BOULDER COMMUNITY ROWING INC: Form 990PF, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- BOULDER COMMUNITY ROWING INC (EIN 84-1552500)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-10-10
- IRS object ID
- 201642849349100604
- Schema version
- 2015v2.0
- 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
- Form 990-PF
- Accounting Fees Schedule
- Investments Land Schedule2
- Other Expenses Schedule
- Other Income Schedule2
- Sales Of Inventory List
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-10-10T11:41:11-07:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MIDDLEMIST CROUCH & CO CPAS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2960 CENTER GREEN CT | AddressLine1Txt |
| City | BOULDER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 803015406 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841552500 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOULDER COMMUNITY ROWING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOUL | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1630 A 30TH ST 102 | AddressLine1Txt |
| City | BOULDER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEAH-KIM BROWN | PersonNm |
| Person Title | OFFICER | PersonTitleTxt |
| Signature | 2016-10-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CATHERINE MIDDLEMIST CPA | PreparerPersonNm |
| PTIN | P00062490 | PTIN |
| Phone | 3034494025 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $0 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $520 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $2 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $2 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $2 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $497 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $497 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $497 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $5,606 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $51,631 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $5,606 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $5,606 | NetSTCapitalGainAdjNetIncmAmt |
| Gross Sales Less Ret And Allwnc | $1,150 | GrossSalesLessRetAndAllwncAmt |
| Gross Profit Rev And Expnss | $1,150 | GrossProfitRevAndExpnssAmt |
| Gross Profit Adj Net Incm | $1,150 | GrossProfitAdjNetIncmAmt |
| Other Income Rev And Expnss | $79,141 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $86,916 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $6,105 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $7,255 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $6,393 | AccountingFeesRevAndExpnssAmt |
| Deprec And Dpltn Rev And Expnss | $15,429 | DeprecAndDpltnRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $51,855 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $73,677 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $73,677 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $0 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $13,239 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $6,105 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $7,255 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $17,873 | CashBOYAmt |
| Cash EOY | $28,799 | CashEOYAmt |
| Prepaid Expenses BOY | $4,774 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $150 | PrepaidExpensesEOYAmt |
| Invst Land Cost Or Other Basis | $189,571 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $140,243 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $48,332 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $49,328 | LandBldgInvestmentsEOYAmt |
| Other Investments BOY | $49,887 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $55,827 | OtherInvestmentsEOYAmt |
| Other Assets EOY | $1 | OtherAssetsEOYAmt |
| Total Assets BOY | $120,866 | TotalAssetsBOYAmt |
| Total Assets EOY | $134,105 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | -$138 | AccountsPayableBOYAmt |
| Accounts Payable EOY | -$138 | AccountsPayableEOYAmt |
| Total Liabilities BOY | -$138 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | -$138 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $121,004 | UnrestrictedBOYAmt |
| Unrestricted EOY | $134,243 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $121,004 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $134,243 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $120,866 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $134,105 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $121,004 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $13,239 | ExcessRevenueOverExpensesAmt |
| Subtotal | $134,243 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $134,243 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | Gross Sales PriceGrossSalesPriceAmt |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | P | $539 | -$539 | -$539 | |
| PUBLICLY TRADED SECURITIES | P | $45,486 | $6,145 | $6,145 | $51,631 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $5,606 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $5,606 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $122 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $122 | SubtotalAmt |
| Tax Based On Investment Income | $122 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $122 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARY MATTHEWS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3034494025 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1630 A 30TH STREET 102 | AddressLine1Txt |
| City | BOULDER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEAH-KIM BROWN | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1630 A 30TH ST 102 | AddressLine1Txt |
| City | BOULDER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | OFFICER | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 0.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Based On Investment Income | $122 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $122 | TotalTaxAmt |
| Distributable Before Adj | $122 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $122 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $0 | ExpensesAndContributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Rev Part VII ProgramServiceRevPartVIIGrp (5 entries)
| DescDesc | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt |
|---|---|
| INCOME FROM EVENTS | $277 |
| MEMBERSHIP DUES | $35,082 |
| OTHER | $491 |
| PROGRAM FEES | $32,471 |
| REGATTA INCOME | $10,820 |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $2 | RelatedOrExemptFunctionIncmAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Related Or Exempt Function Incm | $497 | RelatedOrExemptFunctionIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $5,606 | RelatedOrExemptFunctionIncmAmt |
Gross Profit Loss Sls Of Invntry GrossProfitLossSlsOfInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 3 | ExclusionCd |
| Exclusion | $1,150 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $1,150 | ExclusionAmt |
| Related Or Exempt Function Incm | $85,246 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $86,396 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amt | $6,393 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Investments Land Schedule2 InvestmentsLandSchedule2
Investment Land InvestmentLandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | Machinery and Equipment | CategoryOrItemTxt |
| Cost Or Other Basis | $189,571 | CostOrOtherBasisAmt |
| Accumulated Depreciation | $140,243 | AccumulatedDepreciationAmt |
| Book Value | $49,328 | BookValueAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (13 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| ADVERTISING & PROMOTION | $514 |
| BANK CHARGES | $10 |
| COACHING | $26,428 |
| CREDIT CARD FEES | $1,930 |
| GAS | $360 |
| INSURANCE | $4,729 |
| LICENSES | $25 |
| OFFICE EXPENSES | $1,320 |
| PROGRAM | $1,945 |
| REGATTA EXPENSES | $5,647 |
| reimbursements | -$12 |
| repairs and maintenance | $8,227 |
| RESEVOIR FEES | $732 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| INCOME FROM EVENTS | $277 |
| MEMBERSHIP DUES | $35,082 |
| OTHER | $491 |
| PROGRAM FEES | $32,471 |
| REGATTA INCOME | $10,820 |
Sales Of Inventory List SalesOfInventoryList
Inventory Sale InventorySaleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales | $1,150 | GrossSalesAmt |
| Net | $1,150 | NetAmt |