WEST SALEM HOCKEY ASSOCIATION INC: Form 990EZ, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- WEST SALEM HOCKEY ASSOCIATION INC (EIN 39-1464075)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-07-16
- IRS object ID
- 202111979349200706
- Schema version
- 2020v4.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-07-16T12:49:50-04:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010668564 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BECKER TAX & BOOKKEEPING LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 412 2ND AVE S | AddressLine1Txt |
| City | ONALASKA | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54650 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391464075 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST SALEM HOCKEY ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 15 | AddressLine1Txt |
| City | WEST SALEM | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54669 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIE BAGINSKI | PersonNm |
| Person Title | PRESIDENT OR TR | PersonTitleTxt |
| Phone | 6083178341 | PhoneNum |
| Signature | 2021-07-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JULIE | PersonFirstNm |
| Person Last | BAGINSKI | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JERALD ROECKERS | PreparerPersonNm |
| PTIN | P00793374 | PTIN |
| Phone | 6087836183 | PhoneNum |
| Preparation | 2021-07-16 | 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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $107,820 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $8,423 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $310 | InvestmentIncomeAmt |
| Fundraising Gross Income | $33,868 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $16,039 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $17,829 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $65,219 | OtherRevenueTotalAmt |
| Total Revenue | $91,781 | TotalRevenueAmt |
| Other Expenses Total | $108,887 | OtherExpensesTotalAmt |
| Total Expenses | $108,887 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$17,106 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $54,108 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $70 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $37,072 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,758 | BOYAmt |
| EOY | $37,652 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,758 | BOYAmt |
| EOY | $37,652 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $650 | BOYAmt |
| EOY | $580 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,108 | BOYAmt |
| EOY | $37,072 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | SUPPORT YOUTH ATHLETICS IN AREA | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | MAINTAIN FACILITY AND EQUIPMENT FOR AREA YOUTH HOCKEY TEAMS | DescriptionProgramSrvcAccomTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| MARK WEILANDT | ||||
| PAST PRESIDENT | 4.00 | $0 | $0 | $0 |
| DENISE MEYER | ||||
| PRESIDENT | 4.00 | $0 | $0 | $0 |
| ROB WOLF | ||||
| SECRETARY | 4.00 | $0 | $0 | $0 |
| JULIE BAGINSKI | ||||
| TREASURER | 4.00 | $0 | $0 | $0 |
| LIA TAUSCHER | ||||
| PRESIDENT ELECT | 4.00 | $0 | $0 | $0 |
| KYLE BOLAND | ||||
| BOARD MEMBER | 4.00 | $0 | $0 | $0 |
| BOB MINARD | ||||
| BOARD MEMBER | 4.00 | $0 | $0 | $0 |
| DAVE MCPHEETERS | ||||
| BOARD MEMBER | 4.00 | $0 | $0 | $0 |
| PETER MEYER | ||||
| BOARD MEMBER | 4.00 | $0 | $0 | $0 |
| ZACK PIERCE | ||||
| BOARD MEMBER | 4.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIE BAGINSKI | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 360 LEWIS ST | AddressLine1Txt |
| City | WEST SALEM | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54669 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6083178341 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (true) | TrnsfrExmptNonChrtblRltdOrgInd |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
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 | $2,759 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $250 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,135 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34,102 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,423 | CurrentTaxYearAmt |
| Total | $78,669 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $126,919 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $125,224 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $83,170 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $72,221 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $73,406 | CurrentTaxYearAmt |
| Total | $480,940 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $129,678 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $125,474 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $116,305 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $106,323 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,829 | CurrentTaxYearAmt |
| Total | $559,609 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $559,609 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $61 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $206 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $440 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $425 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $310 | CurrentTaxYearAmt |
| Total | $1,442 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $61 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $206 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $440 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $425 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $310 | CurrentTaxYearAmt |
| Total | $1,442 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $129,739 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $125,680 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $116,745 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $106,748 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,139 | CurrentTaxYearAmt |
| Total | $561,051 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99740 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99810 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF OUTING | Event1Nm |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other revenue Part I line 8 | DESCRIPTION AMOUNTTOURNAMENT INCOME 5,366CONCESSIONS INCOME 9,115CALENDAR INCOME 21,980ADVERTISING INCOME 6,950IN HOUSE PROGRAM INCOME 2,677REGISTRATION INCOME 13,150MISC INCOME 520STATE TOURNAMENT 5,461 |
| Description of other expenses Part I line 16 | DESCRIPTION AMOUNTSUPPLIES 2,261COACHING 5,509CONCESSIONS 1,275DUES AND SUBSCRIPTIONS 271TOURNAMENT FEES 538GRANT FUNDS 1,067LICENSES AND MEMBERSHIPS 400CALENDAR EXPENSE 7,934INSURANCE 2,633LEGAL AND PROFESSIONAL 191STORAGE EXPENSE 1,433RINK EXPENSES 27,000REFFING 6,331DONATIONS 50,000SCHOLARSHIPS 980PROMOTIONAL 1,064DONATION EXPENSES - THE ORGANIZATION OPERATED INDEPENDENTLY PRIOR TO 2018. IN 2018, THE ORGANIZATION ENTERED INTO A USER AGREEMENT WITH THE LOCAL SCHOOL DISTRICT TO SHARE FACILITIES, EQUIPMENT, ETC. AS PART OF THE AGREEMENT, THE SCHOOL DISTRICT WOULD BE IN CHARGE OF ALL OF THE FACILITIES AND EQUIPMENT. THE ORGANIZATION AGREED TO DONATE ALL OF THE MAJOR ASSETS IT OWNED TO THE SCHOOL DISTRICT AS PART OF THE AGREEMENT. THE LARGE AMOUNT LISTED IN EXPENSES AS DONATIONS REFLECTS ALL DONATIONS, INCLUDING THE AGREED UPON CONTINUING CONTRIBUTION TO HELP COVER OPERATING EXPENSES OF THE FACILITY. |
| Other changes in net assets or fund balances Part I line 20 | DESCRIPTION AMOUNTADJUSTMENT TO RECONCILE 70 |
| Description of total liabilities Part II line 26 | CATEGORY BEGINNING OF YEAR END OF YEARRAFFLE WINNERS PAYABLE 650 580 |