2018-07-15T23:58:39-04:00 2017-12-31 261462506 CUNNINGHAM & SAUNDERS PC 3397 SCRANTON CARBONDALE HWY STE 4 BLAKELY PA 18447 990 2017-01-01 201116575 ABINGTON AREA JOINT RECREATION BOARD ABIN 5705854808 304 SOUTH STATE STREET CLARKS SUMMIT PA 18411 MARK SPATZ PE CO-CHAIRPERSON 5705854808 2018-07-15 true ROBERT M SAUNDERS P00805630 5704871520 2018-07-15 2017 2022-09-23 18:48:47Z MARK SPATZ PE 304 SOUTH STATE STREET CLARKS SUMMIT PA 18411 271068 false X WWW.HILLSIDEPARK.NET X PUBLIC CHARI 1972 PA THE ABINGTON AREA JOINT RECREATION BOARD (AAJRB OR "ORGANIZATION") WAS ESTABLISHED BY THE GOVERNING MUNICIPAL BODIES OF CLARKS SUMMIT BOROUGH, CLARKS GREEN BOROUGH, GLENBURN TOWNSHIP, SOUTH ABINGTON TOWNSHIP AND WAVERLY TOWNSHIP ON JANUARY 1, 1972. THE MISSION OF THE AAJRB IS TO DEVELOP PLANS FOR ACQUISITION, DEVELOPMENT AND OPERATION OF REGIONAL RECREATION AREAS AND FACILITIES; REVIEW THE NATURE AND SCOPE OF EXISTING RECREATIONAL FACILITIES AND ACTIVITIES; AND ASSEMBLE DETAILED INFORMATION RELATIVE TO VARIOUS SITES, ETC. THE ORGANIZATION IS ALSO AUTHORIZED TO UNDERTAKE SPECIFIC PROJECTS INCLUDING SITE ACQUISTION, CONSTRUCTION AND FINANCING OF NECESSARY FACILITIES AND THE OPERATION WHEN SPECIFICALLY AUTHRORIZED TO DO SO BY THE JOINT CONSENT AND APPROVAL OF THE PARTICIPATING MUNICIPALITIES. IN CONNECTION WITH THIS MISSION, THE AAJRB MANAGES AND DEVELOPS THE ABINGTON AREA COMMUNITY PARK (ALSO KNOWN AS "HILLSIDE PARK"). 16 16 6 30 0 104171 254646 41821 16360 54 62 0 146046 271068 0 0 24661 19994 0 0 164584 185714 189245 205708 -43199 65360 1280688 1228267 117781 0 1162907 1228267 X THE ABINGTON AREA JOINT RECREATION BOARD (AAJRB OR "ORGANIZATION") WAS ESTABLISHED BY THE GOVERNING MUNICIPAL BODIES OF CLARKS SUMMIT BOROUGH, CLARKS GREEN BOROUGH, GLENBURN TOWNSHIP, SOUTH ABINGTON TOWNSHIP AND WAVERLY TOWNSHIP ON JANUARY 1, 1972. THE MISSION OF THE AAJRB IS TO DEVELOP PLANS FOR ACQUISITION, DEVELOPMENT AND OPERATION OF REGIONAL RECREATION AREAS AND FACILITIES; REVIEW THE NATURE AND SCOPE OF EXISTING RECREATIONAL FACILITIES AND ACTIVITIES; AND ASSEMBLE DETAILED INFORMATION RELATIVE TO VARIOUS SITES, ETC. THE ORGANIZATION IS ALSO AUTHORIZED TO UNDERTAKE SPECIFIC PROJECTS INCLUDING SITE ACQUISTION, CONSTRUCTION AND FINANCING OF NECESSARY FACILITIES AND THE OPERATION WHEN SPECIFICALLY AUTHRORIZED TO DO SO BY THE JOINT CONSENT AND APPROVAL OF THE PARTICIPATING MUNICIPALITIES. IN CONNECTION WITH THIS MISSION, THE AAJRB MANAGES AND DEVELOPS THE ABINGTON AREA COMMUNITY PARK (ALSO KNOWN AS "HILLSIDE PARK"). false false 192009 AAJRB'S PRINCIPAL EXEMPT PURPOSE IS TO DEVELOP, MANAGE AND OPERATE RECREATIONAL AREAS, PROGRAMS AND FACILTIES. THESE ACTIVITIES INCLUDE THE FOLLOWING: (1) OPERATING SUMMER EARTH CAMPS PROVIDING EDUCTION TO COMMUNITY CHILDREN, (2) PROVIDING A COMMUNITY GARDEN, (3) PROVIDING A COMMUNITY DOG PARK, (4) PROVIDING ATHLETIC FIELDS FOR COMMUNTY SPORTING AND OTHER EVENTS, AND (5) IMPROVING ABINGTON AREA COMMUNITY PARK FACILTIES (WHERE MOST OF THE AFOREMENTIONED ACTIVITIES OCCUR). 192009 true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false true true true false false false false false true false false false true 0 0 false 6 true false false false false false false false false false false X 16 16 true false false false true true true true true false false true false false false false false false PA X ROBERT M SAUNDERS CPA CGMA 5705854808 304 SOUTH STATE STREET CLARKS SUMMIT PA 18411 X MARK SPATZ PE CO-CHAIRPERS 4.00 X X 0 0 0 ROBERT M SAUNDERS CPA CGMA CO-CHAIR & T 4.00 8.00 X X 0 0 0 CHRISTINE CAPOZZI VICE CHAIRPE 4.00 X X 0 0 0 JUNE BURNS SECRETARY 2.00 X X 0 0 0 MICHELE TIERNEY BOARD MEMBER 1.00 X 0 0 0 WILLIAM RISSE BOARD MEMBER 4.00 X 0 0 0 JON THOMAS BOARD MEMBER 2.00 X 0 0 0 GREGG KOZAR BOARD MEMBER 1.00 X 0 0 0 JOSHUA MITCHELL BOARD MEMBER 2.00 8.00 X 0 0 0 JAMES DAVIS BOARD MEMBER 2.00 X 0 0 0 TIMOTHY MCCOY BOARD MEMBER 1.00 X 0 0 0 DAVID OSTERHOUT BOARD MEMBER 1.00 X 0 0 0 CAROLYN CROWLEY BOARD MEMBER 2.00 X 0 0 0 DAVID PHILLIPS BOARD MEMBER 2.00 X 0 0 0 false false false X 216380 38266 254646 SOFTBALL LIGHTS COST RECOVERY 5876 5876 COMMUNITY GARDEN 4751 4751 MEMORIAL GARDEN 4307 4307 TURF FIELD & LIGHTING 726 726 PAVILION RENTAL 700 700 16360 62 62 271068 16422 X 18126 18126 1868 1868 4334 4334 4886 4886 1592 796 796 1897 1897 101194 101194 7367 3684 3683 REPAIRS & MAINTENANCE 14254 14254 SOFTBALL LIGHTS PROJECT 11751 11751 SUMMER CONCERT EXPENSE 8905 8905 MEMORIAL GARDEN EXPENSE 7434 7434 22100 22100 205708 192009 13699 0 48604 97352 21999 22009 1534197 426680 1208711 1107517 1374 1389 1280688 1228267 117781 117781 0 X 1162907 1228267 1162907 1228267 1280688 1228267 65360 X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18614 15937 2677 1515583 410743 1104840 1107517 ABINGTON YOUTH SOCCER OP EXP FUNDING 3010 FUND SHARED EXPENSES false SCHEDULE L, PART V ABINGTON AREA JOINT RECREATION BOARD (AAJRB) OPERATES HILLSIDE PARK, A MUNICIPAL PARK LOCATED IN SOUTH ABINGTON TOWNSHIP, LACKAWANNA COUNTY, PENNSYLVANIA. CERTAIN OF THE PARK'S ATHLETIC FACILITIES ARE USED BY THE FOLLOWING SEPARATE 501(C)(3) YOUTHS SPORTS ORGANIZATIONS: (1) ABINGTON AREA GIRLS SOFTBALL LEAGUE INC. (EIN 82-4239204), (2) ABINGTON JUNIOR COMETS FOOTBALL, INC. (23-2646409) AND ((3) ABINGTON YOUTH SOCCER (EIN 46- 1993686). THE SPORTS ORGANIZATIONS WORK TOGETHER WITH AAJRB TO MAINTAIN AND OPERATE THE ATHLETIC FIELDS. THE SPORTS ORGANIZATIONS PROVIDE FUNDING TO AAJB TO SUPPORT THE PARK'S ATHLETIC FIELD ANNUAL OPERATING EXPENSES. THE SPORTS ORGANIZATIONS ALSO PROVIDE FINANCIAL SUPPORT TO AAJRB TO HELP FUND MAJOR CAPITAL IMPROVEMENTS TO PARK FACILITIES. THE FINANCIAL SUPPORT PROVIDED BY THE SPORTS ORGANIZATIONS IS DISCLOSED IN THIS FORM 990. FROM TIME TO TIME, BOARD MEMBERS OF THE SPORTS ORGANIZATIONS ALSO ARE MEMBERS OF THE AAJRB. SUCH RELATIONSHIPS ARE DISCLOSED IN THIS FORM 990. FORM 990 - ORGANIZATION'S MISSION THE ABINGTON AREA JOINT RECREATION BOARD (AAJRB OR "ORGANIZATION") WAS ESTABLISHED BY THE GOVERNING MUNICIPAL BODIES OF CLARKS SUMMIT BOROUGH, CLARKS GREEN BOROUGH, GLENBURN TOWNSHIP, SOUTH ABINGTON TOWNSHIP AND WAVERLY TOWNSHIP ON JANUARY 1, 1972. THE MISSION OF THE AAJRB IS TO DEVELOP PLANS FOR ACQUISITION, DEVELOPMENT AND OPERATION OF REGIONAL RECREATION AREAS AND FACILITIES; REVIEW THE NATURE AND SCOPE OF EXISTING RECREATIONAL FACILITIES AND ACTIVITIES; AND ASSEMBLE DETAILED INFORMATION RELATIVE TO VARIOUS SITES, ETC. THE ORGANIZATION IS ALSO AUTHORIZED TO UNDERTAKE SPECIFIC PROJECTS INCLUDING SITE ACQUISTION, CONSTRUCTION AND FINANCING OF NECESSARY FACILITIES AND THE OPERATION WHEN SPECIFICALLY AUTHRORIZED TO DO SO BY THE JOINT CONSENT AND APPROVAL OF THE PARTICIPATING MUNICIPALITIES. IN CONNECTION WITH THIS MISSION, THE AAJRB MANAGES AND DEVELOPS THE ABINGTON AREA COMMUNITY PARK (ALSO KNOWN AS "HILLSIDE PARK"). FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS COMPRISE THE ORGANIZATION'S BOARD MEMBERS AND INDIVIDUALS FROM THE FIVE MUNICIPALITIES CONTRIBUTING TO THE PARK'S OPERATION, AS WELL AS OTHER INDIVIDUALS FROM THE SURROUNDING NORTHEASTERN PENNSYLVANIA COMMUNITIES. VOLUNTEERS PROVIDE VARYING SERVICES TO THE ORGANIZATION TO HELP IT FULFULL ITS MISSION AS A 501(C)(3) CHARITABLE ORGANIZATION, INCLUDING BUT NOT LIMITED TO ASSITANCE WITH DAY-TO-DAY PARK OPERATIONS AND ACTIVITIES, SPECIAL PROGRAMS AND EVENTS, MAINTENANCE AND CLEANUP ACTIVITIES, AND VARIOUS OTHER ACTIVITES. FORM 990, PAGE 6, PART VI, LINE 2 ABINGTON JOINT RECREATION BOARD ABINGTON YOUTH SOCCER VICE CHAIR & VP-TRAVEL AYS USES AAJRB FACILITIES AAJRB AYS BOARD MEMBER PRESIDENT AYS USES AAJRB FACILITIES (AAJRB) (AYS) TREASURER FORM 990, PAGE 6, PART VI, LINE 6 AAJRB IS COMPRISED OF UP TO 16 MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A EACH OF THE 5 PARTICIPATING MUNICIPALITIES IS ENTITLED TO APPOINT ONE MEMBER TO THE AAJRB. IN ADDITION TO THE APPOINTED MEMBERS, TWO RESIDENTS FROM EACH MUNICIPALITY HAVE BEEN HISTORICALLY APPOINTED BY THE MUNICIPALITIES TO RUN THE DAILY AFFAIRS OF THE AAJRB. ALSO, THE BOARD OF ABINGTON HEIGHTS SCHOOL DISTRICT IS ENTITLED TO APPOINT ONE MEMBER TO THE AAJRB. IN SUMMARY, THE MAXIMUM NUMBER OF MEMBERS AT ANY POINT IN TIME SHALL NOT EXCEED SIXTEEN (16). ALL MEMBERS SERVE WITHOUT COMPENSATION. EACH MEMBER SERVES FOR A TERM OF FIVE (5) YEARS. FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS ARE RESPONSIBLE FOR (1) ELECTING OFFICERS (CHAIRPERSON, VICE CHAIRPERSON, SECRETARY AND TREASURER) WHO SERVE FOR ONE-YEAR TERMS,AND TRUSTEES, WHO SERVE FOR FIVE-YEAR TERMS (SEE ADDITIONAL COMMENT BELOW), (2) APPROVING ALL SIGNIFICANT OPERATIONAL AND MANAGEMENT DECISIONS/ACTIONS OVER RECREATIONAL FACILITIES, (3) APPROVING RECREATIONAL DEVELOPMENT ACTIVITIES (INCLUDING RELATED FINANCING ARRANGEMENTS TO FUND SUCH ACTIVITIES), (4) APPROVING THE ANNUAL OPERATING BUDGET FOR SUBMISSION TO PARTICIPATING MUNCIPALITIES, ETC. PURSUANT TO THE JOINT AGREEMENT ADOPTED BY THE PARTICIPATING MUNICIPALITIES DATED APRIL 30, 1972, AS AMENDED, ALL SIGNFICANT RECREATIONAL PLANS AND DEVELOPMENT PROJECTS (INCLUDING RELATED FINANCING ARRANGEMENTS) AND THE ANNUAL AAJRB BUDGET ARE SUBJECT TO REVIEW AND APPROVAL BY THE PARTICIPATING MUNICIPALITIES. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S TREASURER PREPARES THE DRAFT FORM 990 RETURN FROM THE ACCOUNTING BOOKS AND RECORDS OF THE ORGANIZATION. THE TREASURER THEN PROVIDES A DRAFT OF THE FORM 990 RETURN TO THE AAJRB MEMBERS FOR REVIEW AND APPROVAL. THIS REVIEW INCLUDES THOSE AAJRB MEMBERS RESPONSIBLE FOR THE ORGANIZATION'S FINANCIAL AFFAIRS/RECORDS AND ITS ELECTED OFFICERS. IN ADDITION, THE DRAFT FORM 990 IS PROVIDED TO THE AAJRB'S INDEPENENT CERTIFIED PUBLIC ACCOUNTING FIRM FOR REVIEW AND COMMENT. ANY CORRECTIONS OR REVISIONS ARE PROVIDED TO THE ORGANIZATION'S TREASURER, WHO WILL MAKE SUCH REVISIONS OR CORRECTIONS. A FINAL FORM 990 RETURN IS THEN FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE FOR INSPECTION BY THE PUBLIC OR OTHER INTERESTED PARTIES AT ITS ADMINISTRATIVE OFFICES BY REQUEST MONDAY THROUGH FRIDAY DURING NORMAL BUSINESS HOURS. FORM 990, PART VIII ABINGTON AREA JOINT RECREATION BOARD (AAJRB) OPERATES HILLSIDE PARK, A MUNICIPAL PARK LOCATED IN SOUTH ABINGTON TOWNSHIP, LACKAWANNA COUNTY, PENNSYLVANIA. HILLSIDE PARK FACILITIES INCLUDE YOUTH SOFTBALL FIELDS, A MULTI-PURPOSE TURF FIELD PRIMARILY USED FOR YOUTH FOOTBALL AND YOUTH SOCCER PROGRAMS AND A SOCCER FIELD. ABINGTON AREA GIRLS SOFTFALL LEAGUE, INC. (A 501(C)(3) ORGANIZATION), ABINGTON JUNIOR COMETS FOOTBALL INC. (A 501(C)(3) ORGANIZATION), AND ABINGTON YOUTH SOCCER (A 501(C)(3) ORGANIZATION) PROVIDE AAJRB FINANCIAL SUPPORT TO HELP FUND THE COSTS TO OPERATE AND MAINTAIN THE HILLSIDE PARK ATHLETIC FACILITIES. THESE THREE YOUTH SPORTS ORGANIZATIONS ALSO PROVIDE FUNDING FOR MAJOR CAPITAL IMPROVEMENTS TO HILLSIDE PARK ATHLETIC FACILITIES (INCLUDING FIELD ENHANCEMENTS, TURF-FIELD MAINTENANCE AND OTHER MAJOR PROJECTS). REFER TO SCHEDULE R FOR ADDITIONAL DETAILS. FORM 990, PART IX, LINE 24E UTILITIES 6,982 0 0 SUPPLIES 4,215 0 0 FISHING DEBY EXPENSE 3,662 0 0 COMMUNITY GARDEN EXPENSES 2,714 0 0 EARTH CAMP EXPENSE 2,165 0 0 DOG PARK EXPENSE 964 0 0 FUEL 824 0 0 WIRELESS LIGHT CONTROL 360 0 0 VOLUNTEER EXPENSES 214 0 0 TOTAL 22,100 0 0 ABINGTON AREA GIRLS SOFTBALL LEAGUE 224 SALLY DRIVE SOUTH ABINGTON TWP PA 18411 824239204 YOUTH ORG PA 501C3 7 N/A false ABINGTON JR COMETS FOOTBALL CLUB PO BOX 355 CLARKS SUMMIT PA 184110355 232646409 YOUTH ORG PA 501C3 7 N/A false ABINGTON YOUTH SOCCER PO BOX 820 CLARKS SUMMIT PA 18411 461993686 YOUTH ORG PA 501C3 7 N/A false false false true false false false false false false false false false false true false false true false false ABINGTON JR COMETS FOOTBALL INC C 240 PART VIII, LINE IF ABINGTON YOUTH SOCCER C 1740 PART VIII, LINE IF ABINGTON YOUTH SOCCER Q 1510 PART VIII, LINE IF ABINGTON AREA JOINT RECREATION BOARD (TAXPAYER) FAILED TO FILE FORM 8868, "APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE AN EXEMPT ORGANIZATION RETURN" (FORM 8868) FOR THE YEAR ENDED DECEMBER 31, 2017. THIS ERROR OCCURRED DUE TO A FAMILY MEDICAL EMERGENCY INCURRED BY THE TAXPAYER'S CO-CHAIRPERSON AND TREASURER, WHO WAS RESPONSIBLE FOR FILING THE FORM 8868. THE TIMING OF THIS MEDICAL EMERGENCY OCCURRED JUST PRIOR TO MAY 15, 2018 (THE DEADLINE TO FILE FORM 8868) AND CONTINUED THROUGH JUNE 5, 2018. THIS MEDICAL EMERGENCY REQUIRED THE TAXPAYER'S TREASURER TO TAKE A LEAVE OF ABSENCE FROM EMPLOYMENT TO PROVIDE CARE TO AN INJURED FAMILY MEMBER. THE TAXPAYER DISCOVERED THIS ERROR ON THURSDAY, JULY 12, 2018 AND IMMEDIATELY CONTACTED THE INTERNAL REVENUE SERVICE (IRS) TAX EXEMPT AND GOVERNMENT ENTITIES CUSTOMER ACCOUNT SERVICES OFFICE TO NOTIFY THE IRS OF THE TAXPAYER'S ERROR. FOLLOWING DISCUSSION WITH THE IRS OFFICE, THE TAXPAYER COMPLETED AND SUBMITTED THIS FORM 990 AS PROMPTLY AS POSSIB