USEPPA ISLAND VOLUNTEER FIRE COMPANY INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: USEPPA ISLAND VOLUNTEER FIRE COMPANY INC (EIN 65-0327797)
Tax period: 2011-10-01 to 2012-09-30
Filed: 2013-01-30
IRS object ID: 201310309349300356
Schema version: 2011v1.2
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 A
Schedule B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-01-30T10:31:06-06:00	Timestamp
Tax Period End Date	2012-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HUGHES SNELL & CO PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1470 ROYAL PALM SQUARE BLVD	AddressLine1
City	FORT MYERS	City
State	FL	State
ZIP Code	339191049	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	650327797	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	USEPPA ISLAND VOLUNTEER FIRE CO	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	USEP	NameControl
Phone	2392832343	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 640	AddressLine1
City	BOKEELIA	City
State	FL	State
ZIP Code	339220640	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	BOB STEVENS	Name
Title	VICE PRESEIDENT	Title
Phone	2392832343	Phone
Date Signed	2013-01-31	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SHARON M THOMPSON	Name
Phone	2399392233	Phone
Date Prepared	2013-01-29	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	292016	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1981	YearFormation
State Legal Domicile	FL	StateLegalDomicile
Activity Or Mission Description	PROVIDING FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES FOR THE RESIDENTS OF USEPPA ISLAND IN LEE COUNTY, FLORIDA.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	3	TotalNbrEmployees
Total Nbr Volunteers	12	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1400	ContributionsGrantsPriorYear
Contributions Grants Current Year	59295	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	232450	ProgramServiceRevenuePriorYear
Program Service Revenue CY	232450	ProgramServiceRevenueCY
Investment Income Prior Year	142	InvestmentIncomePriorYear
Investment Income Current Year	271	InvestmentIncomeCurrentYear
Other Revenue Current Year	-6270	OtherRevenueCurrentYear
Total Revenue Prior Year	233992	TotalRevenuePriorYear
Total Revenue Current Year	285746	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	125150	SalariesEtcPriorYear
Salaries Etc Current Year	129536	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	80279	OtherExpensePriorYear
Other Expenses Current Year	66660	OtherExpensesCurrentYear
Total Expenses Prior Year	205429	TotalExpensesPriorYear
Total Expenses Current Year	196196	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	28563	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	89550	RevenuesLessExpensesCY
Total Assets BOY	627510	TotalAssetsBOY
Total Assets EOY	717141	TotalAssetsEOY
Total Liabilities BOY	790	TotalLiabilitiesBOY
Total Liabilities EOY	1912	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	626720	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	715229	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDING FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES FOR THE RESIDENTS OF USEPPA ISLAND IN LEE COUNTY, FLORIDA.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	182517	Expense
Revenue	285746	Revenue
Description	THE ORGANIZATION PROVIDED FIRE AND EMERGENCY MEDICAL SERVICES TO THE RESIDENTS OF USEPPA ISLAND IN LEE COUNTY, FLORIDA. THE LEE COUNTY PROPERTY TAX ROLL LISTS 116 PARCELS ON USEPPA ISLAND.	Description
Total Program Service Expense	182517	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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	true	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
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
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	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	3	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
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	true	Form8282PropertyDisposedOf
Number Of8282 Filed	1	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form1098 C Filed	true	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	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	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	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	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	FL	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BOB STEVENS	NamePerson
Telephone Number	2392832343	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	8115 S MAIN STREET	AddressLine1
Address Line2	PO BOX 640	AddressLine2
City	BOKEELIA	City
State	FL	State
ZIP Code	339220640	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
RAY GEORGE
PRESIDENT	20.00	X	X	0	0	0
FRED BOOS
DIRECTOR	10.00	X		0	0	0
ROBERTA CARAWAY
TREASURER	15.00	X	X	0	0	0
TIM FITZSIMMONS
DIRECTOR	10.00	X		0	0	0
CAROL DOHERTY
DIRECTOR	10.00	X		0	0	0
BOB STEVENS
VICE PRESIDE	15.00	X	X	0	0	0
TONY COLGAN
SECRETARY	15.00	X	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
Fundraising Events	59295	FundraisingEvents
Noncash Contributions	8000	NoncashContributions
Total Contributions	59295	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	LEE COUNTY	Description
Total Revenue Column	232450	TotalRevenueColumn
Related Or Exempt Function Income	232450	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	232450	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	271	TotalRevenueColumn
Exclusion	$271	ExclusionAmount

Field	Value	IRS element (for citing)
Cntrbtns Rprtd Fundraising Events	51295	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	6270	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-6270	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	285746	TotalRevenueColumn
Related Or Exempt Function Income	232450	RelatedOrExemptFunctionIncome
Exclusion	$271	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	106850	Total
Program Services	106850	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	14150	Total
Program Services	14150	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	8536	Total
Program Services	8536	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1200	Total
Management And General	1200	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1565	Total
Management And General	1565	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	1375	Total
Management And General	1375	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	9539	Total
Management And General	9539	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	17216	Total
Program Services	17216	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	17445	Total
Program Services	17445	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
VEHICLE	7515	7515
UNIFORMS / PROTECTIVE CLO	2314	2314
TELEPHONE	1917	1917
FUEL & OIL	1552	1552

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	5022	Total
Program Services	5022	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	196196	Total
Program Services	182517	ProgramServices
Management And General	13679	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	163605	BOY
EOY	87723	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	53552	BOY
EOY	194410	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	948894	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	513886	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	410353	BOY
EOY	435008	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	627510	BOY
EOY	717141	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	790	BOY
EOY	1912	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	790	BOY
EOY	1912	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	626720	BOY
EOY	715229	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	626720	BOY
EOY	715229	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	627510	BOY
EOY	717141	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	89550	ReconcilationRevenueExpenses
Reconcilation Other Changes	-1041	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	86312	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1250	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	250	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1400	CurrentTaxYearMinus1Year
Current Tax Year	59295	CurrentTaxYear
Total	148507	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	203000	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	193000	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	306000	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	232450	CurrentTaxYearMinus1Year
Current Tax Year	232450	CurrentTaxYear
Total	1166900	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	289312	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	194250	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	306250	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	233850	CurrentTaxYearMinus1Year
Current Tax Year	291745	CurrentTaxYear
Total	1315407	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	61212	AmountsSubstContributorsTotal
Public Support Total170	1254195	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1262	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	215	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	185	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	142	CurrentTaxYearMinus1Year
Current Tax Year	271	CurrentTaxYear
Total	2075	Total

Field	Value	IRS element (for citing)
Total Support	1317482	TotalSupport
Gross Receipts From Admissions Etc	232450	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.95200	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.94300	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	159622	OtherCostOrOtherBasis
Book Value	159622	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	290917	OtherCostOrOtherBasis
Depreciation	87821	Depreciation
Book Value	203096	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	498355	OtherCostOrOtherBasis
Depreciation	426065	Depreciation
Book Value	72290	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	435008	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	PAYROLL TAXES PAYABLE	Description
Amount	$1,912	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	1912	TotalOfAmounts

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	SILENT AUCTION	NameOfEvent1
Gross Receipts Event1	51295	GrossReceiptsEvent1
Charitable Contributions Event1	51295	CharitableContributionsEvent1
Food And Beverage Event1	6270	FoodAndBeverageEvent1
Name Of Event2	990PTVIII1C	NameOfEvent2
Gross Receipts Event2	8000	GrossReceiptsEvent2
Charitable Contributions Event2	8000	CharitableContributionsEvent2
Gross Receipts Total	59295	GrossReceiptsTotal
Charitable Contributions Total	59295	CharitableContributionsTotal
Food And Beverage Total Events	6270	FoodAndBeverageTotalEvents
Direct Expense Summary Events	6270	DirectExpenseSummaryEvents
Net Income Summary	-6270	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	EACH USEPPA ISLAND PROPERTY OWNER IS CONSIDERED A MEMBER AND HAS THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	ONLY CHANGES TO THE BY-LAWS OR THE ARTICLES OF INCORPORATION ARE SUBJECT TO APPROVAL BY THE MEMBERS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	AN INDEPENDENT CPA REVIEWS THE FORM 990 WITH THE BOARD OF DIRECTORS BEFORE FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE CONFLICTS OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD. EACH BOARD MEMBER ANNUALLY RENEWS THEIR ADHERENCE TO THE POLICY.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 5	BOOK/TAX DEPRECIATION DIFFERENCE (1041)