ISLAND DOLPHIN CARE INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: ISLAND DOLPHIN CARE INC (EIN 65-0728047)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-10-31
IRS object ID: 202413059349300846
Schema version: 2023v5.1
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 A
Schedule B
Schedule D
Schedule G
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-31T10:55:26-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	204989621	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	VERDEJA & ALVAREZ LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	255 ALHAMBRA CIR STE 630	AddressLine1Txt
City	CORAL GABLES	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	331347417	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	650728047	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ISLAND DOLPHIN CARE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ISLA	BusinessNameControlTxt
Phone	3054515884	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	150 LORELANE PLACE	AddressLine1Txt
City	KEY LARGO	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33037	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LUKE BULLEN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3054515884	PhoneNum
Signature	2024-10-31	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	OCTAVIO A VERDEJA	PreparerPersonNm
PTIN	P00640853	PTIN
Phone	3054463177	PhoneNum
Preparation	2024-10-31	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LUKE BULLEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	150 LORELANE PLACE	AddressLine1Txt
City	KEY LARGO	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33037	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,025,953	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ISLANDDOLPHINCARE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	ISLAND DOLPHIN CARE'S MISSION IS TO PROVIDE UNIQUE, THERAPEUTIC,MOTIVATIONAL AND EDUCATIONAL DOLPHIN ASSISTED THERAPY PROGRAMS FOR CHILDREN WITH SPECIAL NEEDS ADULTS WITH SPECIAL NEEDS AND THEIR FAMILIES (AND OR CAREGIVERS) THROUGH THE USE OF INNOVATIVE THERAPY TECHNIQUES WHICH ENABLE PARTICIPANTS TO DISCOVER AND ACHIEVE DESIRED GOALS STRENGTHS AND THEIR MAXIMUM POTENTIAL FOR INDIVIDUAL FULFILLMENT. THROUGH INTERACTIVE PROGRAMS EDUCATION AND RESEARCH CHILDREN AND ADULTS ALIKE ARE INSPIRED TO VALUE AND RESPECT MARINE MAMMALS AND THEIR ENVIRONMENT.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	14	TotalEmployeeCnt
Total Volunteers	30	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$374,811	PYContributionsGrantsAmt
CY Contributions Grants	$454,795	CYContributionsGrantsAmt
PY Program Service Revenue	$155,871	PYProgramServiceRevenueAmt
CY Program Service Revenue	$290,445	CYProgramServiceRevenueAmt
PY Investment Income	$1,136	PYInvestmentIncomeAmt
CY Investment Income	$448	CYInvestmentIncomeAmt
PY Other Revenue	$41,019	PYOtherRevenueAmt
CY Other Revenue	$274,213	CYOtherRevenueAmt
PY Total Revenue	$572,837	PYTotalRevenueAmt
CY Total Revenue	$1,019,901	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$785,543	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$566,758	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3	CYTotalFundraisingExpenseAmt
PY Other Expenses	$618,537	PYOtherExpensesAmt
CY Other Expenses	$613,624	CYOtherExpensesAmt
PY Total Expenses	$1,404,080	PYTotalExpensesAmt
CY Total Expenses	$1,180,382	CYTotalExpensesAmt
PY Revenues Less Expenses	-$831,243	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$160,481	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,829,946	TotalAssetsBOYAmt
Total Assets EOY	$1,592,284	TotalAssetsEOYAmt
Total Liabilities BOY	$314,728	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$237,547	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,515,218	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,354,737	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	ISLAND DOLPHIN CARE'S MISSION IS TO PROVIDE UNIQUE, THERAPEUTIC,MOTIVATIONAL AND EDUCATIONAL DOLPHIN ASSISTED THERAPY PROGRAMS FOR CHILDRENWITH SPECIAL NEEDS ADULTS WITH SPECIAL NEEDS AND THEIR FAMILIES (AND OR CAREGIVERS) THROUGH THE USE OF INNOVATIVE THERAPY TECHNIQUES WHICH ENABLE PARTICIPANTS TO DISCOVER AND ACHIEVE DESIRED GOALS STRENGTHS AND THEIR MAXIMUM POTENTIAL FOR INDIVIDUAL FULFILLMENT. THROUGH INTERACTIVE PROGRAMS EDUCATION AND RESEARCH CHILDREN AND ADULTS ALIKE ARE INSPIRED TO VALUE AND RESPECT MARINE MAMMALS AND THEIR ENVIRONMENT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$914,068	ExpenseAmt
Revenue	$547,732	RevenueAmt
Desc	IN 2023 ISLAND DOLPHIN CARE SERVED NEARLY 2,000 VISITORS. APPROXIMATELY HALF OF THESE VISITORS VISITED TO LEARN MORE ABOUT OUR DOLPHIN FAMILY, HISTORY AND THERAPEUTIC PROGRAMS OFFERED. 250 STUDENTS PARTICIPATED IN OUR MARINE SCIENCE EDUCATION PROGRAM WORKING TOWARDS BECOMING STEWARDS OF OUR OCEANS. MORE THAN 100 VETERANS AND THEIR FAMILIES PARTICIPATED IN OUR THERAPEUTIC PROGRAMS ALONG WITH 600+ INDIVIDUALS AND FAMILIES WITH SPECIAL NEEDS AND UNIQUE CHALLENGES.	Desc
Total Program Service Expenses	$914,068	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	14	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MISSY JOHNSON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3054515884	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	150 LORELANE PL	AddressLine1Txt
City	KEY LARGO	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33037	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
JAMES LUPINO
DIRECTOR	1.00	Yes (X)	$0	$0	$0
STANLEY ZUBA
DIRECTOR	1.00	Yes (X)	$0	$0	$0
DR PAUL ELLISON
DIRECTOR	1.00	Yes (X)	$0	$0	$0
RICHARD WOLFE
DIRECTOR	1.00	Yes (X)	$0	$0	$0
GREGORY MORRIS
CFO	40.00	Yes (X)	$40,000	$0	$0	Yes (X)
RICHARD WORRELL
DIRECTOR	1.00	Yes (X)	$0	$0	$0
PAUL TARNAPOL
DIRECTOR	1.00	Yes (X)	$0	$0	$0
LUKE BULLEN
EXECUTIVE DIRECTOR	40.00		$90,000	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$130,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$68,732	GovernmentGrantsAmt
All Other Contributions	$386,063	AllOtherContributionsAmt
Total Contributions	$454,795	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM INCOME	Desc
Total Revenue Column	$290,445	TotalRevenueColumnAmt
Related Or Exempt Func Income	$290,445	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$290,445	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$448	TotalRevenueColumnAmt
Exclusion	$448	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$22,978	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$6,052	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,926	TotalRevenueColumnAmt
Exclusion	$16,926	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$82,708	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$82,708	TotalRevenueColumnAmt
Related Or Exempt Func Income	$82,708	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER INCOME	$102,667	$102,667
SALES	$71,912	$71,912

Field	Value	IRS element (for citing)
Other Revenue Total	$174,579	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,019,901	TotalRevenueColumnAmt
Related Or Exempt Func Income	$547,732	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$17,374	ExclusionAmt

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

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$130,000	TotalAmt
Program Services	$107,900	ProgramServicesAmt
Management And General	$22,100	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$326,563	TotalAmt
Program Services	$271,047	ProgramServicesAmt
Management And General	$55,516	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$81,082	TotalAmt
Program Services	$67,298	ProgramServicesAmt
Management And General	$13,784	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$29,113	TotalAmt
Program Services	$24,164	ProgramServicesAmt
Management And General	$4,949	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$159,097	TotalAmt
Program Services	$157,261	ProgramServicesAmt
Management And General	$1,836	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$32,572	TotalAmt
Program Services	$32,572	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,476	TotalAmt
Program Services	$2,473	ProgramServicesAmt
Fundraising	$3	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$84,915	TotalAmt
Program Services	$27,173	ProgramServicesAmt
Management And General	$57,742	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$101,496	TotalAmt
Program Services	$101,496	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$38,382	TotalAmt
Program Services	$20,726	ProgramServicesAmt
Management And General	$17,656	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
DOLPHIN MAINTENANCE	$73,220	$73,220
OPERATIONS	$57,023		$57,023
TELEPHONE & UTILITIES	$34,312		$34,312
OTHER	$27,863	$26,470	$1,393

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,268	TotalAmt
Program Services	$2,268	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,180,382	TotalAmt
Program Services	$914,068	ProgramServicesAmt
Management And General	$266,311	ManagementAndGeneralAmt
Fundraising	$3	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$285,756	BOYAmt
EOY	$149,333	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$100	BOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$4,827	BOYAmt
EOY	$4,827	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,061,120	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,623,355	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,538,963	BOYAmt
EOY	$1,437,765	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$300	BOYAmt
EOY	$359	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,829,946	BOYAmt
EOY	$1,592,284	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$21,029	BOYAmt
EOY	$42,889	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$43,907	BOYAmt
EOY	$39,261	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$37,500	BOYAmt
EOY	$4,316	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$212,292	BOYAmt
EOY	$151,081	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$314,728	BOYAmt
EOY	$237,547	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	$1,503,218	BOYAmt
EOY	$1,342,737	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,000	BOYAmt
EOY	$12,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,515,218	BOYAmt
EOY	$1,354,737	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,829,946	BOYAmt
EOY	$1,592,284	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$160,481	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$530,262	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$562,833	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$300,692	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$374,811	CurrentTaxYearMinus1YearAmt
Current Tax Year	$454,795	CurrentTaxYearAmt
Total	$2,223,393	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$935,701	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$315,583	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,088,179	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$221,220	CurrentTaxYearMinus1YearAmt
Current Tax Year	$570,710	CurrentTaxYearAmt
Total	$3,131,393	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,465,963	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$878,416	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,388,871	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$596,031	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,025,505	CurrentTaxYearAmt
Total	$5,354,786	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$5,354,786	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,335	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,226	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$434	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,136	CurrentTaxYearMinus1YearAmt
Current Tax Year	$448	CurrentTaxYearAmt
Total	$5,579	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,335	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,226	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$434	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,136	CurrentTaxYearMinus1YearAmt
Current Tax Year	$448	CurrentTaxYearAmt
Total	$5,579	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,468,298	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$879,642	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,389,305	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$597,167	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,025,953	CurrentTaxYearAmt
Total	$5,360,365	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99900	PublicSupportCY509Pct
Public Support PY509	0.97710	PublicSupportPY509Pct
Investment Income CY	0.00100	InvestmentIncomeCYPct
Investment Income PY	0.00110	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$12,000	BeginningYearBalanceAmt
End Year Balance	$12,000	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$12,000	BeginningYearBalanceAmt
End Year Balance	$12,000	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$12,000	BeginningYearBalanceAmt
End Year Balance	$12,000	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$12,000	BeginningYearBalanceAmt
End Year Balance	$12,000	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$12,000	BeginningYearBalanceAmt
End Year Balance	$12,000	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$300,000	OtherCostOrOtherBasisAmt
Book Value	$300,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,728,671	OtherCostOrOtherBasisAmt
Depreciation	$1,728,503	DepreciationAmt
Book Value	$168	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$682,580	OtherCostOrOtherBasisAmt
Depreciation	$522,908	DepreciationAmt
Book Value	$159,672	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,349,869	OtherCostOrOtherBasisAmt
Depreciation	$371,944	DepreciationAmt
Book Value	$977,925	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,437,765	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	RETIREMENT BENEFITS	Desc
Amt	$151,081	Amt

Field	Value	IRS element (for citing)
Total Liability	$151,081	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF ASC NO 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ("ASC NO 740"). ASC 740 REQUIRED THAT THE IMPACT OF TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE FINANCIAL STATEMENTS. AT 12/31/23, THERE WERE NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES TAX RETURNS WITH US FEDERAL AND OTHER TAX AUTHORITIES FOR WHICH STATUE LIMITATIONS MAY GO BACK TO THE YEAR ENDED 2020.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	SPECIAL EVENTS	Event1Nm
Gross Receipts Event1	$22,978	GrossReceiptsEvent1Amt
Gross Revenue Event1	$22,978	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$6,052	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$22,978	GrossReceiptsTotalAmt
Gross Revenue Total Events	$22,978	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$6,052	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$6,052	DirectExpenseSummaryEventsAmt
Net Income Summary	$16,926	NetIncomeSummaryAmt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	CHARLES MORRIS	PersonNm
Relationship With Org	CFO	RelationshipWithOrgTxt
Loan Purpose	LOAN	LoanPurposeTxt
Loan To Organization	Yes (X)	LoanToOrganizationInd
Original Principal	$37,500	OriginalPrincipalAmt
Balance Due	$4,316	BalanceDueAmt
Default	0	DefaultInd
Board Or Committee Approval	0	BoardOrCommitteeApprovalInd
Written Agreement	Yes (1)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$4,316	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD WILL REVIEW THE TAX RETURN PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS ARE REQUIRED TO ANNUALLY DIVULGE BUSINESS AND OTHER BOARD AFFILIATIONS THAT COULD GIVE RISE TO CONFLICTS. EXAMPLES ARE BANK BOARD MEMBERSHIPS, LOCAL REAL ESTATE FIRMS, CONDOMINIUM ASSOCIATIONS, LEGAL AND PROFESSIONAL FIRMS, BUILDERS AND OTHER MAINTENANCE FIRMS. BOARD MEMBERS ARE ASKED PRIOR TO ANY VOTE IF A CONFLICT EXISTS AND IF ONE DOES THEY ARE REQUIRED TO RECLUSE THEMSELVES FROM THE VOTE.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 157,261. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 157,261. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,836. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,836.