RAINBOW YOUTH GOLF EDUCATION PROGRAM: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: RAINBOW YOUTH GOLF EDUCATION PROGRAM (EIN 31-1702111)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-05
IRS object ID: 201333099349301088
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 A
Schedule B
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-05T13:07:17-06:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROMIG & ASSOCIATES P C	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4509 S 6TH ST STE 101	AddressLine1
City	KLAMATH FALLS	City
State	OR	State
ZIP Code	97603	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	311702111	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	RAINBOW YOUTH GOLF EDUCATION	BusinessNameLine1

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	36563 AGENCY LOOP RD	AddressLine1
City	CHILOQUIN	City
State	OR	State
ZIP Code	97624	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DINO HERRERA	Name
Title	CHAIRMAN	Title
Date Signed	2013-08-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	THOMAS C ROMIG	Name
Phone	5412737237	Phone
Date Prepared	2013-10-07	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	38232	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	PROGRAM TO EDUCATE LOCAL YOUTH THROUGH THE SPORT OF GOLF	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	3	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	48319	ContributionsGrantsPriorYear
Contributions Grants Current Year	38226	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	1	InvestmentIncomePriorYear
Investment Income Current Year	6	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	48320	TotalRevenuePriorYear
Total Revenue Current Year	38232	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 Expense Prior Year	68866	OtherExpensePriorYear
Other Expenses Current Year	80722	OtherExpensesCurrentYear
Total Expenses Prior Year	68866	TotalExpensesPriorYear
Total Expenses Current Year	80722	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-20546	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-42490	RevenuesLessExpensesCY
Total Assets BOY	554052	TotalAssetsBOY
Total Assets EOY	509789	TotalAssetsEOY
Total Liabilities BOY	21767	TotalLiabilitiesBOY
Total Liabilities EOY	19994	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	532285	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	489795	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	PROGRAM TO EDUCATE LOCAL YOUTH THROUGH THE SPORT OF GOLF	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	80722	Expense
Description	GOLF EDUCATION PROGRAM FOR YOUTH.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Description	CONSTRUCTION OF GOLF COURSE THAT WILL BE USED BY THE YOUTH GOLF PROGRAM.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	80722	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	false	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
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	true	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
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
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
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	true	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
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RAINBOW YOUTH GOLF EDUCATION PROGRA	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	5417832384	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	36563 AGENCY LOOP RD	AddressLine1
City	CHILOQUIN	City
State	OR	State
ZIP Code	97624	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	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
RACHEL CHAVEZ
BOARD MEMBER	2.00	X	0	0	0
ROBERT CHAVEZ
BOARD MEMBER	2.00	X	0	0	0
LAINE WORTMAN
BOARD MEMBER	2.00	X	0	0	0
LUCILLE HOUSLEY
BOARD MEMBER	2.00	X	0	0	0
KAREN RAY
BOARD MEMBER	2.00	X	0	0	0
DINO HERRERA
CHAIRMAN	2.00		0	0	0	X
SHERI OLNEY
TREASURER	2.00		0	0	0	X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	6000	GovernmentGrants
All Other Contributions	32226	AllOtherContributions
Total Contributions	38226	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	6	TotalRevenueColumn
Exclusion	$6	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	38232	TotalRevenueColumn
Exclusion	$6	ExclusionAmount

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	750	Total
Program Services	750	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	45284	Total
Program Services	45284	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
DMOLO - FACILITY EXPENSES	17694	17694
DMOLO - UTILITIES	7623	7623
DMOLO - REPAIRS / MAINTEN	4079	4079
JR GOLF EXPENSES	1869	1869

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	3423	Total
Program Services	3423	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	80722	Total
Program Services	80722	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	487	BOY
EOY	115	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	38	BOY
EOY	38	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	652607	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	142971	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	553527	BOY
EOY	509636	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	554052	BOY
EOY	509789	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	21767	BOY
EOY	19994	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	21767	BOY
EOY	19994	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	532285	BOY
EOY	489795	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	532285	BOY
EOY	489795	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	554052	BOY
EOY	509789	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-42490	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 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	7715	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	17572	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	10499	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	14789	CurrentTaxYearMinus1Year
Current Tax Year	38226	CurrentTaxYear
Total	88801	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	7715	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	17572	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	10499	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	14789	CurrentTaxYearMinus1Year
Current Tax Year	38226	CurrentTaxYear
Total	88801	Total

Field	Value	IRS element (for citing)
Public Support Total509	88801	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9728	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	7	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1	CurrentTaxYearMinus1Year
Total	9738	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9728	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	7	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1	CurrentTaxYearMinus1Year
Total	9738	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	17443	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	17579	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	10501	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	14790	CurrentTaxYearMinus1Year
Current Tax Year	38226	CurrentTaxYear
Total	98539	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.90120	PublicSupportPercentage509
Prior Year Support Percentage	0.58170	PriorYearSupportPercentage
Investment Income Percentage	0.10000	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.11000	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

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

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	638235	OtherCostOrOtherBasis
Depreciation	136389	Depreciation
Book Value	501846	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	14372	OtherCostOrOtherBasis
Depreciation	6582	Depreciation
Book Value	7790	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	509636	TotalOfBookValueLandBuildings

Schedule L IRS990ScheduleL

Loan Table LoanTable

Field	Value	IRS element (for citing)
Name Person	LOAN PAYABLE	NamePerson
Purpose Of Loan	COMPLETE IMPROVEMENTS	PurposeOfLoan
Loan To Organization	X	LoanToOrganization
Original Principal	$35,557	OriginalPrincipalAmount
Balance Due	19994	BalanceDue
Default	false	Default
Approved By Board	true	ApprovedByBoard
Written Agreement	true	WrittenAgreement

Field	Value	IRS element (for citing)
Total Balance Due	19994	TotalBalanceDue

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	CONSTRUCTION OF GOLF COURSE THAT WILL BE USED BY THE YOUTH GOLF PROGRAM.
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	KAREN RAY SHERRY OLNY DIRECTOR TREASURER MOTHER AND DAUGHTER IN-LAW RACHEL CHAVEZ ROBERT CHAVEZ DIRECTOR DIRECTOR HUSBAND AND WIFE
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD OF DIRECTORS REVIEW THE 990 ON AN ANNUAL BASIS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUESTS RECEIVED BY THE ORGANIZATION.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	DIFFERENCE IN TAX AND BOOK DEPRECIATION 0