STRATEGY STUDIO / PUBLIC DATA EXPLORER

RAINBOW YOUTH GOLF EDUCATION PROGRAM: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
RAINBOW YOUTH GOLF EDUCATION PROGRAM (EIN 31-1702111)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-09-27
IRS object ID
202412719349300316
Schema version
2023v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-09-27T19:49:41-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN931326724PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROMIG & PEILE CPAS P CBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11875 AUSTIN STAddressLine1Txt
CityKLAMATH FALLSCityNm
State AbbreviationORStateAbbreviationCd
ZIP976034677ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311702111EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RAINBOW YOUTH GOLF EDUCATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRAINBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line136563 AGENCY LOOP RDAddressLine1Txt
CityCHILOQUINCityNm
State AbbreviationORStateAbbreviationCd
ZIP97624ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDINO HERRERAPersonNm
Person TitleCHAIRMANPersonTitleTxt
Signature2024-09-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTONIA MILLERPreparerPersonNm
PTINP02160050PTIN
Phone5412737237PhoneNum
Preparation2024-09-27PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDINO HERRERAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 343AddressLine1Txt
CityCHILOQUINCityNm
State AbbreviationORStateAbbreviationCd
ZIP97624ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$16,578GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionPROGRAM TO EDUCATE LOCAL YOUTH THROUGH THE SPORT OF GOLF. THE ORGANIZATION ALSO HAS A LEARNING CENTER FOR YOUTH.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$29,979PYContributionsGrantsAmt
CY Contributions Grants$16,578CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$29,979PYTotalRevenueAmt
CY Total Revenue$16,578CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$61,606PYOtherExpensesAmt
CY Other Expenses$47,781CYOtherExpensesAmt
PY Total Expenses$61,606PYTotalExpensesAmt
CY Total Expenses$47,781CYTotalExpensesAmt
PY Revenues Less Expenses-$31,627PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$31,203CYRevenuesLessExpensesAmt
Total Assets BOY$192,491TotalAssetsBOYAmt
Total Assets EOY$161,288TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$192,491NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$161,288NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROGRAM TO EDUCATE LOCAL YOUTH THROUGH THE SPORT OF GOLF. THE ORGANIZATION ALSO HAS A LEARNING CENTER FOR YOUTH.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$47,706ExpenseAmt
DescGOLF EDUCATION PROGRAM FOR YOUTH, AND THE ATAWI LEARNING CENTER.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescCONSTRUCTION OF GOLF COURSE THAT WILL BE USED BY THE YOUTH GOLF PROGRAM.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$47,706TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RAINBOW YOUTH GOLF EDUCATION PROGRABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5417832384PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line136563 AGENCY LOOP RDAddressLine1Txt
CityCHILOQUINCityNm
State AbbreviationORStateAbbreviationCd
ZIP97624ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
RACHEL CHAVEZ
BOARD MEMBERYes (X)$0$0$0
KAREN RAY
BOARD MEMBERYes (X)$0$0$0
ADRIAN WITCRAFT
BOARD MEMBERYes (X)$0$0$0
DINO HERRERA
CHAIRMAN$0$0$0Yes (X)
SHERI OLNEY
TREASURER$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$16,578AllOtherContributionsAmt
Total Contributions$16,578TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,578TotalRevenueColumnAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$525TotalAmt
Program Services$525ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$31,728TotalAmt
Program Services$31,728ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
RENT - OTHER$7,520$7,445$75
SUPPLIES$5,215$5,215
RENT - MACHINERY$2,244$2,244
LICENSES / FEES$372$372

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$177TotalAmt
Program Services$177ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$47,781TotalAmt
Program Services$47,706ProgramServicesAmt
Management And General$75ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$234BOYAmt
EOY$759EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$38BOYAmt
EOY$38EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$660,207LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$499,716LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$192,219BOYAmt
EOY$160,491EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$192,491BOYAmt
EOY$161,288EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$192,491BOYAmt
EOY$161,288EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$192,491BOYAmt
EOY$161,288EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$192,491BOYAmt
EOY$161,288EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$31,203ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$54,481CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$61,400CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24,192CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$29,979CurrentTaxYearMinus1YearAmt
Current Tax Year$16,578CurrentTaxYearAmt
Total$186,630TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$54,481CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$61,400CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24,192CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$29,979CurrentTaxYearMinus1YearAmt
Current Tax Year$16,578CurrentTaxYearAmt
Total$186,630TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$186,630PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$54,481CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$61,400CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24,192CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$29,979CurrentTaxYearMinus1YearAmt
Current Tax Year$16,578CurrentTaxYearAmt
Total$186,630TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART III, LINE 12FormAndLineReferenceDesc
ExplanationDONATIONS 0ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$660,207OtherCostOrOtherBasisAmt
Depreciation$499,716DepreciationAmt
Book Value$160,491BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$160,491TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DCONSTRUCTION OF GOLF COURSE THAT WILL BE USED BY THE YOUTH GOLF PROGRAM.
FORM 990, PAGE 6, PART VI, LINE 2KAREN RAY SHERRY OLNY DIRECTOR TREASURER MOTHER AND DAUGHTER IN-LAW RACHEL CHAVEZ ROBERT CHAVEZ DIRECTOR DIRECTOR HUSBAND AND WIFE
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD OF DIRECTORS REVIEW THE 990 ON AN ANNUAL BASIS.
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUESTS RECEIVED BY THE ORGANIZATION.