL COMPLIANCE ASSUR TAX ADV SVCS LLC 1 BUTTERNUT AVENUE PEABODY MA 01960 990 2022-04-01 872507526 AMERICAN FRIENDS OF ST JAMES'S PICCADILLY INC C/O HURWIT & ASSOCIATES AMER 6176306900 1150 WALNUT STREET 2ND FLOOR NEWTON MA 02461 KEITH BEST SECRETARY/TREASURER 6176306900 2025-02-24 1 0 X GREG ROGERS P01278154 9783955759 2022 2025-03-06 01:10:19Z X X KEITH BEST 1150 WALNUT STREET 2ND FLOOR NEWTON MA 02461 390531 0 X HTTPS://WWW.SJP.ORG.UK/WAYS-TO-DONATE/AMERICAN-FR X 2021 DE TO SUPPORT AND ADVANCE THE RELIGIOUS, EDUCATIONAL, HISTORIC, CULTURAL, AND COMMUNITY PROGRAMS IN THE UNITED KINGDOM, THE UNITED STATES, AND ELSEWHERE, OF ST JAMES'S CHURCH, PICCADILLY 4 4 0 5 0 0 0 354612 0 0 0 -180 0 0 0 354432 0 305000 0 0 0 0 0 0 30824 0 49154 0 354154 0 278 6756 4006 5528 2500 1228 1506 TO SUPPORT AND ADVANCE THE RELIGIOUS, EDUCATIONAL, HISTORIC, CULTURAL, AND COMMUNITY PROGRAMS IN THE UNITED KINGDOM, THE UNITED STATES, AND ELSEWHERE, OF ST JAMES'S CHURCH, PICCADILLY 0 0 305000 305000 THE ORGANIZATION MADE GRANTS TO SUPPORT AND ADVANCE THE RELIGIOUS, EDUCATIONAL, HISTORIC, CULTURAL, AND COMMUNITY PROGRAMS IN THE UNITED KINGDOM, THE UNITED STATES, AND ELSEWHERE, OF ST JAMES'S CHURCH, PICCADILLY. 305000 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 NY X KEITH BEST 6176306900 C/O HURWIT ASSOCIATES 1150 WALNUT NEWTON MA 02461 X PHILIP BOBBITT KBE PRESIDENT 1.00 X X 0 0 0 STEVE MAHLE DIRECTOR 1.00 X 0 0 0 ALICIA FOWLER DIRECTOR (FROM JAN. 2023 ONWARD) 1.00 X 0 0 0 REVD LUCY WINKETT DIRECTOR 1.00 X 0 0 0 BRIAN WILLETTS SECRETARY/TREASURER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 X 354612 354612 35919 36099 -180 -180 -180 354432 0 0 -180 305000 305000 16881 16881 1140 1140 30824 30824 BANK FEES 284 284 FILING FEES 25 25 354154 305000 18330 30824 6756 4006 6756 4006 5528 2500 5528 2500 X -252 587 1480 919 1228 1506 6756 4006 278 0 X 1 X 0 0 0 X 29430 354612 384042 29430 354612 384042 288674 95368 384042 X PART II SECTION A LINE 1 THE FISCAL YEAR ENDED MARCH 31, 2022 (2021) WAS A SHORT PERIOD SINCE THE ORGANIZATION WAS NOT INCORPORATED AND DID NOT COMMENCE OPERATIONS UNTIL AUGUST 19, 2021. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: THE ORGANIZATION'S ACTIVITIES ARE DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, ITS INCOME IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES. MANAGEMENT HAS EVALUATED ALL INCOME TAX POSITIONS AND CONCLUDED THAT NO DISCLOSURES RELATING TO UNCERTAIN POSITIONS ARE REQUIRED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION FILES FEDERAL FORM 990 ANNUALLY AND ALSO FILES AN ANNUAL REPORT IN THE STATE OF NEW YORK. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX RETURNS FILED SINCE THE PERIOD ENDED MARCH 31, 2022 REMAIN OPEN. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTMAKING TO SAINT JAMES'S CHURCH, PICCADILLY N/A 305000 0 0 0 0 0 0 305000 0 305000 EUROPE (INCLUDING ICELAND & GREENLAND) TO SUPPORT AND ADVANCE THE RELIGIOUS, EDUCATIONAL, HISTORIC, CULTURAL, AND COMMUNITY PROGRAMS IN THE UNITEDKINGDOM, THE UNITED STATES, AND ELSEWHERE, OF ST JAMES'S CHURCH, PICCADILLY. 305000 WIRE PAYMENT 0 N/A N/A 1 0 1 0 0 0 0 0 PART I, LINE 2: THE GRANT AWARDS MUST BE AUTHORIZED BY THE BOARD OF DIRECTORS BEFORE FUNDS ARE DISBURSED. A BOARD MEMBER SERVES IN A SIMILAR CAPACITY ON THE BOARD OF ST. JAMES'S CHURCH, PICCADILLY AND, THEREFORE, THE ORGANIZATION IS ABLE TO MONITOR HOW THE FUNDS ARE SPENT AT ST. JAMES'S CHURCH, PICCADILLY. PART II, LINE 1 ACCOUNTING METHOD: THE ORGANIZATION USES THE ACCRUAL BASIS OF ACCOUNTING IN ACCORDANCE WITH U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR ITS GRANT DISBURSEMENTS. PART III ACCOUNTING METHOD: PART I, LINE 2 THE ORGANIZATION FUNCTIONS AS A "FRIENDS OF ORGANIZATION THAT SUPPORTS SAINT JAMES'S CHURCH, PICCADILLY IN ENGLAND, WHICH IS A FOREIGN ORGANIZATION. PART I, LINE 3 THE ORGANIZATION USES THE ACCRUAL BASIS OF ACCOUNTING IN ACCORDANCE WITH U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES TO ACCOUNT FOR ITS EXPENDITURES. X 1 36099 STOCK MARKET VALUE 0 0 0 FORM 990 PART I LINES 8 AND 10 THE RETURN IS BEING AMENDED TO CORRECT ERRORS IN THE PREVIOUSLY FILED IRS FORM 990 - LINE 8 - CONTRIBUTIONS CHANGED FROM $354,432 TO $354,612. LINE 10 CHANGED FROM $0 TO -$180. PART IV LINE 29 THE RETURN IS BEING AMENDED TO CORRECT ERRORS IN THE PREVIOUSLY FILED IRS FORM 990 - LINE 29 REGARDING NON-CASH CONTRIBUTIONS OF $25,000 OR MORE SHOULD HAVE BEEN CHECKED OFF AS 'YES'. SCHEDULE M HAS BEEN COMPLETED IN THE AMENDED 990. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY SUBCOMMITTEES OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC DRAFT OF IRS FORM 990 IS SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW BY EMAIL PRIOR TO THE FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS AT LEAST ANNUALLY. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNANCE DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XIII LINE 1F/1H AND LINE 7A, 7B, AND 7C THE RETURN IS BEING AMENDED TO CORRECT ERRORS IN THE PREVIOUSLY FILED IRS FORM 990 - CONTRIBUTIONS CHANGED ON LINE 1F AND 1H TO $354,612 FROM $354,432. LINE 7A, 7B, AND 7C WERE MODIFIED TO REFLECT THE SALE OF DONATED SECURITIES AND RELATED LOSS ON SALE OF $180. SCHEDULE A, PART II, LINES 1, 4, AND 7 THE RETURN IS BEING AMENDED TO CORRECT ERRORS IN THE PREVIOUSLY FILED IRS FORM 990. SCHEDULE A PART II - LINE 1, 4, AND 7 - CONTRIBUTIONS CHANGED FROM $354,432 TO $354,612. 990 SCHEDULE B PART I LINE 2 AND PART II LINE 1 THE RETURN IS BEING AMENDED TO CORRECT ERRORS IN THE PREVIOUSLY FILED IRS FORM 990. PART I OF SCHEDULE B (LINE 2) - THE DONOR CHANGED, THE AMOUNT CHANGED (FROM $35,919 TO $36,099) AND THE TYPE CHANGED (FROM PERSON TO NONCASH). PART II OF SCHEDULE B (LINE 1) - THE NONCASH PROPERTY SECTION WAS COMPLETED (PART II) TO REFLECT THE NON-CASH CONTRIBUTION IN THE AMOUNT OF $36,099. 990 SCHEDULE M, PART 1, LINE 9 THE RETURN IS BEING AMENDED TO CORRECT ERRORS IN THE PREVIOUSLY FILED IRS FORM 990. SCHEDULE M OF FORM 990 HAS BEEN COMPLETED. LINE 9 HAS BEEN ANSWERED TO REFLECT THE NON-CASH PROPERTY DONATED TO THE ORGANIZATION IN THE VALUE OF $36,099.