IRISH INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: IRISH INC (EIN 20-0038224)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-04-23
IRS object ID: 201401139349300915
Schema version: 2012v2.3
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
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-04-23T14:52:24-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GIBBONS & KAWASH AC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	707 VIRGINIA ST E STE 300	AddressLine1
City	CHARLESTON	City
State	WV	State
ZIP Code	253012724	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	200038224	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	IRISH INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	IRIS	NameControl
Phone	3043428415	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1033 VIRGINIA STREET EAST	AddressLine1
City	CHARLESTON	City
State	WV	State
ZIP Code	25301	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DEBRA SULLIVAN	Name
Title	PRINCIPAL	Title
Phone	3043428415	Phone
Date Signed	2014-04-23	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MELISSA A PRICE CPA	Name
Phone	3043458400	Phone
Date Prepared	2014-04-23	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DEBRA SULLIVAN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1033 VIRGINIA STREET EAST	AddressLine1
City	CHARLESTON	City
State	WV	State
ZIP Code	25301	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	402412	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2003	YearFormation
State Legal Domicile	WV	StateLegalDomicile
Activity Or Mission Description	HOLD TITLE TO REAL PROPERTY AND COLLECT RENT FROM LEASED SPACE LOCATED AT THE PROPERTY TO WHICH IT HOLDS TITLE, FOR THE SOLE BENEFIT OF CHARLESTON CATHOLIC HIGH SCHOOL, A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	6060	ContributionsGrantsPriorYear
Contributions Grants Current Year	6655	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	355	InvestmentIncomePriorYear
Investment Income Current Year	90	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-61540	OtherRevenuePriorYear
Other Revenue Current Year	-116764	OtherRevenueCurrentYear
Total Revenue Prior Year	-55125	TotalRevenuePriorYear
Total Revenue Current Year	-110019	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expenses Current Year	0	OtherExpensesCurrentYear
Total Expenses Current Year	0	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-55125	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-110019	RevenuesLessExpensesCY
Total Assets BOY	2815005	TotalAssetsBOY
Total Assets EOY	2714885	TotalAssetsEOY
Total Liabilities BOY	3357287	TotalLiabilitiesBOY
Total Liabilities EOY	3367186	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-542282	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-652301	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	HOLD TITLE TO REAL PROPERTY AND COLLECT RENT FROM LEASED SPACE LOCATED AT THE PROPERTY TO WHICH IT HOLDS TITLE, FOR THE SOLE BENEFIT OF CHARLESTON CATHOLIC HIGH SCHOOL, A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	NONE	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DEBRA SULLIVAN	NamePerson
Telephone Number	3043428415	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1033 VIRGINIA STREET EAST	AddressLine1
City	CHARLESTON	City
State	WV	State
ZIP Code	25301	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
BISHOP MICHAEL J BRANSFIELD
DIRECTOR	X	0	0	0
MSRG P EDWARD SADIE
DIRECTOR	X	0	0	0
DEBRA SULLIVAN
DIRECTOR	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	6655	AllOtherContributions
Total Contributions	6655	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	90	TotalRevenueColumn
Exclusion	$90	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	223268	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	512431	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	-289163	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-289163	TotalRevenueColumn
Related Or Exempt Function Income	-289163	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
ATHLETIC FACILITY INCOME	128851	128851
OTHER INCOME	43548	43548

Field	Value	IRS element (for citing)
Total Other Revenue	172399	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	-110019	TotalRevenueColumn
Related Or Exempt Function Income	-116764	RelatedOrExemptFunctionIncome
Exclusion	$90	ExclusionAmount

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	40816	BOY
EOY	15609	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	350	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3491989	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	793063	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2774189	BOY
EOY	2698926	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2815005	BOY
EOY	2714885	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1308784	BOY
EOY	1514260	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2048503	BOY
EOY	1852926	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3357287	BOY
EOY	3367186	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-542282	BOY
EOY	-652301	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-542282	BOY
EOY	-652301	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2815005	BOY
EOY	2714885	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-110019	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Both	X	FinancialStatementBoth

Field	Value	IRS element (for citing)
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	250000	OtherCostOrOtherBasis
Book Value	250000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3238489	OtherCostOrOtherBasis
Depreciation	791401	Depreciation
Book Value	2447088	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3500	OtherCostOrOtherBasis
Depreciation	1662	Depreciation
Book Value	1838	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2698926	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	LOAN PAYABLE-DIOCESE	Description
Amount	$1,852,926	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	1852926	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	HOLD TITLE TO REAL PROPERTY AND COLLECT RENT FROM LEASED SPACE LOCATED AT THE PROPERTY TO WHICH IT HOLDS TITLE, FOR THE SOLE BENEFIT OF CHARLESTON CATHOLIC HIGH SCHOOL, A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS ARE MADE AVAILABLE UPON REQUEST BY THE PUBLIC.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	CHARLESTON CATHOLIC HIGH SCHOOL	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1033 VIRGINIA STREET EAST	AddressLine1
City	CHARLESTON	City
State	WV	State
ZIP Code	25301	ZIPCode

Field	Value	IRS element (for citing)
EIN	550630688	EIN
Primary Activities	SCHOOL	PrimaryActivities
Legal Domicile State	WV	LegalDomicileState
Exempt Code Section	501C3	ExemptCodeSection
Public Charity Status	2	PublicCharityStatus
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg