AGREEMENT-CONDUCT EDUCATIONAL-CULTURA-MOTIVATIONAL PROGRAM AT THE YOUTH CENTER
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AGREEMENT
This Operational Support and Funds Agreement is made and entered into between the City of
Clearwater, hereinafter referred to as the City, and African American Leadership Council, Inc.
hereinafter referred to as the Agency.
WHEREAS, it has been determined to be highly desirable and socially responsible to provide
activities to build and foster the confidence, educational and social skills and good habits in
young people, adults and families; and
WHEREAS, the City desires to help young people, adults and families to build social skills by
providing operational support; and
WHEREAS, the Agency has established programs that provide educational, motivational and
cultural activities for youth, adults and families in the North Greenwood area oftheCity of
Clearwater; and
WHEREAS, the City owns the Holt Avenue Youth Center Building, hereinafter referred to as
the Youth Center, located at 1250 Holt Avenue and
NOW, THERFORE, the parties agree as follows:
ARTICLE I. TERM
The term of this agreement shall be for a period of 5 years commencing on the 1 st day of
October, 1999 and continuing through the 30th day of September, 2004 (the Termination Date)
unless earlier terminated under the terms of this agreement.
ARTICLE II. RESPONSIBILITIES OF THE AGENCY
1) Services to be Provided: The Agency shall provide at a minimum the following services:
a) Programs: Conduct educational, cultural and motivational programs at the Youth
Center for the benefit of neighborhood and Clearwater area youth, adults, and
families. Some of the core programs to be provided are as follows:
i) Parent support groups and skills training
ii) Family literacy services
iii) Job counseling and related economic development activities
iv) Child development activities
v) Linkages to the health care system and other community services
vi) Outreach (including home visits when appropriate)
vii) Childcare for parents who are attending classes or participating in
activities on site
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viii) Facilitation and support of community meetings and activities
b) Assistance to the City: Provide Agency personnel and volunteers to operate and
supervise activities and special programs at the Youth center building as well as the
north basketball court and the picnic shelter.
c) Supervision of Recreation Grounds: Supply the necessary leadership and
supervision for the conduct of Agency activities on the recreation grounds adjacent to
the Youth Center.
d) Supervision of the Picnic Shelter: Monitor and schedule the use ofthe picnic
shelter.
2) Area to be Served: Services rendered through this agreement shall be provided within the
corporate limits of the City as it now exists and as its boundaries may be changed during he
term of this agreement. The primary target participant group shall reside in areas of the city
with a 33755 zip code.
3) Use of Holt Avenue Youth Center:
a) No Illegal Use. The Agency promises and agrees that they will make or allow no
unlawful, improper or offensive use of the premises. Further, the Agency understands
and agrees that this provision specifically prohibits, among other acts, the sale,
consumption or use of alcoholic beverages or controlled substances anywhere in, on or
around the Youth Center and those adjacent areas used by the Agency.
b) Rules for Use. Rules and regulations governing the use ofthe Youth Center may be
established by the Agency, providing they are not in conflict or inconsistent with the
ordinances, policies or operating rules of the City or of this Agreement. Such rules and
regulations developed by this Agency may provide for and allow reasonable user fees.
c) Inspection by City. The Agency understands and agrees that the Youth Center premises
may be entered and inspected at any time by the City's officers, agents and employees.
The City shall notify the Agency at least 48 hours prior to any inspections.
d) General Adherence to City Ordinances. Notwithstanding any limitations implied by
the provisions above, the Agency promises to observe all City ordinances.
4) Maintenance of the Premises by the Agency.
a) Custodial Maintenance. The Agency shall maintain the Youth Center and adjacent
areas used by the Agency in a clean and orderly condition.
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b) Repair of Damage. The Agency understands and agrees that it is responsible for and
will cause to be repaired at the Agency's expense damage to the premises other than
normal wear and tear or vandalism.
5) Payment for all operating expenses: The Agency is responsible to pay all operating
expenses associated with the Holt Avenue Youth Center including but not limited to electric,
water, sewer, custodial, and building maintenance and will pay one third ofthe solid waste
bill for the dumpster.
6) Payment of Fees and Taxes. The Agency shall obtain all required licenses at its own
expense and shall pay all required taxes necessary to the Agency's operation at the Youth
Center.
7) Scheduled Reports of Agency Activities:
a) The Agency shall furnish the City Human Relations Department, Grants Coordinator,
with an annual report of activities conducted under the provisions of this agreement
within sixty days of the end of the Agency's fiscal year. Each report is to identify the
number of clients served, the costs of such service, and commentary on the viability,
effectiveness, and trends affecting the program.
b) The Agency agrees to submit progress reports and other information in such format and at
such times as may be prescribed by the City, and to cooperate in site visits and other on-
site monitoring (including, but not limited to, access to sites, staff, fiscal and client
records, and logs and the provision of related information).
8) Use and Disposition of Funds Received: Funds received by the Agency from the City shall
be used to pay for the above services as further described in a separate budget proposal
submitted by the Agency to the City. (Attachment A) Funds existing and not used for this
purpose at the end of this agreement term shall be deemed excess to the intended purpose and
shall be returned to the City.
9) Creation, Use, and Maintenance of Financial Records:
a) Creation of Records: Agency shall create and maintain financial and accounting
records, books, documents, policies, practices, procedures and any information necessary
to reflect fully the financial activities of the Agency. Such records shall be available and
accessible at all times for inspection, review, or audit by authorized City representatives.
b) Use of Records: Agency shall produce such reports and analyses that may be required by
the City to document the proper and prudent stewardship and use of the monies received
through this agreement.
c) Maintenance of Records: All records created hereby are to be retained and maintained
for a period not less than five (5) years.
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10) Audit and Management Letter: Within 120 days of the close of its fiscal year, Agency
agrees to submit to the City a certified independent fiscal audit of all its corporate activities
and any accompanying management letter(s). This audit shall be conducted consistent with
American Institute of Certified Public Accountants (AICP A Standards for Non Profit
Organizations or other mutually agreed upon standard. The audit will separately identify
City revenues, fees and donations, and expenditures by program.
11) Non-discrimination: Notwithstanding any other provisions ofthis agreement during the
term ofthis agreement, the Agency for itself, agents and representatives, as part of the
consideration for this agreement, does covenant and agree that:
a) Nondiscrimination: Agency agrees that no person shall, on the grounds ofrace, sex,
handicap, national origin, religion, martial status or political belief, be excluded from
participation in, denied the benefit(s) of, or be otherwise discriminated against as an
employee, volunteer, or client of the provider, except that programs may designate
services for specific client groups as defined in the application. Agency agrees to
maintain reasonable access to handicapped persons.
b) Inclusion in Subcontracts: The Agency agrees to include the requirement to adhere to
Title VI and Title VII of the Civil Rights Act of 1964 in all approved sub-contracts.
c) Breach of Nondiscrimination Covenants: In the event of conclusive evidenced ofa
breach of any of the above non-discrimination covenants, the City shall have the right to
terminate this agreement.
12) Publicizing of City Support: Agency agrees to identify the City support on its letterhead,
agency newsletter, and other printed materials, and to utilize every reasonable opportunity to
publicize the support received from City. Agency further agrees to supply City, up to three
copies of any publication developed in connection with implementation of programs
addressed by this Agreement. Such publications will state that the program is supported by
City.
13) Measurable Objectives: Measurable objectives, objective levels and minimum service
levels will be negotiated during the first sixty days of this agreement. Thereafter, and for the
remainder of the term of this agreement they will be negotiated during the first sixty days of
the fiscal year.
14) Liability and Indemnification: The Agency shall act as an independent contractor and
agrees to assume all risks of providing the program activities and services herein agreed and
all liability therefore, and shall defend, indemnify, and hold harmless the City, its officers,
agents, and employees from and against any and all claims of loss, liability, and damages of
whatever nature, to persons and property, including, without limiting the generality of the
foregoing, death of any person and loss of the use of any property, except claims arising from
the negligence or willful misconduct of the City or City's agents or employees. This
includes, but is not limited to matters arising out of or claimed to have been caused by or in
any manner related to the Agency's activities or those of any approved or unapproved invitee,
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contractor, subcontractor, or other person approved, authorized, or permitted by the Agency
in or about its premises whether or not based on negligence.
15) Insurance. The Agency shall procure at its expense and maintain during the term of this
Agreement insurance as shown below:
a) A Comprehensive General Liability policy covering claims for injuries to persons or
damage to property which may arise from or in connection with use of the Youth Center
premises by the Agency including all activities occurring thereon.
b) A Business Automobile Liability Policy covering claims for injuries to persons or
damage to property that arise from or in connection with use of a motor vehicle owned by
the Agency.
c) Insurance procured in accordance with sections 15 (a) and (b) shall have minimum
coverage limits of $500,000.
d) Each insurance policy issued as a requirement of this Agreement shall name the City of
Clearwater as an additional named insured. The coverage shall contain no special
limitations on the scope of protection afforded to the City, its officials, employees, agents
or volunteers.
e) The Agency shall furnish the City with Certificate(s) oflnsurance with all endorsements
affecting coverage required by this section. These forms shall be received and approved
by the City's Risk Manager before execution of this Agreement by authorized City
officials.
ARTICLE III. RESPONSIBILITIES OF THE CITY
1. Grant of Funds. The City, for the 1999/2000 budget year, agrees to provide a grant of
$96,564 to the Agency to assist in funding Agency activities and expenses as identified in
Attachment A. Grants for future years of this agreement are subject to annual budget
approval by the City Commission.
2. Grant of In-Kind Services:
a) The City agrees to provide lawn and landscape maintenance for all areas around
the Youth Center, Basketball Court and Picnic Shelter.
b) The City will provide maintenance for all major capital components of the
building including air conditioners, roof, painting, plumbing, electrical, etc.
c) The City agrees to pay two thirds of the solid waste bill for the dumpster.
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d) The City agrees to install a fence according to city code around the picnic shelter
and other facilities maintained by the Agency if so desired. Final design and
layout will be determined by the City if needed.
e) The City will not provide any other additional in kind services, supplies, labor or
equipment whether on loan or for consumption to the Agency.
3. Payments: The total amount ofthis grant will be paid by the City to the Agency within
30 days after execution of this agreement by the City and the Agency but no earlier than
October 1 of the budget year for which the funds are authorized.
ARTICLE IV. DISCLAIMER OF WARRANTIES
This Agreement constitutes the entire Agreement of the parties on the subject hereof and may not
be changed, modified, or discharged except by written Amendment duly executed by both
parties. No representations or warranties by either party shall be binding unless expressed herein
or in a duly executed Amendment hereof.
ARTICLE V. TERMINATION
1. For Cause: Failure to adhere to any of the provisions of this agreement as determined by
the City shall constitute cause for termination. This agreement may by terminated with
30 days written notice without any further obligation by City.
2. For Municipal Purpose: The City may terminate for any municipal purpose by giving
90 days written notice.
3. Disposition of Fund Monies: In the event of termination for any reason, monies made
available to the Agency but not expended in accordance with this agreement shall be
returned to the City.
ARTICLE VI. NOTICE
Any notice required or permitted to be given by the provisions of this agreement shall be
conclusively deemed to have been received by a party hereto on the date it is hand-delivered to
such party at the address indicated below (or at such other address as such party shall specify to
the other party in writing), or if sent by registered or certified mail (postage prepaid), on the fifth
(5th) business day after the day on which such notice is mailed and properly addressed.
1. If to City, addressed to Grants Coordinator, Human Relations Department, P.O Box 4748,
Clearwater, FL 33758
2. If to Agency, addressed to Bilal F. Habeeb-ullah, Executive Director, African American
Leadership Council, Inc. 1250 Holt Ave. Clearwater, FL 33755.
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ARTICLE VII. EFFECTIVE DATE
a
The effective date ofthis agreement shall be as ofthe first day of October, 1999.
ARTICLE VIII. CONTINGENCY
Future funding for this agreement is contingent upon yearly appropriations by the City
Commission.
IN WITNESS WHEREOF, the parties hereto have set their hands and seals this aa."J{ day of
~/YV\..~ , 1999.
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ATT-EST:
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CITYO~F==RIDA
By:~
ichael J. Roberto
City Manager
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Brian J. Aungsf ~............
Mayor-Commissioner
Approved as to form:
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Assistant City Attorney
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CITY OF CLEARWATER
SOCIAL SERVICES GRANT
PROJECT APPLICATION FORM
Phone: (727) 562-4060 for assistance
A. Application Information
Applicant:
(Sponsor/Developer)
Organization Name:
(If different)
Address:
City; State; Zip
Telephone Number:
Contact Person:
Title:
Telephone Number:
Period for which funds
are being requested:
Signature'tt~
,/
Date
June 7, 1999
NOTE:
Due: June 7, 1999
African-American Leadership Council, Inc.
same as above
1002 N. Greenwood Avenue
Clearwater, FL 33755
(727) 298-8105
Sharon R. Blair
Office Manager
(727) 298-8105
October 1, 1999 to September 30, 2000
Bilal F. Habeeb-ullah
Board of Directors Chairperson
The City of Clearwater reserves the right to fund applicants at a
level lower than requested.
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AMOUNT OF FUNDING CURRENTLY REQUESTED: I
(Not to exceed StO,OO!t;
$10,000
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D.
SPECIFICALLY FOR WHAT WILL THIS MONEY BE USED.
(Line item budget for this amount)
Field Trips for Youth Leadership Council:
October 1999 =
November 1999 =
December 1999 =
January 2000 =
February 2000 =
March 2000 =
April 2000 =
May 2000 =
March 2000 =
40 Youth @ $25 = $1,000
60 Youth @ $25 = $1,500
60 Youth@ $25 = $1,500
80 Youth @ $25 = $2,000
80 Youth @ $25 = $2,000
I 00 Youth @ $25 = $2,500
I 00 Youth @ $25 = $2,500
1 00 Youth @ $25 = $2,500
1 00 Youth @ $25 = $2,500
Total Field Trip Cost: $15,500
Total Request from Clearwater Social Service Grant: $10,000
E. BRIEF DESCRIPTION OF PROJECT YOU WISH TO FUND UTILIZING THIS
GRANT.
Youth Development: To provide the Youth Leadership Council with educationaVcultural,
social and recreational field trips that will contribute to positive youth development. In
addition, making sure our youth have productive activities to partic~pate in during times
that they would normally be unsupervised. The Youth Leadership Council is an after
school and six week summer program that serve youth ages 10 to 14 primarily from the
North Greenwood area
F. BRIEF DESCRIPTION OF YOUR OVERALL ORGANIZATION.
The North Greenwood Community Family Center is a collaborative venture between
African-American Leadership Council and North Greenwood Community Family Center,
Inc. African-American Leadership Council is acting as lead organization with North
Greenwood Community Family Center, Inc. members representing the Family Center's
governing board. The Partnership have acquired a Center site in the core area of the
North Greenwood Community, Tract 262. North Greenwood Community Family
Center's purpose is to provide a Center that's community owned, operated and driven.
The Center is based on the belief that families and neighborhoods know best what their
own resources and needs are and that they will utilize those resources and address those
needs when appropriate help is offered. The partnership is seeking to demonstrate that
the Center will become a model that is effective in the following ways:
1) Strengthening and preservingfamilies; 2) family empowerment; 3) economic
self-sufficiency; 4) enhancing teen self-esteem; 5) developing involved citizens; 6)
preventing teen pregnancy; 7) increasing availability of health care; 8) breaking the
cycle of abuse dependency, and 9) reducing the effects of rapid growth and population
mobility.
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G.
G.
NUMBER OF CLIENTS SERVED BY THIS PROGRAM.
60 to 80 YOUTH ANNUALLY
H. PERCENTAGE OF THESE CLIENTS WHO ARE CITIZENS OF CLEARWATER.
AT A MINIMUM 75%
I. CURRENT OVERALL ORGANIZATION BUDGET (PLEASE ATTACH) .
Florida Department of Juvenile Justice: $ 64,661
Juvenile Welfare ROSlTrl of Pinplhlc Cnllnt")"~195,296
(See Attached Budgets)
J. IF THIS IS START UP OR MATCHING MONEY, SPECIFY THE DETAILS
i.e.1
WHICH AGENCY OR ORGANIZATION WILL PROVIDE THE MATCH, THE
REQUIREMENTS AND THE AMOUNT OF THE MATCH.
This is not start up or matching money. The African-American
Leadership ,Council will secure through grants and fundraisers the
remaining 67% of the requested line item expense.
K. IS YOUR AGENCY A REGISTERED SOlce) (3) NON-PROFIT AGENCY OR IN
THE PROCESS OF BECOMING OHl.
Yes. (see attache4 IRS Determination Letter)
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L. DOES YOUR FACILITY HAVE OR IS IT IN THE PROCESS OF ACQUIRING
THE APPROPRIATE LICENSURE FOR THE DELIVERY OF THE SERVICES
DESCRIBED IN THIS APPLICATION.
Yes
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FY 98-99
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Alencv: African American LeadershiD courli~
Proraam: North Greenwood Communitv ramil Center'
Reimbursement Period: June 4. 1999
Acd:' AC:C:OUDt Title Orilla. I Budget Ameaded Budget
569.120 5.111)' 100.110 100,110 "
569JII FICA 7,711 7.711 1
569220 Retin:menl I
569J30 Group Insul'lJlCll 7.S00 7,JOO
569J40 Wencr'. Comp, IPS IPS
569.2S0 Unemployment Compo 1.011 1,011
TOTAL SALUUES 117,'S. 117,'Jt
569.J40 Connallll SeMceI 1.JH 10,/10
569.320 Accountinsl Audit 4.lH 4.100
569.J40 Compu.. t
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569.400 Trnel I,SOO I,SDO
569.401 ConFcreace 6,D00 6.000
569.544 Trainina 1,000 I,ODD .
569.410 TeIephoae 1,6J7 1,6J7
569.411 Lona DistInce 17. 17.
569.412 Posta.. 190 190
569.430 Ubllti1a 1.s00 I,SDO
569.431 W.tcr/Sc\wrlSanitltiall 760 760
569.J40 JlIlitorial 1.s00 I,SDO
569.440 Rcut Buildint 7.1DD 7.1DO
569.44. Real EqulprMlll 1,. 1,'60
569.450 Insurance 1.IS1 /,IS'
569.460 Rea-in cl MaiDrenua ~
569.461 Property M.intenIaoe 6DD 6DD
569.462 GrouDds MaintelllllCll _ 411 . - , 410
569.463 VdUcIc Maintawa
569.470 I'riDtiat 100 100
569.471 CopyiDa III fl.
569.411 ~ 100 100
569.410 PrornotiocaJ Adivitia 6DD 600
569..510 Office Supplis 1,000 1.000
569..520 Operatina Suppliel 1.J" 1,J"
569..540 Subsc:riptica 100 100
569..541 Boob /.... /,000
569..542 DuesclMembenWpl , D
569..543 EduClrioIIII Ma1crial 1,/11 1.110
569..521 Food IDd Nutritiall 4,J/J 4,JIS
569.402 Transportadoa
569.493 Title XX M.td!
569.494 Adminisll'llive Costs
569.495 Residential Per Diem
569.640 C.pilal Outlay
569.520 other (Y .L.C.) 11,000 11.000
569..520 other 4.IDO 4,IDO
TOTAL EXPENSES 59,'" 77,J6f#
CRAND TOTAL . '"UAU 195,296
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REVISED BUDGET NARlUTlYE
Salaries $38.944
"_~-:_ . . --Salaries include a part time Executive Director @ $5,624 (calcuJated @ $14.42 x 390 brs.
annually), run time Program Coordinator @ $25,000 (calculated @ approx. $12.02 ~40 hrs. per
wk. x 52 wks.) part time Outreach Worker (calculated @ $8 x 20 brs. per wk. x 52 wles.).
FICA $2.979
Calculated @ 7.65% of total program salaries (7.65% x $38,944).
Worker's Compo $599
Calculated @ 1.5370" of total program salaries (1.537% x $38,944).
Unemployment Compo $530
Calculated @2.7%ofthe first $7,000 of staff saJaries (2.7% x $19,624).
Contractual Services $7.000
Diversity Training Associates will be contracted to do curriculum development/training @ 55,000
($50 x.l 00 hrs. curriculum development and 15 hrs. in-kind staff training in curriculum). Program
Evaluator @ a cost of$2,ooo.
Accounting/Audit $2,400
Book-keeping services, staft7board training, training on basic in-house account procedures,
assisting in estab1i~hing fiscal accounting system, and phone consuhation as needed calculated @
$125 x 12 months (51,500). In addition, a program audit will be conducted @ a cost of $900
(plus, 52,000 from other funding source ). ' ,-,-
Field Trips $1,000
To provide five (5) field trips x 525 per participant x 40 participants.
Travel $1,268
A total of 4,372 miles @ 5 .29 per mile. Calculated @ 84 miles per wIc. x $ .29 x 52 wks.
Training $1,952
Two staff will attend two (2) statewide training sessions annually @a cost of 5100 per day x 3
days x 2 staff x 2 trainings for hote~ $21 per day x 3 days x 2 staff X 2 trainings for'meals; $250 x
2 trainings for travel
Telephone $870
Calculated @ 560 x 12 months + $150 for installation.
Telephone/Long Distance $120
Calculated @ 510 x 12 months.
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Postage $320
Cost of postage and parcel post. used for general program needs, such as mail out to parents,
youth, schools, businesses, churches and organizations @ 1,000 mail outs x 5 .32 during program
period.
Promotional Activities/Advertising $500
To promote and enhance community participation in the "Female Initiative Program" 5500 will be
used for promotional purposes at community events/activities, i.e., 5250 @ annual North
Greenwood May Festivities and 5250 @ annual North Greenwood Music festival..
OjJicelOperating Supplies $1,250
Cost of paper, ink pens, pencils, calendars, staplers, staples, fokler, file cabinets, other office
supplies, cost of cleaning, sanitation, housekeeping, first aide and other operating supplies for
program period.
Subscriptions $150
Magazines, newspapers, journals and other publications that address healthy female development
will be subscnDed up to a cost of 51 50.
Boob $500
Books about and for the healthy development of females will be purchased up to a cost of55oo.
Educational Materials $200
Educational videos, tapes, games that focus on female issues will be obtained up to $200.
Food Nutrition $1,000
Food and meals for after school program and events! activities for participants calculated @ 5125
x 12 months.
Administrative Cost $3,079
Calculated @ 5% of program budget, 561,582 x .05.
NOTE:
COST PER PROGRAM PARTICIPANT $2,155
Calculated @ 75% of participants successfully completing program [30 of 40 participants}, 30
participants divided into $64,661.
INTERNAL REVENUE 8ERV~E
DI8TRICT DIRECTOR I
C - 1130
ATLANTA, OA 30301
OIPARTMENT OF THE TREASURY
D.h: OCT '1 1992
AFRICAN AMERICAN LEAOERSHI~
COUNCIL INe
c/o 8ILAL FATIH HABEEB ULLAH
354 JACKSON STREET
DUNEOIN, FL 34698
E.ployer Identifit.ti~u Numh.r:
~9-3047645
Con hct Persl)n I
JAMES ST. JULIEN
Cont.ct Telephone Nu.b~r:
(404) 331-0171
Accounting Period Endiug:
Dec..b.,. 31
For. 990 Required.
Ye,
Addendu. Applies:
Yes
Oear Appl icnt:
e.sed on Infor..tion supplied. and aSlu.ing your oper.tions Hill be.s
stated In your application for recognition of exe.ptlon. He h.Vf deter.lned
you are exe.pt fro. F~der.1 Inco.e t.x unde,. sectIon 501(.) of the Internal
Revenue Code .5 an org.nlzatlon described In section 501(c) (3).
N~ hav~ further deter.ined that you are not. private foundation within
th~ .eaning ~f section 509(,) of the Code, because you are a~ organization
described in section 509(a) (2).
If your sources of support, or your purposes. character, or method of
operation change, please let us knOt! so H~ can consider the effect of the
change on your exempt status and foundation status. In the case of an aMend-
Ment to your organizational dOCUMent or bylaHs. please send us a copy of the
a.ended docu.ent or bylaHs. Also. you should inforM us of all ch~nge~ in your
na.e or address.
As of Jc1nuary 1t 1984. you are liable for tau's under till: Fel.leral
In~urance Contributions Act (soci.1 ~ecurity taxes) on r~Mun~ration of .100
or More you pay to each of your eMployees during a c.leudar v~ar. You ar~
not liabl~ f~r the tax i.posed under th~ Fed~ral U~employmeni lax Act (FUTA>.
Since Y';'U are not a privat~ foundatic.n, you are not sub,iect to the excise
ta~es under Chapter 42 of the Code. However, you are not automatically exempt
frQM other F~deral excise taxes. If you have any questions about excis~,
emptoyment, Qr other Feder~1 taxes, please let us know.
Grantor~ and contributors .ay rely on this determination unl~ss the
Internal R~venue Service pub'lsh~s notice to the contrary. HOHev~r, if you
lose your section 509(a) (2) status, a grantor or contributor may not rely
on this d~ter.inatlon if he or she Has in part responsible f~.r, or was awar~
of. the act or failure to act, or the substantial or .aterial change on the
part of the oryanization that r~sulted in your los$ of such ~t~tus, or if he or
she acquired knowledge that the Internal Revenue Service had given noti~e that
L~tter 9~7(DO/CG)
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AFRICAN AME~lCAN LEADERSHI~
you would nu longer b~ cl'$sified as a ,.ctlon 509(,) (2) org~niz.tion.
Donors ~'y deduct contributions to you al provided In I~ction 170 of the
Cod.. B.qu~~ts. I*g.cies. devi~es. transfer.. or gifts to you or for your use
Ire d~ductible for federal estat~ .nd gift t.x purposes if th~y .&et the
applicable provisions of Code sections 2055.2106. and 2~22.
Contribution deductions are alloH.ble to donors only to the extent that
their contributions are gifts. Hlth no consideration received. Ticket pur-
ch,ses and li.llar pay.entl In conjunction with fundralllng events .ay not
necessarily qualify .s deductible contributions. depending on the clrcuM-
stancel. See Revenue Ruling 67-246. publilhed In Cu.ulative Bulletin 1967-2.
on page 104. which sets forth guidelines reglrdlng the deductibility. as chari-
table contributions. of p.y.ents ..de by taxp.yers for .d.isslon to or other
participation I, fundralslng activities for charity.
In the he.dilg of this letter we hive indicated Hhether you .ust file For.
990. Return of Organization Exe.pt Fro. Inco.. Tlx. If Ves Is indicated. you
.re required to file For. 990 only If your gross receipts each year Ire
nor.ally .ore thll $25.000. HOMeye" If you receive a Fon 990 package In the
.all. pie... file the return even If YOI do Dot exceed the gross receipts telt.
If you are not required to file. .I.ply attach the l.beLprovlded. check the
box In the he.ding to indic.te th.t your .nnu.1 gross receipts ar~ nor.ally
125.000 or less. and sign the return.
If a return is required. it .ust be filed by the 15th day of th& fifth
.onth after the end of your annual .ccountlng period. A penalty of '10 a d.y
is charged when . retur~\ Is filed late. unless there is reasonable caule for
the delay. HOHeyer. the .axlMuIII penalty ch.rged c,nnot exceed $5.000 or 5 per~
cellt of your gross receipts for the year. Hhichever Is less. Thi~ penalty M'y
.Iso be charged if a return is not co.plet.. so pl~ase be sure your r~turn is
cOlllplete before you file It.
Vou are not required to file Feder. I Income tax returns unle~s you are
subject to the tax on unrelated business inco.. under s~ction 511 of th~ Code.
If you are subject to this tax. you Must file an Inco.e tax return on ForM
990-T. [xempt Orga~ization 8uslness Incollle Tax ~eturn. In this letter He are
not det&r.ining Hhether any of your present or proposed activities are unre-
lated trade or business as defined In section 513 of the Cod~.
Vou need an employer identification nUlllber even if you liave 110 employees.
If an employ~r identification number Has not entered on your application. a
number Hil I b~ assigned to you and you Hill be advised of it. Please use that
number on al I r&tur~s you file and in alt correspondence Hith the Internal
Revenue Service.
If distributions are .ade to individuals. cas~ historie~ regarding the
recipients should be kept showing nallles. addresses. purposes of awards, manner
of selection. relationship (if any) to members. officers, trustees or donors of
funds to you, so that any and all distributions made to individuals can be
Letter 9~7(OO/CG)
..
i>
I
-:::-
I
ArRICAN AME~ICAN LEADERSHIP
.ublt.ntiat~~ upon request bV the Internal Revenu. Service. (Revenue Ruling
56-304, C.B. 1956-2, page 306.)
If w. have indicated in th~ he.ding of this letter th.t .n .ddendu.
applies, the enclol~d addendum is .n Integr.1 p.rt of this I~tter.
Bec.us. this letter could help resolve .nv questions .bout vour exe.pt
status and foundation status. vou should keep it in your per.anent records.
If you have .ny questions, please contact the person wh~s. n... and
telephone number are shown in the heading of this letter.
Sllcerely yo.rs,
Q<t~~
,
Pnl It i 111..s
District Director
Enclosure(s):
Addendu.
Letter 9~7(OO/CG)
~
M.
HAS YOUR ORGAIIZA TION RECEIVED OR IS IT Exll~CTING TO RECEIVE
FUNDING (WHETltER CASH OR IN-KIND CONTRIBU'hONS) FROM THE
CITY OF CLEARWATER DURING THE FISCAL YEAR FROM OCTOBER 1,
1999 THROUGH SEPTEMBER 30, 20001
YES x
NO
IF YES, PLEASE EXPLAIN:
THE CITY OF CLEARWATER $22,800 (IN-KIND)
The City of Clearwater is providing in-kind services in the form of office space usage and
support services at the Martin Luther King, Jr. Center (Le., support staff @$17,974,
utilities @ $879, water/sewer/sanitation @ 390, rental and leases "bldg." @ $3,300, rental
& leases "equip." @ $250 and insurance @ $7.
6