ROCK AQUA JAYS WATER SKI CLUB INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- ROCK AQUA JAYS WATER SKI CLUB INC (EIN 93-0831292)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-07-07
- IRS object ID
- 201602009349300005
- Schema version
- 2015v2.1
- 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 | 2016-07-07T11:19:47-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | 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 DR | AddressLine1Txt |
| City | JANESVILLE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53546 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | 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) |
|---|---|---|
| Business Name Control | ROCK | BusinessNameControlTxt |
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 | COURTNEY DOBERSTEIN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6087545879 | PhoneNum |
| Signature | 2016-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID A HAGEN CPA | PreparerPersonNm |
| PTIN | P00293089 | PTIN |
| Phone | 6087548525 | PhoneNum |
| Preparation | 2016-07-07 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-09-27 15:27:22Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | COURTNEY DOBERSTEIN | PrincipalOfficerNm |
| Gross Receipts | $192,306 | 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 | 275 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $56,528 | PYContributionsGrantsAmt |
| CY Contributions Grants | $46,249 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $211,377 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $35,737 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,830 | PYInvestmentIncomeAmt |
| CY Investment Income | $73 | CYInvestmentIncomeAmt |
| PY Other Revenue | $75,607 | PYOtherRevenueAmt |
| CY Other Revenue | $67,262 | CYOtherRevenueAmt |
| PY Total Revenue | $357,342 | PYTotalRevenueAmt |
| CY Total Revenue | $149,321 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,625 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $300 | 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 | $4,055 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $307,358 | PYOtherExpensesAmt |
| CY Other Expenses | $164,294 | CYOtherExpensesAmt |
| PY Total Expenses | $310,983 | PYTotalExpensesAmt |
| CY Total Expenses | $164,594 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $46,359 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$15,273 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $211,438 | TotalAssetsBOYAmt |
| Total Assets EOY | $196,165 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $134 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $134 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $211,304 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $196,031 | 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 | $133,895 | ExpenseAmt |
| Revenue | $38,376 | 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 | $133,895 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| 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 | Yes (true) | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| 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 |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| 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 | false | 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 | COURTNEY DOBERSTEIN | PersonNm |
| Phone | 6087545879 | 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 | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TIM CULLEN | ||||||
| PRESIDENT | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| BEN KOPP | ||||||
| VICE PRESIDENT - FUNDRAISING | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| COURTNEY DOBERSTEIN | ||||||
| TREASURER | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| KRIS PITTENGER | ||||||
| SECRETARY | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| DARYL DOBERSTEIN | ||||||
| FLEET MANAGER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| JUDY SLATTER | ||||||
| CONCESSIONS MANAGER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| DAVID REZIN | ||||||
| SHOW DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| ROWAND ROBINSON | ||||||
| DIRECTOR AT LARGE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| HANS MATSON | ||||||
| VICE PRESIDENT - SPONSORSHIPS | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| J R WILSON | ||||||
| FACILITIES MANAGER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| GUS ROTHMALER SR | ||||||
| MEMBERSHIP 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 |
| Membership Dues | $17,832 | MembershipDuesAmt |
| Fundraising | $28,417 | FundraisingAmt |
| Total Contributions | $46,249 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TOURNAMENT REVENUE | Desc |
| Business | 711210 | BusinessCd |
| Total Revenue Column | $35,737 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,737 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $35,737 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $73 | TotalRevenueColumnAmt |
| Exclusion | $73 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $64,556 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $28,417 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $19,703 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $44,853 | TotalRevenueColumnAmt |
| Exclusion | $44,853 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $42,803 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $23,282 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,521 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,521 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,888 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,888 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,888 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $149,321 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $58,146 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $44,926 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300 | TotalAmt |
| Program Services | $300 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,597 | TotalAmt |
| Management And General | $1,597 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,969 | TotalAmt |
| Management And General | $3,969 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,633 | TotalAmt |
| Management And General | $578 | ManagementAndGeneralAmt |
| Fundraising | $4,055 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,098 | TotalAmt |
| Program Services | $3,098 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,372 | TotalAmt |
| Program Services | $3,157 | ProgramServicesAmt |
| Management And General | $215 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,863 | TotalAmt |
| Program Services | $20,863 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| BOAT MAINTENANCE | $20,459 | $20,459 |
| SKI SHOW COSTS | $24,042 | $24,042 |
| GROUNDS MAINTENANCE | $10,317 | $10,317 |
| MEMBER SOCIAL EVENTS | $3,696 | $3,696 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,248 | TotalAmt |
| Program Services | $47,963 | ProgramServicesAmt |
| Management And General | $20,285 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,594 | TotalAmt |
| Program Services | $133,895 | ProgramServicesAmt |
| Management And General | $26,644 | ManagementAndGeneralAmt |
| Fundraising | $4,055 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,489 | BOYAmt |
| EOY | $4,187 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,124 | BOYAmt |
| EOY | $50,320 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $487,330 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $345,672 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,825 | BOYAmt |
| EOY | $141,658 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $211,438 | BOYAmt |
| EOY | $196,165 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134 | BOYAmt |
| EOY | $134 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134 | BOYAmt |
| EOY | $134 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,923 | BOYAmt |
| EOY | $191,650 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| 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 | $211,304 | BOYAmt |
| EOY | $196,031 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $211,438 | BOYAmt |
| EOY | $196,165 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$15,273 | 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 | $26,918 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,300 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,012 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $56,528 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,249 | CurrentTaxYearAmt |
| Total | $193,007 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $207,361 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $336,380 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157,545 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $308,734 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,735 | CurrentTaxYearAmt |
| Total | $1,155,755 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $234,279 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $362,680 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $194,557 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $365,262 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $191,984 | CurrentTaxYearAmt |
| Total | $1,348,762 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,348,762 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $29 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $118 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $73 | CurrentTaxYearAmt |
| Total | $270 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $29 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $118 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $73 | CurrentTaxYearAmt |
| Total | $270 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,688 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,627 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,430 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,357 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,888 | CurrentTaxYearAmt |
| Total | $25,990 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $236,992 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $369,332 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $206,016 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $367,737 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $194,945 | CurrentTaxYearAmt |
| Total | $1,375,022 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98090 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97000 | 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 | $4,831 | BeginningYearBalanceAmt |
| End Year Balance | $4,831 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,812 | BeginningYearBalanceAmt |
| Other Expenditures | $1,431 | OtherExpendituresAmt |
| End Year Balance | $4,381 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,812 | BeginningYearBalanceAmt |
| Other Expenditures | $5,000 | OtherExpendituresAmt |
| End Year Balance | $5,812 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,312 | BeginningYearBalanceAmt |
| Contributions | $4,500 | ContributionsAmt |
| End Year Balance | $10,812 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $240,870 | OtherCostOrOtherBasisAmt |
| Depreciation | $159,496 | DepreciationAmt |
| Book Value | $81,374 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $246,460 | OtherCostOrOtherBasisAmt |
| Depreciation | $186,176 | DepreciationAmt |
| Book Value | $60,284 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $141,658 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALES TAX PAYABLE | Desc |
| Amt | $134 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $134 | TotalLiabilityAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FRGHT FACTRY | Event1Nm |
| Gross Receipts Event1 | $28,639 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $28,639 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $9,600 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $1,825 | OtherDirectExpensesEvent1Amt |
| Event2 | IND DAY ROCK | Event2Nm |
| Gross Receipts Event2 | $26,251 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $26,251 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $5,558 | FoodAndBeverageEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $9,666 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $9,666 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $2,720 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $64,556 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $64,556 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $9,600 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $5,558 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $4,545 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $19,703 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $44,853 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 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 |
| List of other expenses Part IX line 24e | BOAT MAINTENANCE $20,459SKI SHOW COSTS $24,042GROUNDS MAINTENANCE $10,317MEMBER SOCIAL EVENTS $3,743BANK AND CREDIT CARD FEES $3,696MEMBER AND DONOR RECOGNITION $5,805MEMBER COMMUNICATIONS $360MISCELLANEOUS EXPENSES $512RADIOS $450SUNSHINE EXPENSES $27SPONSORSHIP FULFULLMENT $160SALES TAX $3,958INSURANCE $17,267MERCURY TOURNAMENT EXPENSE $2,293WORLD TOURNAMENT EXPENSE $5,408FUEL $10,467BANK AND CREDIT CARD FEES $1,256TOTAL $110,220 |