ROCK AQUA JAYS WATER SKI CLUB INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ROCK AQUA JAYS WATER SKI CLUB INC (EIN 93-0831292)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-24
- IRS object ID
- 202503039349302010
- Schema version
- 2024v5.2
- 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 | 2025-10-24T12:28:29-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 DRIVE | AddressLine1Txt |
| City | JANESVILLE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53546 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | 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) |
|---|---|---|
| In Care Of | % TIM CULLEN | InCareOfNm |
| Business Name Control | ROCK | BusinessNameControlTxt |
| Phone | 6082177823 | 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 |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIM CULLEN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6082014734 | PhoneNum |
| Signature | 2025-10-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JASON WINCHELL | PreparerPersonNm |
| PTIN | P01844561 | PTIN |
| Phone | 6087548525 | PhoneNum |
| Preparation | 2025-10-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TIM CULLEN | PrincipalOfficerNm |
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) |
|---|---|---|
| Gross Receipts | $196,881 | 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 | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $59,607 | PYContributionsGrantsAmt |
| CY Contributions Grants | $57,637 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,407 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $296 | PYInvestmentIncomeAmt |
| CY Investment Income | $440 | CYInvestmentIncomeAmt |
| PY Other Revenue | $93,039 | PYOtherRevenueAmt |
| CY Other Revenue | $71,039 | CYOtherRevenueAmt |
| PY Total Revenue | $155,349 | PYTotalRevenueAmt |
| CY Total Revenue | $129,116 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $100 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,289 | 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 | $164,931 | PYOtherExpensesAmt |
| CY Other Expenses | $162,213 | CYOtherExpensesAmt |
| PY Total Expenses | $165,031 | PYTotalExpensesAmt |
| CY Total Expenses | $163,502 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$9,682 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$34,386 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $220,662 | TotalAssetsBOYAmt |
| Total Assets EOY | $186,276 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $220,662 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $186,276 | 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 | $151,263 | ExpenseAmt |
| Revenue | $141,779 | 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 | $151,263 | 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 |
| 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 | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| CHAD SULLIVAN | |||||||
| VICE PRESIDENT | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JESSICA CARLSON | |||||||
| CONCESSION MANAGER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SAM PYSZKA Sr | |||||||
| MEMBERSHIP DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| TIM CULLEN | |||||||
| PRESIDENT | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LISA THOMPSON | |||||||
| TREASURER | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENNIFER REZIN | |||||||
| SECRETARY | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEVIN OSTERMEIER | |||||||
| FACILITIES MANAGER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN PYSZKA | |||||||
| FLEET MANAGER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW PETZOLD | |||||||
| DIRECTOR AT LARGE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| IAN SLATTER | |||||||
| CO-SHOW DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JASON LAYNG | |||||||
| CO-SHOW DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| 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 | $35,552 | FederatedCampaignsAmt |
| Membership Dues | $22,085 | MembershipDuesAmt |
| Total Contributions | $57,637 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $440 | TotalRevenueColumnAmt |
| Exclusion | $440 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $100,102 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $46,732 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $53,370 | TotalRevenueColumnAmt |
| Exclusion | $53,370 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $23,480 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $21,033 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,447 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,447 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $15,222 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,222 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $15,222 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $129,116 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,669 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $53,810 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,014 | TotalAmt |
| Program Services | $1,014 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275 | TotalAmt |
| Program Services | $275 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,895 | TotalAmt |
| Management And General | $2,895 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,443 | TotalAmt |
| Program Services | $14,443 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $365 | TotalAmt |
| Management And General | $365 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,515 | TotalAmt |
| Program Services | $17,515 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,507 | TotalAmt |
| Program Services | $6,507 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,212 | TotalAmt |
| Program Services | $30,212 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,824 | TotalAmt |
| Program Services | $19,236 | ProgramServicesAmt |
| Management And General | $7,588 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SHOW EXPENSES | $22,281 | $22,281 | |
| BANK FEES | $525 | $525 | |
| LICENSES | $866 | $866 | |
| MEMBERSHIP DUES | $605 | $605 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,175 | TotalAmt |
| Program Services | $39,175 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,502 | TotalAmt |
| Program Services | $151,263 | ProgramServicesAmt |
| Management And General | $12,239 | 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) |
|---|---|---|
| BOY | $8,010 | BOYAmt |
| EOY | $9,344 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,608 | BOYAmt |
| EOY | $79,101 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $704,069 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $606,238 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,044 | BOYAmt |
| EOY | $97,831 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,662 | BOYAmt |
| EOY | $186,276 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | 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 | $216,281 | BOYAmt |
| EOY | $181,895 | 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 | $220,662 | BOYAmt |
| EOY | $186,276 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,662 | BOYAmt |
| EOY | $186,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$34,386 | 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 | $103,254 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,418 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $63,706 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $59,608 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $57,637 | CurrentTaxYearAmt |
| Total | $315,623 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $147,006 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $45,964 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,831 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,480 | CurrentTaxYearAmt |
| Total | $254,281 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $42,589 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $67,433 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $56,062 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $104,799 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $100,102 | CurrentTaxYearAmt |
| Total | $370,985 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $145,843 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $245,857 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $165,732 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $202,238 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $181,219 | CurrentTaxYearAmt |
| Total | $940,889 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $940,889 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $98 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $52 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $296 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $440 | CurrentTaxYearAmt |
| Total | $955 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $98 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $52 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $296 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $440 | CurrentTaxYearAmt |
| Total | $955 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $26,621 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,055 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,802 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,222 | CurrentTaxYearAmt |
| Total | $76,700 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $145,941 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $272,530 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $182,856 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $220,336 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $196,881 | CurrentTaxYearAmt |
| Total | $1,018,544 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.92380 | PublicSupportCY509Pct |
| Public Support PY509 | 0.93710 | 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 | $255,777 | DepreciationAmt |
| Book Value | $44,331 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $403,961 | OtherCostOrOtherBasisAmt |
| Depreciation | $350,461 | DepreciationAmt |
| Book Value | $53,500 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $97,831 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | IND DAY ROCK | Event1Nm |
| Event2 | SPONSORSHIPS | Event2Nm |
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 EXPENSES - $35,838 MEMBER EXPENSES - $2081 TOURNAMENT EXPENSES - $1256 |