2025-06-05T12:50:46-07:00 2024-12-31 990EZ 2024-01-01 271971825 VETERANS COUNCIL OF ST JOHNS COUNTY INC VETE 9046875668 PO Box 2117 St Augustine FL 320852117 John Mountcastle Treasurer 9046875668 2025-06-05 1 2024 2025-03-06 01:10:19Z X http://veteranscouncilsjc.org/ X X 143390 X 134550 0 0 8178 0 0 0 287 0 95 192 0 0 0 375 143295 122750 0 0 0 9603 1237 6310 139900 3395 177055 0 180450 X 165222 168452 0 0 11889 11998 177111 180450 56 0 177055 180450 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. In recent years, this assistance has expanded exponentially with the Veterans' Council working with other local public charities and government agencies to provide housing resources for those Veterans and families at risk of becoming homeless. 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, $83,232 in 2023, and $104,745 in 2024, including those incurred to support the St. Johns and Putnam Counties' Veterans' Treatment Court). Part III Line 30 separately reports on the Veterans' Treatment Court program. 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 290 separate disbursements to assist Veterans in 2024, providing $53,570 in shelter aid (Rental Assistance ($36,970); Temporary Lodging Assistance ($12,494); Mortgage Assistance ($2,326); Purchase a house trailer for a formerly homeless Veteran ($1,600) and Housing Repair & Maintenance ($180)). Other assistance to Veterans and their families included Transportation & Motor Vehicle Repair Assistance ($8,562); Utility Assistance ($4,416); Miscellaneous Aid < $150 each ($3,159); Residential Substance Abuse Treatment ($2,875); Direct Food Aid ($2,687); Medical Assistive Devices ($115) and Medical Assistive Device Storage ($2,726). In early 2025, these Medical Assistive Devices were transferred to a facility which does not charge for storage. Furniture donated in advance of Home Again St. Johns, Inc. completion of their family transition shelter on State Road 16 (estimated occupancy Summer, 2025) was stored at a donated cost (donation in kind) ($6,348). When a disabled Marine needed to move from St. Augustine to Massachusetts to receive specialized treatment from the U.S. Department of Veterans' Affairs which was not offered elsewhere, he sought the assistance of the local Marine Corps League. When the Veterans' Council received a request to coordinate moving the disabled Marine, his household goods and medical equipment, and to manage reimbursement donations received from multiple Florida and Massachusetts donors, the Veterans' Council negotiated with a LTL shipper to promptly and expeditiously move his household goods, negotiating a discount of $5,372 from the gross invoice of $6,650, for a net cost of $1,278. The Veterans' Council purchased new cabinets and counter-tops for the common area at Veterans' Village ($3,000); local contractors provided labor at no cost (value undetermined) to renovate, paint and install these and other improvements. As noted in the comments for Schedule C, Veterans' Village is managed and operated by Home Again St. Johns, Inc. and serves more than twenty formerly homeless Veterans at that facility. Costs of local travel to provide timely assistance and payments to forestall creditors ($2,218). The above donated costs were included in gross revenues as gifts in kind, totaling $11,721. Storage costs were also reported on Form 990-EZ Line 14, treated as program expenses (i.e., not G&A), totaling $9,074. 83757 95049 The Veterans' Council, in conjunction with the Ancient City Chapter, Military Officers' Association of America, sponsors patriotic events throughout the year, emphasizing National VietNam War Veterans' Day (end of March), Memorial Day (end of May), Veterans' Day (Nov. 11) and Wreaths Across America events (mid-December). In 2024, the Ancient City Chapter also sponsored a Military Ball. These observances usually occur at the St. Augustine National Cemetery, the exceptions being Veterans' Day, which is a major event held at Anastasia Baptist Church, and the Military Ball which was held at the Mark Lance Armory. Attendance at these events ranges up to 1,200 in the audience. Most expenses relate to the Nov. 11 event. The National VietNam War Veterans' Day commemorated the 50th Anniversary of the war. Any costs associated with the event at the St. Augustine National Cemetery may have been paid by other patriotic organizations, including the Leo C. Chase Chapter of the VietNam Veterans of America in St. Augustine. More than 100 attended this event. For the Memorial Day observances, also at the St. Augustine National Cemetery, the Veterans' Council made a grant to the Ancient City Chapter ($500). Approximately 300 attended this event. Nov. 11 Veterans' Day observances were held at the Anastasia Baptist Church, with about 1,200 attending. The VietNam Travelling Wall was rented from the Patriot Guard Riders, which received a grant of $1,600. Anastasia Baptist Church received a grant of $1,000 for the use of their facilities. An honorarium of $1,000 was presented to Lieutenant Commander Vann Morris, USN (ret.) for his "Old Glory" presentation. The grant to the St. Johns County Center for the Arts' Chorus for the 2023 event was delayed until 2024 and included in this report (two $500 grants were presented). Technical support was provided by Anastasia Baptist staff. The Ancient City Chapter also sponsored a Military Ball as a fund-raiser to benefit local JROTC students, Young Marines and Sea Scouts youth organizations. The Veterans' Council received a $10,000 grant which was forwarded to the Ancient City Chapter ($10,000), and also sponsored one table ($1,200). Other expenses relate to the Wreaths Across America events in December and January. Expenses are reported only for the January 2024 cleanup and December 2024 installation. 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. The Veterans' Council then remits funds received by making payments through the Wreaths Across America website, eliminating the previous year's extremely long delay in processing and depositing checks by Wreaths Across America headquarters. In 2024, these grants totaled $9,197. 24297 25497 January 18, 2025 marked the eighth anniversary of the St. Johns & Putnam County Veterans' Treatment Court ("VTC"). 2024 Grants made by the Veterans' Council to the VTC, agencies contracted by the VTC, and VTC Participants for the following: $2,000 in direct incentives to Participants; $1,479 for DUI retraining and monitoring, including SCRAM device rentals for participants' vehicles, $2,526 for temporary lodging while awaiting transfer to more permanent residences; $1,050 to purchase gas and supermarket food gift cards; $2,633 to pay Court Fees for indigent Participants; there was no need to replenish the Court's inventory of VTC Challenge Coins or provide Mentors with uniforms. 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. In 2024, those eligible to choose to enter the Veterans' Treatment Court diversion programs were expanded to include those non-Veterans who are current military contractors. Since inception, 186 participants have entered this program, 118 successfully completed meeting the Court's stringent requirements in a timely manner while 25 "aged out" of the program, failing to complete their required steps before the Court's jurisdiction expired. At December 31, 2024, there were 43 active participants. 9696 9696 Projects not specifically assigned to a Specific Program, are treated as Generally Unrestricted Expenses, included Grants of $5,000. (1) Two $1,000 Scholarships, funded by the Dudley Foundation, (2) A $1,000 Grant to the St. Joseph's Academy Veterans' Heritage Project. (3) A $1,000 Grant to West Augustine Historical Community Development Corporation, to aid in the construction of their Veterans' Quadruplex Apartments. (4) A $1,000 Grant to assist the local Young Marines unit prepare for a future trip to Pearl Harbor. 5000 5000 135242 X William Dudley Chairman 30 0 0 0 Ronald Birchall Vice Chairman 2 0 0 0 John Mountcastle Treasurer 10 0 0 0 Michael Rothfeld Secretary 2 0 0 0 Gerald Dedge Director 2 0 0 0 Bill Jefferson Chaplain/Director 2 0 0 0 Donna Pulliam Recording Secretary 2 0 0 0 No Others Serve on the Executive Committee 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 56769 47850 120896 129521 134550 489586 0 0 0 0 0 250 250 500 500 500 2000 57019 48100 121396 130021 135050 491586 31995 459591 0 0 0 6807 8178 14985 0 0 0 0 0 190 589 196 269 567 1811 508382 0 0.90403 0.95204 X Schedule A, Part II, Line 10 2024 Gross Proceeds from Gaming (50/50) $287 Less 50/50 Payouts $95 = $192; Other income from credit card usage rebates $375 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 SUPPLEMENTAL INFORMATION: 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 2024 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 2024, 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 to be managed by Home Again St. Johns, Inc. and (e) to purchase a temporary lodging facility identified in late 2023. In 2024, the Florida Department of Veterans' Affairs authorized a grant to purchase that former hotel and for needed renovations and improvements. As reported in this section of the Veterans' Council's 2023 filing under subsequent events: "On February 29, 2024, Home Again St. Johns, Inc. 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 will be the responsibility of Home Again St. Johns, Inc." These funds were received early in 2024 and the facility, now known as Veterans' Village, is now operated by Home Again St. Johns, Inc., which provides paid staff who, in conjunction with other agencies, administer to the needs of the twenty or so formerly homeless Veterans now resident. This facility also receives support from the St. Augustine Elks, Anastasia Baptist Church, the Veterans' Council of St. Johns County, Inc., and local businesses. 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), (d) and (e) above would go directly to either St. Johns Housing Partnership, Inc. or Home Again St. Johns, Inc. In 2024, the Veterans' Council also provided subsidy payments to resident Veterans, paying rents totaling ten thousand nine hundred sixty-nine dollars ($10,969). SUBSEQUENT EVENTS: In early 2025, the Veterans' Council solicited grants from local businesses to enable the purchase and installation of three flagpoles (flying the U.S., POW/MIA, Florida and Veteran's Village flags) at Veterans' Village at a cost of eight thousand one hundred ninety-eight dollars ($8,198). The Veterans' Council also provided the U.S., POW/MIA and Florida flags. In May, 2025, the Veterans' Council sought a one hundred twenty-five thousand dollar ($125,000) grant from the St. Johns County Board of County Commissioners, to provide operating funds for Veterans' Village. This effort was successful, and may reduce the need for the Veterans' Council to provide direct assistance to provide subsidized lodging payments for those residents. At the time of filing this return, it is anticipated that the Home Again St. Johns, Inc. Homeless Transition Shelter nearing completion on State Road 16 may be dedicated this summer and start to provide much-needed services to St. Johns County's formerly-homeless residents. Two units have been dedicated to serve our Veterans. Schedule C, Part II-A, Line A 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. 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). 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, Header, Line L 2024 Total Program Expenditures were $135,242 or 96.67% of total expenditures (including Grants of $122,750 or 87.74% of total expenditures); General and Administrative Expenditures were $4,565 or 3.19% of total expenditures and Fund Raising Costs were $95 or 0.07% of total expenditures. Form 990-EZ, Part I, Line 8 Description;Amount^Credit Card Usage Rebates;375^Total;375^ Form 990-EZ, Part I, Line 10 Program grants are discussed in more detail in Part III. To summarize 2024's programs, direct grant expenditures to assist Veterans in need ($83,757), to conduct patriotic events ($24,297), to support the St. Johns and Putnam Counties' Veterans' Treatment Court ($9,696) and other program support ($5,000) plus related non-grant expenses of $12,492 s comprise 96.67% of total expenses. Grantees receiving more than $5,000 in 2024 were: Home Again St. Johns, Inc. for operations and improvements of Veterans' Village ($10,969 Rents paid on behalf of indigent resident Veterans; $8,198 purchase of flagpoles; $3,000 for cabinets and other materials to renovate common rooms and $1,300 to provide Thanksgiving meals to residents, total $23,467), and Ancient City Chapter, Military Officer's Association of America ("ACC MOAA") ($10,000 received as a donation by the Veterans' Council designated to support the ACC MOAA Military Ball benefiting patriotic youth organizations plus $1,200 from the Veterans' Council to participate in the Military Ball, total $11,200). Form 990-EZ, Part I, Line 14 Program expenses reported on this line are $2,726 for storage of mobility and medical equipment available to Veterans at no charge and $6,348 for storage of household goods and furnishing available to Veterans at no charge. It is anticipated that the mobility and medical equipment will be transferred to another facility, reducing or eliminating that cash expense. The household goods are stored at a facility which could have, but does not charge their usual rate and this amount is also reported as a donation in kind. Non-program expenses are $182 Post Office Box Rental, $351 in bank and credit card processing fees and rounding $1 Form 990-EZ, Part I, Line 15 Printing, Copying and similar production costs were $1,122; Office supplies were $114, Rounding $1 Form 990-EZ, Part I, Line 16 Description;Amount^Business Registration Fees;189|Trophies Plaques and Recognition Awards;507|Liability Insurance;946|Uniforms;103|Meeting Expenses;26|Tax and Accounting Software;121|Website;964|Local Travel in support of Assistance to Veterans Line 28;2218|Public Address System support Line 30;250|Meals and refreshments Line 30;427|Miscellaneous supplies Line 30;122|Program Planning Meeting Expenses Line 31;436|Rounding;1^Total;6310^ Form 990-EZ, Part II, Line 24 Description;EOY Amount^Tangible Assets for HASJ or SJHP future programs;2000|Dudley FoundationTreasury I Bonds;9923|Prepaid Expenses;75^Total;11998^ Form 990-EZ, Part IV Expense reimbursements and allowances are made under an accountable plan described in Regulations section 1.62-2(c)(2). William Dudley, as Chairman, was reimbursed $2,218 in 2024. Schedule B, Part I In 2024, the Veterans' Council received multiple donations which were identified as "Qualified Charitable Distributions" aka "QCD". These donations were made by a donor, aged 10 1/2 or older, instructing the Custodian of their IRA to make a direct donation from the donor's IRA to a "Qualified Charity" (i.e.., the Veterans' Council of St. Johns County, Inc.), allowing the amount of the donation to be excluded from the donor's federal taxable income on Form 1040 or Form 1040-SR, but commensurately, not permitting any donor who might itemize deductions to include the QCD amount of the donation on their Schedule A as a charitable deduction. The IRS instructions for this form specify that public charities must include the name and address of the donor, but are vague about which source (the Custodian or the actual donor who directed the donation) is the donor. The Veterans' Council has provided each donor with an acknowledgement of their QCD donation, but does not provide a copy to the IRS. While it would seem prudent, in an abundance of caution, to report the QCD donor's name and address rather than that of the Custodian, thus giving the IRS the ability to "match" the QCD donation, the instructions for this form also refer to the "remitter". Therefore, Schedule B has been completed using information provided by the Custodian as agent for the donor. Schedule B is not included in the Veterans' Council's Form 990-EZ package distributed publicly and available on the Veterans' Council's website, https://veteranscouncilsjc.org/. Extension Form 8868 filed and accepted by IRS February 28, 2025. Treasurer delayed filing due to other, more urgent, needs of our Veterans.