ROCK AQUA JAYS WATER SKI CLUB INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ROCK AQUA JAYS WATER SKI CLUB INC (EIN 93-0831292)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-05
IRS object ID: 201332279349301793
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-05T10:32:15-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	300746052	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HAGEN CPA LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4525 WOODGATE DR	AddressLine1
City	JANESVILLE	City
State	WI	State
ZIP Code	53546	ZIPCode

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	930831292	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ROCK AQUA JAYS WATER SKI CLUB INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ROCK	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1046	AddressLine1
City	JANESVILLE	City
State	WI	State
ZIP Code	53547	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOEL SHAPIRO	Name
Title	PRESIDENT	Title
Phone	6087545879	Phone
Date Signed	2013-08-09	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DANIEL S SADRO CPA	Name
PTIN	P00691006	PTIN
Phone	6087548525	Phone
Date Prepared	2013-08-05	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	369329	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	HTTP://WWW.ROCKAQUAJAYS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1961	YearFormation
State Legal Domicile	WI	StateLegalDomicile
Activity Or Mission Description	PROMOTION OF WATER SAFETY, SKIING, AND WATER SHOW FOR BENEFIT OF THE COMMUNITY. INDIVIDUALS BENEFITTED, TOTAL IN THE THOUSANDS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	13	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	13	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	275	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	29727	ContributionsGrantsPriorYear
Contributions Grants Current Year	26300	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	100357	ProgramServiceRevenuePriorYear
Program Service Revenue CY	187864	ProgramServiceRevenueCY
Investment Income Prior Year	25	InvestmentIncomePriorYear
Investment Income Current Year	1762	InvestmentIncomeCurrentYear
Other Revenue Prior Year	40581	OtherRevenuePriorYear
Other Revenue Current Year	55634	OtherRevenueCurrentYear
Total Revenue Prior Year	170690	TotalRevenuePriorYear
Total Revenue Current Year	271560	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	150	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	800	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	5018	TotalFundrsngExpCurrentYear
Other Expense Prior Year	185830	OtherExpensePriorYear
Other Expenses Current Year	272660	OtherExpensesCurrentYear
Total Expenses Prior Year	185980	TotalExpensesPriorYear
Total Expenses Current Year	273460	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-15290	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1900	RevenuesLessExpensesCY
Total Assets BOY	189344	TotalAssetsBOY
Total Assets EOY	172185	TotalAssetsEOY
Total Liabilities BOY	23376	TotalLiabilitiesBOY
Total Liabilities EOY	8117	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	165968	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	164068	NetAssetsOrFundBalancesEOY
Mission Description	PROMOTION OF WATER SAFETY, SKIING, AND WATER SHOW FOR BENEFIT OF THE COMMUNITY. INDIVIDUALS BENEFITTED, TOTAL IN THE THOUSANDS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	255444	Expense
Revenue	187864	Revenue
Description	PROMOTION OF WATER SAFETY, SKIING, AND WATER SHOW FOR BENEFIT OF THE COMMUNITY. INDIVIDUALS BENEFITED TOTAL IN THE THOUSANDS.	Description
Total Program Service Expense	255444	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	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	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	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	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	13	NbrVotingGoverningBodyMembers
Number Independent Voting Members	13	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	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	false	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	JOEL SHAPIRO	NamePerson
Telephone Number	6087545879	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1046	AddressLine1
City	JANESVILLE	City
State	WI	State
ZIP Code	53547	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (13 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
BARB PALMBY
EXECUTIVE SECRETARY	10.00	X	0	0	0
BECKY STEELY
RECORDING SECRETARY	10.00	X	0	0	0
BEN KOPP
VICE PRESIDENT	5.00	X	0	0	0
BRIAN PYSZKA
FLEET MANAGER	5.00	X	0	0	0
DAVID REZIN
CO-SHOW DIRECTOR	5.00	X	0	0	0
HAYLEY SAROW
CO-SHOW DIRECTOR	5.00	X	0	0	0
JEFF HAGEMANN
MEMBER AT LARGE	5.00	X	0	0	0
JOEL SHAPIRO
PRESIDENT	20.00	X	0	0	0
JOHN WILSON
WWSF REPRESENTATIVE	5.00	X	0	0	0
JOSH HERGERT
SHOW REPRESENTATIVE	5.00	X	0	0	0
JUDY SLATTER
CONCESSIONS MANAGER	5.00	X	0	0	0
KAREN TOURDOT
TREASURER	10.00	X	0	0	0
TIM CULLEN
CO-SHOW DIRECTOR	5.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	11357	MembershipDues
Fundraising Events	14943	FundraisingEvents
Total Contributions	26300	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TOURNAMENT REVENUE	711210	185529	185529
LEARN TO SKI	611600	2335	2335

Field	Value	IRS element (for citing)
Total Program Service Revenue	187864	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	22	TotalRevenueColumn
Exclusion	$22	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	2001	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	261	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	1740	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1740	TotalRevenueColumn
Related Or Exempt Function Income	1740	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	69629	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	14943	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	39072	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	30557	TotalRevenueColumn
Exclusion	$30,557	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	76886	GrossSalesOfInventory
Cost Of Goods Sold	58436	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	18450	TotalRevenueColumn
Related Or Exempt Function Income	18450	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS INCOME	Description
Business Code	900099	BusinessCode
Total Revenue Column	6627	TotalRevenueColumn
Exclusion	$6,627	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	6627	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	271560	TotalRevenueColumn
Related Or Exempt Function Income	208054	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$37,206	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	650	Total
Program Services	650	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	150	Total
Program Services	150	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	277	Total
Management And General	277	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	3521	Total
Management And General	3521	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	7708	Total
Management And General	2690	ManagementAndGeneral
Fundraising	5018	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	7279	Total
Program Services	3915	ProgramServices
Management And General	3364	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	3387	Total
Program Services	2340	ProgramServices
Management And General	1047	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	1339	Total
Program Services	1339	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	22916	Total
Program Services	22916	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	10389	Total
Program Services	10389	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
BOAT MAINTENANCE	24462	24462
SKI SHOW COSTS	157895	157895
GROUNDS MAINTENANCE	12369	12369
MEMBER SOCIAL EVENTS	5223	5223

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	15895	Total
Program Services	13796	ProgramServices
Management And General	2099	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	273460	Total
Program Services	255444	ProgramServices
Management And General	12998	ManagementAndGeneral
Fundraising	5018	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	25655	BOY
EOY	15855	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	491	BOY
EOY	2903	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	574846	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	421419	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	163198	BOY
EOY	153427	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	189344	BOY
EOY	172185	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	23324	BOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	52	BOY
EOY	8117	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	23376	BOY
EOY	8117	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	155156	BOY
EOY	158256	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	10812	BOY
EOY	5812	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	165968	BOY
EOY	164068	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	189344	BOY
EOY	172185	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-1900	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

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

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	23604	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	58053	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	24346	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	26918	CurrentTaxYearMinus1Year
Current Tax Year	26300	CurrentTaxYear
Total	159221	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	67050	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	74026	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	133742	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	207361	CurrentTaxYearMinus1Year
Current Tax Year	336380	CurrentTaxYear
Total	818559	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	90654	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	132079	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	158088	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	234279	CurrentTaxYearMinus1Year
Current Tax Year	362680	CurrentTaxYear
Total	977780	Total

Field	Value	IRS element (for citing)
Public Support Total509	977780	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	516	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	394	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	321	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	25	CurrentTaxYearMinus1Year
Current Tax Year	25	CurrentTaxYear
Total	1281	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	516	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	394	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	321	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	25	CurrentTaxYearMinus1Year
Current Tax Year	25	CurrentTaxYear
Total	1281	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2592	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4735	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	17133	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2688	CurrentTaxYearMinus1Year
Current Tax Year	6627	CurrentTaxYear
Total	33775	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	93762	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	137208	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	175542	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	236992	CurrentTaxYearMinus1Year
Current Tax Year	369332	CurrentTaxYear
Total	1012836	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.96540	PublicSupportPercentage509
Prior Year Support Percentage	0.95720	PriorYearSupportPercentage
Investment Income Percentage	0.00130	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00260	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	10812	BeginningOfYearBalance
Other Expenditures	5000	OtherExpenditures
End Of Year Balance	5812	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	6312	BeginningOfYearBalance
Contributions	4500	Contributions
End Of Year Balance	10812	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	10079	BeginningOfYearBalance
Contributions	3904	Contributions
Other Expenditures	3767	OtherExpenditures
End Of Year Balance	10216	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	6175	BeginningOfYearBalance
Contributions	3904	Contributions
End Of Year Balance	10079	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5675	BeginningOfYearBalance
Contributions	500	Contributions
End Of Year Balance	6175	EndOfYearBalance

Field	Value	IRS element (for citing)
Term Endowment EOY Balance	1.00000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	235422	OtherCostOrOtherBasis
Depreciation	134156	Depreciation
Book Value	101266	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	339424	OtherCostOrOtherBasis
Depreciation	287263	Depreciation
Book Value	52161	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	153427	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	SALES TAX PAYABLE	Description
Amount	$8,117	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	8117	TotalOfAmounts

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	FRGHT FACTRY	NameOfEvent1
Gross Receipts Event1	39099	GrossReceiptsEvent1
Gross Revenue Event1	39099	GrossRevenueEvent1
Rent Facility Costs Event1	9600	RentFacilityCostsEvent1
Other Direct Expenses Event1	11195	OtherDirectExpensesEvent1
Name Of Event2	IND DAY ROCK	NameOfEvent2
Gross Receipts Event2	27530	GrossReceiptsEvent2
Gross Revenue Event2	27530	GrossRevenueEvent2
Food And Beverage Event2	1044	FoodAndBeverageEvent2
Other Direct Expenses Event2	17233	OtherDirectExpensesEvent2
Total Number Of Other Events	1	TotalNumberOfOtherEvents
Gross Receipts Other Events	3000	GrossReceiptsOtherEvents
Gross Revenue Other Events	3000	GrossRevenueOtherEvents
Gross Receipts Total	69629	GrossReceiptsTotal
Gross Revenue Total Events	69629	GrossRevenueTotalEvents
Rent Facility Costs Total Events	9600	RentFacilityCostsTotalEvents
Food And Beverage Total Events	1044	FoodAndBeverageTotalEvents
Other Direct Expenses Total Events	28428	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	39072	DirectExpenseSummaryEvents
Net Income Summary	30557	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Members or stockholder classes and rights Part VI line 6	ROCK AQUA JAYS IS A MEMBERSHIP ORGANIZATION
O02	Member election for additional members Part VI line 7a	MEMBERS CAN ELECT BOARD MEMBERS.
O03	Governing body decisions Part VI line 7b	MEMBERS CAN VOTE ON THE DUES AND THE BUDGET OF THE ORGANIZATION.
O04	Committee meeting documentation Part VI line 8b	GENERALLY, DECISIONS OF COMMITTEES ARE PRESENTED TO THE BOARD FOR FORMAL CONSIDERATION AND APPROVAL.
O05	Form 990 governing body review Part VI line 11	THE PRESIDENT AND TREASURER REVIEWS THE 990 BEFORE FILING.
O06	Governing documents etc available to public Part VI line 19	ALL DOCUMENTS ARE AVAILABLE UPON REQUEST