LAGUNA BOARD OF REALTORS CHARITABLE ASSISTANCE FUND: Form 990EZ, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- LAGUNA BOARD OF REALTORS CHARITABLE ASSISTANCE FUND (EIN 20-1438786)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-06-15
- IRS object ID
- 202141669349200039
- 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 | 2021-06-15T12:57:27-04:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 455178250 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACCOUNTING AND TAX SOLUTIONS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 N COAST HWY SUITE 1 | AddressLine1Txt |
| City | Laguna Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | 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 | 201438786 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Laguna Real Estate Charitable Assistance Fund | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAGU | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1278 Glennyre Street STE 63 | AddressLine1Txt |
| City | Laguna Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Nancy Pooley | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 9492303353 | PhoneNum |
| Signature | 2021-06-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Nancy | PersonFirstNm |
| Person Last | Pooley | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TODD HAMMETT CPA | PreparerPersonNm |
| PTIN | P01066704 | PTIN |
| Phone | 9496795700 | PhoneNum |
| Preparation | 2021-06-15 | 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) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | www.lbr-caf.info | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $4,560 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $689 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $311 | InvestmentIncomeAmt |
| Fundraising Gross Income | $3,560 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $4,726 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | -$1,166 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | -$166 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $7,250 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $3,633 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $3,838 | OtherExpensesTotalAmt |
| Total Expenses | $14,721 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$14,887 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $104,610 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $89,723 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,077 | BOYAmt |
| EOY | $88,735 | 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 | $1,533 | BOYAmt |
| EOY | $988 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,610 | BOYAmt |
| EOY | $89,723 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,610 | BOYAmt |
| EOY | $89,723 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | See Schedule O | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Provided charitable assistance to various individuals and organizations to provide charitable assistance to the local community | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $7,250 | GrantsAndAllocationsAmt |
| Program Service Expenses | $6,926 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,926 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Debby Brown | ||||
| Secretary | 5.00 | $0 | $0 | $0 |
| Gayle Waite | ||||
| Vice President | 5.00 | $0 | $0 | $0 |
| Nancy Pooley | ||||
| Treasurer | 5.00 | $0 | $0 | $0 |
| Cheryl Romig | ||||
| President | 5.00 | $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 | Nancy Pooley | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1278 Glennyre Street Ste 63 | AddressLine1Txt |
| City | Laguna Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9492303353 | 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 | false | TrnsfrExmptNonChrtblRltdOrgInd |
| 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 | $2,498 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,573 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,592 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,663 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $689 | CurrentTaxYearAmt |
| Total | $12,015 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,498 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,573 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,592 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,663 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $689 | CurrentTaxYearAmt |
| Total | $12,015 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $12,015 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $832 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $311 | CurrentTaxYearAmt |
| Total | $1,182 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $832 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $311 | CurrentTaxYearAmt |
| Total | $1,182 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,508 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,586 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,608 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,495 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,000 | CurrentTaxYearAmt |
| Total | $13,197 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91040 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94110 | PublicSupportPY509Pct |
| Investment Income CY | 0.09000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.06000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| General explanation attachment | The organizations purpose is to raise and administer funds and assets that are donated, bequethed or devised by any lawful manner in order to provide charitable assistance to the local community, including donations to other non-profit organizations and providing financial assistance to individuals in need. |
| List of grants and similar amounts paid Part I line 10 | Activity Donations Grantee LB High School Scholarships 3@$750 Relationship None Amount 2,250Activity Donation Grantee Laguna Food Pantry Street 20652 Laguna Canyon Road City, State, Zip Laguna Beach, CA 92651Relationship None Amount 5,000 |
| Description of other expenses Part I line 16 | Description AmountDepreciation from 4562 545Bank Charges 24PO Box 216Taxes & Licenses 85QBs Fees 206Computer & Website 1,000Dues 991Insurance 771 |
| Description of other assets Part II line 24 | Category Beginning of Year End of YearEquipment net of Depn 1,533 988 |