WEST GEAUGA RECREATION COUNCIL INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: WEST GEAUGA RECREATION COUNCIL INC (EIN 34-6540802)
Tax period: 2022-11-01 to 2023-10-31
Filed: 2024-02-29
IRS object ID: 202440609349301134
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-02-29T18:06:40-08:00	ReturnTs
Tax Period End	2023-10-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Christina M Koeth-Bidwell CCM RTRP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	12525 Chesterfield Ln	AddressLine1Txt
City	Chesterland	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44026	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-11-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	346540802	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	West Geauga Recreation Council Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WEST	BusinessNameControlTxt
Phone	4403385727	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 393	AddressLine1Txt
City	Chesterland	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	440260393	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Joseph A Frato	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	4403385727	PhoneNum
Signature	2024-02-18	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Joseph	PersonFirstNm
Person Last	Frato	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Christina M Koeth-Bidwell	PreparerPersonNm
PTIN	P00167054	PTIN
Phone	4406695071	PhoneNum
Preparation	2024-02-29	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Joseph A Frato	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8509 Silver Creek Dr	AddressLine1Txt
City	Novelty	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44072	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$387,253	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.wgrc.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1948	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	Organized to provide and support youth summer day camp, youth recreational sports, family functions, swim and tennis lessons, open to the public. Located in Geauga County, Ohio 93 Family Members	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	44	TotalEmployeeCnt
Total Volunteers	40	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,140	PYContributionsGrantsAmt
CY Contributions Grants	$48,543	CYContributionsGrantsAmt
PY Program Service Revenue	$302,616	PYProgramServiceRevenueAmt
CY Program Service Revenue	$338,700	CYProgramServiceRevenueAmt
PY Investment Income	$7	PYInvestmentIncomeAmt
CY Investment Income	$10	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$303,763	PYTotalRevenueAmt
CY Total Revenue	$387,253	CYTotalRevenueAmt
PY Grants And Similar Paid	$280	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$3,150	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$118,934	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$180,630	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$120,798	PYOtherExpensesAmt
CY Other Expenses	$138,985	CYOtherExpensesAmt
PY Total Expenses	$240,012	PYTotalExpensesAmt
CY Total Expenses	$322,765	CYTotalExpensesAmt
PY Revenues Less Expenses	$63,751	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$64,488	CYRevenuesLessExpensesAmt
Total Assets BOY	$182,968	TotalAssetsBOYAmt
Total Assets EOY	$247,456	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$182,968	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$247,456	NetAssetsOrFundBalancesEOYAmt
Mission	Organized to provide and support youth summer day camp, youth recreational sports, family functions, swim and tennis lessons, open to the public. Located in Geauga County, Ohio 93 Family Members	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$317,296	ExpenseAmt
Grant	$3,150	GrantAmt
Revenue	$338,700	RevenueAmt
Desc	Summer Youth Day Camp, youth soccer, and other recreational sports, field trips, family functions, swim and tennis lessons, open to the public. Located in Geauga County, Ohio 93 Family Members	Desc
Total Program Service Expenses	$317,296	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	44	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Mark Vidmar	PersonNm
Phone	4406673321	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8060 Oxford Lane	AddressLine1Txt
City	Chesterland	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44026	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Tanya Birman
President	8.00	Yes (X)	Yes (X)	$0	$0	$0
Danielle Broan
Vice President	8.00	Yes (X)	Yes (X)	$0	$0	$0
Joe Frato
Treasurer	5.00	Yes (X)	Yes (X)	$0	$0	$0
Mark Vidmar
Assistant Treasurer	5.00	Yes (X)	Yes (X)	$0	$0	$0
Ann Vidmar
Publicity	8.00	Yes (X)		$0	$0	$0
Tina Heffron
Financial Secretary	3.00	Yes (X)	Yes (X)	$0	$0	$0
Ashley Petersen
Recording Secretary	3.00	Yes (X)	Yes (X)	$0	$0	$0
Lisa Borcziak
Historian	1.00			$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Fundraising	$47	FundraisingAmt
Government Grants	$48,296	GovernmentGrantsAmt
All Other Contributions	$200	AllOtherContributionsAmt
Total Contributions	$48,543	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
Program Fees	713990	$338,535	$0	$0
Refunds of Program Fees	713990	$165	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	$338,700	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Contri Rpt Fundraising Event	$47	ContriRptFundraisingEventAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$387,253	TotalRevenueColumnAmt
Related Or Exempt Func Income	$338,710	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$3,150	TotalAmt
Program Services	$3,150	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$144,473	TotalAmt
Program Services	$144,473	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$541	TotalAmt
Program Services	$541	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$35,616	TotalAmt
Program Services	$35,616	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,772	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$1,772	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,327	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$1,327	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$16	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$16	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$7,480	TotalAmt
Program Services	$7,480	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$632	TotalAmt
Program Services	$632	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$28,599	TotalAmt
Program Services	$26,245	ProgramServicesAmt
Management And General	$2,354	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,506	TotalAmt
Program Services	$4,506	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$38,969	TotalAmt
Program Services	$38,969	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$6,566	TotalAmt
Program Services	$6,566	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$10,298	TotalAmt
Program Services	$10,298	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Food at Recreation & Sport Activities	$6,704	$6,704	$0	$0
Activities	$23,138	$23,138	$0	$0
Field Trips	$4,263	$4,263	$0	$0
Special events, holiday party, tween events	$4,715	$4,715	$0	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$322,765	TotalAmt
Program Services	$317,296	ProgramServicesAmt
Management And General	$5,469	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$124,615	BOYAmt
EOY	$192,032	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$201,640	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$146,216	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$58,353	BOYAmt
EOY	$55,424	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$182,968	BOYAmt
EOY	$247,456	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$182,968	BOYAmt
EOY	$247,456	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$182,968	BOYAmt
EOY	$247,456	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$182,968	BOYAmt
EOY	$247,456	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$64,488	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Book Value	$0	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$106,412	InvestmentCostOrOtherBasisAmt
Depreciation	$66,037	DepreciationAmt
Book Value	$40,375	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$75,745	InvestmentCostOrOtherBasisAmt
Depreciation	$73,223	DepreciationAmt
Book Value	$2,522	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$13,433	InvestmentCostOrOtherBasisAmt
Depreciation	$4,183	DepreciationAmt
Book Value	$9,250	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$6,050	InvestmentCostOrOtherBasisAmt
Depreciation	$2,773	DepreciationAmt
Book Value	$3,277	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$55,424	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	The West Geauga Recreation Council (h/k/a WGRC) Executive Board & Governing Body will review the form 990 for fiscal year ended 10/31/23 together and inform all members/volunteers of the organization that form 990 for fiscal year ended 10/31/23 has been reviewed, filed with the IRS and is available for member/volunteer and the public's review upon request. During the review of WGRC form 990 10/31/23, any errors or omissions found by the Executive Board & Governing Body of WGRC will be immediately reported to the Tax Preparer and corrected before an officer of the WGRC electronically signs and approves the filing of form 990 fiscal year ended 10/31/23. Form 990 will be electronically signed by the acting WGRC Treasurer.
Pt VI, Line 12c	The West Geauga Recreation Council (h/k/a WGRC) Executive Board & Governing Body requires all officers, directors, key employees and members/volunteers to report immediately to a member of the Executive Board/Governing Body of any conflicts of interest annually or as a conflict arises. The conflict of interest policy is enforced by the current Executive Board and Governing Body each year. Conflicts of interest must be disclosed at time of application, annually. Members/volunteers are vetted by the Executive Board/Governing Body before membership is accepted or appointments granted.
Pt VI, Line 4	Amendments to the Code of Regulations or By-Laws were adopted on September 11, 2023. Amendments and additions re consolidating membership requirements into a Member Policy Addendum to the Bylaws. The amended Membership Requirements Policy was shared with all members of the organization and voted in by each voting member per the terms of the Code of Regulations.
Pt VI, Line 6	The WGRC has 93 members and volunteers with voting rights, including 8 Executive Board members.No Stockholders.
Pt VI, Line 7a	All members (volunteers) of the WGRC can nominate themselves or another member (volunteer) of the WGRC for any Executive Board position. All members (volunteers) of the WGRC have voting rights. Executive Board members can appoint committee leads.
Pt VI, Line 7b	All members (volunteers) have voting rights. A 2/3 vote of all members present (general council) is required at any election or voting decision of the organization. Elected Board positions include President, Vice President, Recording Secretary, Financial Secretary, Treasurer, and Assistant Treasurer. The President can appoint the Technology Officer, Publicity, and Historian roles. All positions, elected and appointed, have equal voting rights on the Executive Board as well as in the general council.
Pt VI, Line 2	The Assistant Treasurer Mark Vidmar and Publicity Member Anne Vidmar are married.