WEST SALEM HOCKEY ASSOCIATION INC: Form 990EZ, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- WEST SALEM HOCKEY ASSOCIATION INC (EIN 39-1464075)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-06-09
- IRS object ID
- 201611619349200431
- 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 | 2016-06-09T16:28:30-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010668564 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BECKER TAX and BOOKKEEPING LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 412 2ND AVE S | AddressLine1Txt |
| City | ONALASKA | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54650 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391464075 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST SALEM HOCKEY ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 15 | AddressLine1Txt |
| City | WEST SALEM | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54669 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIE BAGINSKI | PersonNm |
| Person Title | PRESIDENT OR TR | PersonTitleTxt |
| Phone | 6083173348 | PhoneNum |
| Signature | 2016-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JERALD ROECKERS | PreparerPersonNm |
| PTIN | P00793374 | PTIN |
| Phone | 6087836183 | PhoneNum |
| Preparation | 2016-06-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-09-27 15:27:22Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $141,639 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $4,494 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $63 | InvestmentIncomeAmt |
| Gaming Gross Income | $55,683 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $11,231 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $43,444 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $23,470 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $70,168 | OtherRevenueTotalAmt |
| Total Revenue | $98,195 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $185 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $20,795 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $910 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $59,183 | OtherExpensesTotalAmt |
| Total Expenses | $81,073 | TotalExpensesAmt |
| Excess Or Deficit For Year | $17,122 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $57,857 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $74,979 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,883 | BOYAmt |
| EOY | $59,079 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,974 | BOYAmt |
| EOY | $16,827 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,857 | BOYAmt |
| EOY | $75,906 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $927 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,857 | BOYAmt |
| EOY | $74,979 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | SUPPORT YOUTH ATHLETICS IN AREA | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | MAINTAIN FACILITY AND EQUIPMENT FOR AREA YOUTH HOCKEY TEAMS | DescriptionProgramSrvcAccomTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| JOHN LANGREHR | ||||
| PRESIDENT | 4.00 | $0 | $0 | $0 |
| PETE BELLING | ||||
| PRESIDENT ELECT | 4.00 | $0 | $0 | $0 |
| MARK WEILANDT | ||||
| LEAGUE REP | 4.00 | $0 | $0 | $0 |
| NANCY OPLAND | ||||
| SECRETARY | 4.00 | $0 | $0 | $0 |
| JULIE BAGINSKI | ||||
| TREASURER | 4.00 | $0 | $0 | $0 |
| MEGAN WEIBEL | ||||
| BOARD MEMBER | 4.00 | $0 | $0 | $0 |
| BRAD HUNDT | ||||
| BOARD MEMBER | 6.00 | $0 | $0 | $0 |
| JOE BELLING | ||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 |
| JASON LASSEN | ||||
| BOARD MEMBER | 6.00 | $0 | $0 | $0 |
| CHAD BRUEGGMAN | ||||
| PAST PRESIDENT | 4.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIE BAGINSKI | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 15 | AddressLine1Txt |
| City | WEST SALEM | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54669 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6083173348 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| School Operating | false | SchoolOperatingInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,914 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,046 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,802 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,872 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,494 | CurrentTaxYearAmt |
| Total | $40,128 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $35,355 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $49,355 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $85,828 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $149,403 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $137,082 | CurrentTaxYearAmt |
| Total | $457,023 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $46,269 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $63,401 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $88,630 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $157,275 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $141,576 | CurrentTaxYearAmt |
| Total | $497,151 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $497,151 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63 | CurrentTaxYearAmt |
| Total | $75 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63 | CurrentTaxYearAmt |
| Total | $75 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $46,272 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $63,407 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $88,632 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $157,276 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $141,639 | CurrentTaxYearAmt |
| Total | $497,226 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99980 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $55,683 | GrossRevenueOtherGamingAmt |
| Cash Prizes Other Gaming | $39,000 | CashPrizesOtherGamingAmt |
| Volunteer Labor Other Gaming | false | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $55,683 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $39,000 | CashPrizesTotalGamingAmt |
| Direct Expense Summary Gaming | $39,000 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $16,683 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | WI | StatesWhereGamingConductedCd |
| Licensed | Yes (true) | LicensedInd |
| License Suspended Etc | false | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | false | GamingWithNonmembersInd |
| Member Of Other Entity | false | MemberOfOtherEntityInd |
| Individual With Books | JULIE BAGINSKI | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 15 | AddressLine1Txt |
| City | WEST SALEM | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54669 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
| Charitable Distribution Rqr | false | CharitableDistributionRqrInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other revenue Part I line 8 | DESCRIPTION AMOUNTTOURNAMENT INCOME 9,623CONCESSIONS INCOME 11,448CALENDAR INCOME 18,900ADVERTISING INCOME 5,275ICE TIME AND SKATE RENTALS 14,979REGISTRATION INCOME 7,805MISC INCOME 2,138 |
| Description of other expenses Part I line 16 | DESCRIPTION AMOUNTDEPRECIATION FROM 4562 3,501SUPPLIES 3,322COACHING 5,054CONCESSIONS 5,736DUES AND SUBSCRIPTIONS 363TOURNAMENT FEES 6,341SQUIRT TOURNAMENT EXPENSES 1,349BANK FEES 30LICENSES AND MEMBERSHIPS 2,667CALENDAR EXPENSE 8,885INSURANCE 2,423ADVERTISING 1,861SOFTWARE 195REPAIRS AND MAINTENANCE 3,696RINK EXPENSES 4,575JERSEY EXPENSE 798MISC 322REFFING 6,678STORAGE 500MEALS AND ENTERTAINMENT 225OFFICE EXPENSE 101SCHOLARSHIPS (112)TRAVEL 151PROMOTIONAL 522 |
| Description of other assets Part II line 24 | CATEGORY BEGINNING OF YEAR END OF YEAREQUIPMENT 14,974 14,974ACCOUNTS RECEIVABLE 0 1,853 |
| Description of total liabilities Part II line 26 | CATEGORY BEGINNING OF YEAR END OF YEARPRIOR YEAR ADJ TO BALANCE 0 927 |