ROCK AQUA JAYS WATER SKI CLUB INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ROCK AQUA JAYS WATER SKI CLUB INC (EIN 93-0831292)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-12
- IRS object ID
- 202342899349303134
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-10-12T12:30:17-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 300746052 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAGEN CPA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4525 Woodgate Dr | AddressLine1Txt |
| City | Janesville | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53546 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930831292 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROCK AQUA JAYS WATER SKI CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROCK | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1046 | AddressLine1Txt |
| City | JANESVILLE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53547 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LISA THOMPSON | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6083591462 | PhoneNum |
| Signature | 2023-09-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LISA | PersonFirstNm |
| Person Last | THOMPSON | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JASON WINCHELL | PreparerPersonNm |
| PTIN | P01844561 | PTIN |
| Phone | 6087548525 | PhoneNum |
| Preparation | 2023-10-12 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| 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 | BENJAMIN KOPP | PrincipalOfficerNm |
| Gross Receipts | $182,855 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://WWW.ROCKAQUAJAYS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1961 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | PROMOTION OF WATER SAFETY, SKIING, AND WATER SHOW FOR BENEFIT OF THE COMMUNITY. INDIVIDUALS BENEFITTED, TOTAL IN THE THOUSANDS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 275 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $31,418 | PYContributionsGrantsAmt |
| CY Contributions Grants | $63,706 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $118,718 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,432 | CYProgramServiceRevenueAmt |
| PY Investment Income | $52 | PYInvestmentIncomeAmt |
| CY Investment Income | $69 | CYInvestmentIncomeAmt |
| PY Other Revenue | $85,657 | PYOtherRevenueAmt |
| CY Other Revenue | $72,900 | CYOtherRevenueAmt |
| PY Total Revenue | $235,845 | PYTotalRevenueAmt |
| CY Total Revenue | $143,107 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $700 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $952 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $236,185 | PYOtherExpensesAmt |
| CY Other Expenses | $191,790 | CYOtherExpensesAmt |
| PY Total Expenses | $236,885 | PYTotalExpensesAmt |
| CY Total Expenses | $192,742 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,040 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$49,635 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $286,075 | TotalAssetsBOYAmt |
| Total Assets EOY | $230,343 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,097 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $279,978 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $230,343 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROMOTION OF WATER SAFETY, SKIING, AND WATER SHOW FOR BENEFIT OF THE COMMUNITY. INDIVIDUALS BENEFITTED, TOTAL IN THE THOUSANDS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $183,339 | ExpenseAmt |
| Revenue | $119,081 | RevenueAmt |
| Desc | PROMOTION OF WATER SAFETY, SKIING, AND WATER SHOW FOR BENEFIT OF THE COMMUNITY. INDIVIDUALS BENEFITED TOTAL IN THE THOUSANDS. | Desc |
| Total Program Service Expenses | $183,339 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| 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 | Yes (true) | 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 | Yes (true) | 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 |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | 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 |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | 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 | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| 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 | WI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LISA THOMPSON | PersonNm |
| Phone | 6083591462 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1046 | AddressLine1Txt |
| City | JANESVILLE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53547 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| ANDREW PETZOLD | |||||||
| DIRECTOR AT LARGE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN PYSZKA | |||||||
| FLEET MANAGER | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| J R WILSON | |||||||
| FACILITIES MANAGER | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MATT WILSON | |||||||
| CO-SHOW DIRECTOR | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JUDY SLATTER | |||||||
| CONCESSION MANAGER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| GUS ROTHMALER SR | |||||||
| MEMBERSHIP DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| BENJAMIN KOPP | |||||||
| PRESIDENT | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ANDY SNOW | |||||||
| VICE PRESIDENT | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| PAM HEINICK | |||||||
| SECRETARY | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LISA THOMPSON | |||||||
| TREASURER | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Federated Campaigns | $43,970 | FederatedCampaignsAmt |
| Membership Dues | $19,736 | MembershipDuesAmt |
| Total Contributions | $63,706 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TOURNAMENTSHOW REVENUE | Desc |
| Business | 711210 | BusinessCd |
| Total Revenue Column | $6,432 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,432 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,432 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69 | TotalRevenueColumnAmt |
| Exclusion | $69 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $56,062 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $24,460 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,602 | TotalRevenueColumnAmt |
| Exclusion | $31,602 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $38,750 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $15,288 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,462 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,462 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISCELLANEOUS INCOME | 900099 | $17,055 | $17,055 |
| LEARN TO SKI | 624100 | $781 | $781 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $17,836 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $143,107 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $47,730 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $31,671 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $952 | TotalAmt |
| Program Services | $952 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,208 | TotalAmt |
| Management And General | $2,208 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,225 | TotalAmt |
| Program Services | $2,225 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $212 | TotalAmt |
| Management And General | $212 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,915 | TotalAmt |
| Program Services | $26,915 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $525 | TotalAmt |
| Program Services | $525 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,475 | TotalAmt |
| Program Services | $42,475 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,613 | TotalAmt |
| Program Services | $12,545 | ProgramServicesAmt |
| Management And General | $6,068 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SHOW EXPENSES | $24,199 | $24,199 | |
| BANK FEES | $120 | $120 | |
| LICENSES | $795 | $795 | |
| MEMBERSHIP DUES | $688 | $688 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,815 | TotalAmt |
| Program Services | $72,815 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,742 | TotalAmt |
| Program Services | $183,339 | ProgramServicesAmt |
| Management And General | $9,403 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $15,352 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,780 | BOYAmt |
| EOY | $61,171 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $693,433 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $539,613 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,295 | BOYAmt |
| EOY | $153,820 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,075 | BOYAmt |
| EOY | $230,343 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,097 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,097 | 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 | $275,597 | BOYAmt |
| EOY | $225,962 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,381 | BOYAmt |
| EOY | $4,381 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $279,978 | BOYAmt |
| EOY | $230,343 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,075 | BOYAmt |
| EOY | $230,343 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$49,635 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $143,091 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $84,147 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $103,254 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,418 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,706 | CurrentTaxYearAmt |
| Total | $425,616 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $147,006 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,964 | CurrentTaxYearAmt |
| Total | $192,970 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $160,634 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $81,680 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $42,589 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $67,433 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $56,062 | CurrentTaxYearAmt |
| Total | $408,398 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $303,725 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $165,827 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $145,843 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $245,857 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $165,732 | CurrentTaxYearAmt |
| Total | $1,026,984 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,026,984 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $102 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $98 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $52 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69 | CurrentTaxYearAmt |
| Total | $362 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $102 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $98 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $52 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69 | CurrentTaxYearAmt |
| Total | $362 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $26,621 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,055 | CurrentTaxYearAmt |
| Total | $43,676 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $303,766 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $165,929 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $145,941 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $272,530 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $182,856 | CurrentTaxYearAmt |
| Total | $1,071,022 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95890 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96160 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,381 | BeginningYearBalanceAmt |
| End Year Balance | $4,381 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,381 | BeginningYearBalanceAmt |
| End Year Balance | $4,381 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,381 | BeginningYearBalanceAmt |
| End Year Balance | $4,381 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,381 | BeginningYearBalanceAmt |
| End Year Balance | $4,381 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,381 | BeginningYearBalanceAmt |
| End Year Balance | $4,381 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Endowment Balance EOY | 1.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $300,108 | OtherCostOrOtherBasisAmt |
| Depreciation | $233,604 | DepreciationAmt |
| Book Value | $66,504 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $393,325 | OtherCostOrOtherBasisAmt |
| Depreciation | $306,009 | DepreciationAmt |
| Book Value | $87,316 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $153,820 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | IND DAY ROCK | Event1Nm |
| Gross Receipts Event1 | $25,548 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $25,548 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $23,484 | OtherDirectExpensesEvent1Amt |
| Event2 | SPONSORSHIPS | Event2Nm |
| Gross Receipts Event2 | $30,514 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $30,514 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $976 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $56,062 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $56,062 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $24,460 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $24,460 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $31,602 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Members or stockholder classes and rights Part VI line 6 | ROCK AQUA JAYS IS A MEMBERSHIP ORGANIZATION |
| Member election for additional members Part VI line 7a | MEMBERS CAN ELECT BOARD MEMBERS. |
| Governing body decisions Part VI line 7b | MEMBERS CAN VOTE ON THE DUES AND THE BUDGET OF THE ORGANIZATION. |
| Committee meeting documentation Part VI line 8b | GENERALLY, DECISIONS OF COMMITTEES ARE PRESENTED TO THE BOARD FOR FORMAL CONSIDERATION AND APPROVAL. |
| Form 990 governing body review Part VI line 11 | THE PRESIDENT AND TREASURER REVIEWS THE 990 BEFORE FILING. |
| Governing documents etc available to public Part VI line 19 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST |
| Explanation of other changes in net assets or fund balances Part XI line 9 | ROUNDING |
| List of other expenses Part IX line 24e | FLEET EXPENSE - $33,786MEMBER EXPENSES - $3,018SPONSORSHIP EXPENSES - $7,214TOURNAMENT EXPENSES - $80,639LEARN TO SKI - $700MISCELLANEOUS - $1,694SALES TAX - $6,097 |