SAUSALITO WOMANS CLUB PRESERVATION SOCIETY: Form 990EZ, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: SAUSALITO WOMANS CLUB PRESERVATION SOCIETY (EIN 68-0225397)
Tax period: 2014-07-01 to 2015-06-30
Filed: 2016-02-08
IRS object ID: 201640399349200614
Schema version: 2014v6.0
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-EZ
Schedule A
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-02-08T09:30:15-08:00	ReturnTs
Tax Period End	2015-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Mark Mumm CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1363 Lincoln Ave Suite 1	AddressLine1Txt
City	San Rafael	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94901	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2014-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	680225397	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SAUSALITO WOMANS CLUB PRESERVATION	BusinessNameLine1Txt
Business Name Line2	SOCIETY	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SAUS	BusinessNameControlTxt
Phone	4153322700	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 2488	AddressLine1Txt
City	SAUSALITO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94966	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CYNTHIA MASON	PersonNm
Person Title	Chair	PersonTitleTxt
Signature	2016-02-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Mark Mumm	PreparerPersonNm
PTIN	P01765746	PTIN
Phone	4154533341	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-08-17 19:52:53Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Website Address	N/A	WebsiteAddressTxt
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$49,087	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$16,108	ContributionsGiftsGrantsEtcAmt
Cost Or Other Basis Expense Sale	$0	CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income	$32,979	FundraisingGrossIncomeAmt
Special Events Direct Expenses	$14,203	SpecialEventsDirectExpensesAmt
Special Events Net Income Loss	$18,776	SpecialEventsNetIncomeLossAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt
Total Revenue	$34,884	TotalRevenueAmt
Grants And Similar Amounts Paid	$78,644	GrantsAndSimilarAmountsPaidAmt
Fees And Other Pymt To Ind Cntrct	$4,992	FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage	$469	PrintingPublicationsPostageAmt
Other Expenses Total	$727	OtherExpensesTotalAmt
Total Expenses	$84,832	TotalExpensesAmt
Excess Or Deficit For Year	-$49,948	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$76,794	NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets	-$153	OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY	$26,693	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part II	Yes (X)	InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$72,581	BOYAmt
EOY	$21,714	EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

Field	Value	IRS element (for citing)
BOY	$4,235	BOYAmt
EOY	$5,574	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$76,816	BOYAmt
EOY	$27,288	EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$22	BOYAmt
EOY	$595	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$76,794	BOYAmt
EOY	$26,693	EOYAmt

Field	Value	IRS element (for citing)
Primary Exempt Purpose	TO RAISE FUNDS RESTRICTED FOR THE PRESERVATION OF THE SAUSALITO WOMAN'S CLUB CERTIFIED HISTORIC STRUCTURE AT 120 CENTRAL AVE. IN SAUSALITO, CA 94965	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxt	Grants And AllocationsGrantsAndAllocationsAmt	Program Service ExpensesProgramServiceExpensesAmt
PROJECTS IN THE RESTORATION OF THE SAUSALITO WOMAN'S CLUB HISTORIC BUILDING SERVING MEMBERS AND THE GENERAL PUBLIC. PRIMARILY ROOF REPLACEMENT AND LIGHTNG UPGRADE.	$38,644	$11,894
FUNDS TRANSFERRED TO SWCPS CAPITAL FUND MAINTAINED BY THE MARIN COMMUNITY FOUNDATION.	$40,000

Field	Value	IRS element (for citing)
Total Program Service Expenses	$78,644	TotalProgramServiceExpensesAmt
Info In Schedule O Part IV	Yes (X)	InfoInScheduleOPartIVInd

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (17 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
CYNTHIA MASON
Chair	1.00	$0
EV GILBREATH
Vice Chair	1.00	$0
ELIZABETH NELSON
Director	1.00	$0
CHRISTINE BUTLER
Corr Secretary	1.00	$0
CAROLYN MERRILL
Treasurer	1.00	$0
CHRIS BUTLER
Director	1.00	$0
SUSAN WATSON
Director	1.00	$0
SUSAN GORDON
Director	1.00	$0
PHOEBE FIELDING
Director	1.00	$0
PAMELA ABENDROTH
COMM. DIRECTOR	1.00	$0
CAMARA SCREMIN
REC SECRETARY	1.00	$0
CAROL COTTON
Director	1.00	$0
LESLIE HAIL
Director	1.00	$0
SALLY PECK
Comm Director	1.00	$0
MEG WINTER
Comm Director	1.00	$0
MICHELE BENJAMIN
EX-OFFICIO	1.00	$0
SANDE McGARRY
EX-OFFICIO	1.00	$0

Field	Value	IRS element (for citing)
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
Activities Not Previously Rpt	Yes (true)	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	Yes (true)	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	false	OrganizationHadUBIInd
Organization Filed990 T	false	OrganizationFiled990TInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Form1120 Pol Filed	false	Form1120PolFiledInd
Made Loans To From Officers	false	MadeLoansToFromOfficersInd
Initiation Fees And Cap Contri	$0	InitiationFeesAndCapContriAmt
Gross Receipts For Public Use	$0	GrossReceiptsForPublicUseAmt
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	TREASURER	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ADDRESS PAGE 1	AddressLine1Txt
City	SAUSALITO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94966	ZIPCd

Field	Value	IRS element (for citing)
Phone	4153322700	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
Form720 Filed	false	Form720FiledInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
School Operating	false	SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Related Org Sect527 Org	false	RelatedOrgSect527OrgInd
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)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$61,661	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$55,575	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$116,462	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$80,344	CurrentTaxYearMinus1YearAmt
Current Tax Year	$49,086	CurrentTaxYearAmt
Total	$363,128	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$61,661	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$55,575	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$116,462	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$80,344	CurrentTaxYearMinus1YearAmt
Current Tax Year	$49,086	CurrentTaxYearAmt
Total	$363,128	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$22,737	SubstantialContributorsTotAmt
Public Support Total170	$340,391	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$363,128	TotalSupportAmt
Public Support CY170	0.93740	PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part IV, Section A, Line 3c: Explain What Controls The Organization Put In Place	The supporting organization made the distributions for capital improvements directly to recipients on behalf of the supported organization (Sausalito Woman's Club).
Part IV, Section A, Line 6: Description Of Grants Or Provided Benefits To Others	The suppporting organization made donations to a foundation that maintained and invested those funds until they were needed for capital improvement projects needed by the supported organization (Sausalito Woman's Club), at which time they were returned to the supporting organization.
Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu	The supporting organization operates in connection with the supported organization (Sausalito Womans Club). Two ex-oficio officers of the supported organization are board members of the supporting organization. All projects are initiated at the direction of a supported organizations architectural liaison committee. All supporting organization board members are members of the supported organization with the exception of Community Directors. All supporting organization fund raisers are primarily supported organization members. The supporting organization maintains a very close and continuous working relationship with the supported organization
Part IV, Section E, Line 2b: Reasons For The Organization's Position	The supported organization (Sausalito Woman's Club) initiates all projects that the supporting organization performs through the use of an architectural liaison committee whose members are comprised of both supported and supporting organization members.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	HARVEST FESTIVAL	Event1Nm
Gross Receipts Event1	$22,183	GrossReceiptsEvent1Amt
Gross Revenue Event1	$22,183	GrossRevenueEvent1Amt
Food And Beverage Event1	$6,627	FoodAndBeverageEvent1Amt
Entertainment Event1	$3,000	EntertainmentEvent1Amt
Event2	NUEVE DE MAYO	Event2Nm
Gross Receipts Event2	$10,281	GrossReceiptsEvent2Amt
Gross Revenue Event2	$10,281	GrossRevenueEvent2Amt
Rent Facility Costs Event2	$250	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$2,767	FoodAndBeverageEvent2Amt
Entertainment Event2	$700	EntertainmentEvent2Amt
Gross Receipts Total	$32,464	GrossReceiptsTotalAmt
Gross Revenue Total Events	$32,464	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$250	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$9,394	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$3,700	EntertainmentTotalEventsAmt
Direct Expense Summary Events	$13,344	DirectExpenseSummaryEventsAmt
Net Income Summary	$19,120	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Grants and Similar Amounts Paid In Excess of $5,000.2	\| Donee's Name: SAUSALITO WOMAN'S CLUB \| Donee's Address: 120 CENTRAL AVE. SAUSALITO, CA 94965 \| Relationship of Donee: RELATED \| Cash Amount Given: $38644
Grants and Similar Amounts Paid In Excess of $5,000.3	\| Donee's Name: SWC BLDG PRESER. FD AT MARIN COMM FUND \| Donee's Address: 5 HAMILTON LANDING, STE. 200 NOVATO, CA 94949 \| Relationship of Donee: RELATED \| Cash Amount Given: $40000
Other Expenses.1002	Office Expenses $216
Other Expenses.2	BANK FEES $232
Other Expenses.4	MISCELLANEOUS $151
Other Expenses.5	FUNDRAISING COSTS $103
Other Expenses.6	FILING FEES $25
Other Assets.1010	Inventories - Beginning $4235 Inventories - Ending $4714
Other Assets.1	VENDOR DEPOSIT - Beginning $0 VENDOR DEPOSIT - Ending $860
Total Liabilities.1001	Accounts Payable and Accrued Expenses - Beginning $22 Accounts Payable and Accrued Expenses - Ending $595
Activities Not Previously Reported to the IRS	Prior to 7/1/14, the Sausalito Woman's Club Preservation Society (SWCPS) a California nonprofit public benefit corporation was exempt from federal income tax under Internal Revenue Code Section 501(c)(3) and classified as a supporting organization. Effective 7/1/14, SWCPS requested and was granted a reclassification to that of a public charity under Code Sections 509(a)(1) and 170(b)(1)(A)(vi).Attached is the letter from the IRS granting the change.Also attached are the organization's restated Bylaws.
Changes to Organizing or Governing Documents	Prior to 7/1/14, the Sausalito Woman's Club Preservation Society (SWCPS) a California nonprofit public benefit corporation was exempt from federal income tax under Internal Revenue Code Section 501(c)(3) and classified as a supporting organization. Effective 7/1/14, SWCPS requested and was granted a reclassification to that of a public charity under Code Sections 509(a)(1) and 170(b)(1)(A)(vi).Attached is the letter from the IRS granting the change.Also attached are the organization's restated Bylaws.