ROCK AQUA JAYS WATER SKI CLUB INC: Form 990EZ, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: ROCK AQUA JAYS WATER SKI CLUB INC (EIN 93-0831292)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-08-04
IRS object ID: 201112169349200816
Schema version: 2010v3.2
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-EZ
Schedule A
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-08-04T14:10:59-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

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	990EZ	ReturnType
Tax Period Begin Date	2010-01-01	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 754	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	6087510935	Phone
Date Signed	2011-07-05	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAVID K DAANE	Name
Phone	6087548525	Phone
Date Prepared	2011-07-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Cash	X	MethodOfAccountingCash
Schedule B Not Required	X	ScheduleBNotRequired
Web Site	HTTPWWWROCKAQUAJAYSORG	WebSite
Organization501c3	X	Organization501c3
Gross Receipts	189542	GrossReceipts
Info In Schedule O Part I	X	InfoInScheduleOPartI
Contributions Gifts Grants Etc	10857	ContributionsGiftsGrantsEtc
Membership Dues	13489	MembershipDues
Investment Income	321	InvestmentIncome
Gross Amount From Sale Of Assets	14000	GrossAmountFromSaleOfAssets
Cost Other Basis And Sales Expenses	3619	CostOtherBasisAndSalesExpenses
Gain Or Loss From Sale Of Assets	10381	GainOrLossFromSaleOfAssets
Fundraising Gross Income	111639	FundraisingGrossIncome
Special Events Direct Expenses	67903	SpecialEventsDirectExpenses
Special Events Net Income Loss	43736	SpecialEventsNetIncomeLoss
Gross Sales Of Inventory	17133	GrossSalesOfInventory
Cost Of Goods Sold	13989	CostOfGoodsSold
Gro Profit Loss Sales Of Inventory	3144	GroProfitLossSalesOfInventory
Other Revenue Total	22103	OtherRevenueTotal
Total Revenue	104031	TotalRevenue
Benefits Paid To Or For Members	750	BenefitsPaidToOrForMembers
Fees And Oth Pymt To Ind Contractors	710	FeesAndOthPymtToIndContractors
Occupancy Rent Utilities And Maint	13092	OccupancyRentUtilitiesAndMaint
Printing Publications Postage	6443	PrintingPublicationsPostage
Other Expenses Total	86109	OtherExpensesTotal
Total Expenses	107104	TotalExpenses
Excess Or Deficit For Year	-3073	ExcessOrDeficitForYear
Net Assets Or Fund Balances BOY	184332	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	181259	NetAssetsOrFundBalancesEOY
Info In Schedule O Part II	X	InfoInScheduleOPartII

Cash Savings And Investments CashSavingsAndInvestments

Field	Value	IRS element (for citing)
BOY	44324	BOY
EOY	29504	EOY

Land And Buildings LandAndBuildings

Field	Value	IRS element (for citing)
BOY	150212	BOY
EOY	186850	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	24000	BOY
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	218536	BOY
EOY	216354	EOY

Sum Of Total Liabilities SumOfTotalLiabilities

Field	Value	IRS element (for citing)
BOY	34204	BOY
EOY	35095	EOY

Net Assets Or Fund Balances NetAssetsOrFundBalances

Field	Value	IRS element (for citing)
BOY	184332	BOY
EOY	181259	EOY

Field	Value	IRS element (for citing)
Primary Exempt Purpose	PROMOTION OF WATER SAFETY	PrimaryExemptPurpose

Program Service Accomplishment ProgramServiceAccomplishment

Field	Value	IRS element (for citing)
Description Program Service Accom	PROMOTION OF WATER SAFETY SKIING AND WATER SHOW FOR BENEFIT OF THE COMMUNITY INDIVIDUALS BENEFITTED TOTAL IN THE THOUSANDS	DescriptionProgramServiceAccom
Program Service Expenses	79751	ProgramServiceExpenses

Field	Value	IRS element (for citing)
Total Program Service Expenses	79751	TotalProgramServiceExpenses

Officer Director Trustee Key Empl OfficerDirectorTrusteeKeyEmpl (11 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	TitleTitle	Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition	CompensationCompensation	Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc	Expense Account Other AllowancesExpenseAccountOtherAllowances
JOEL SHAPIRO
PO BOX 754	JANESVILLE	WI	53547	PRESIDENT	20	0	0	0
DAVE WILLIAMS
PO BOX 754	JANESVILLE	WI	53547	VICE PRESIDENT	5	0	0	0
KIM KOTTHAUS
PO BOX 754	JANESVILLE	WI	53547	TREASURER	10	0	0	0
COREEN WILLIAMS
PO BOX 754	JANESVILLE	WI	53547	RECORDING SEC	10	0	0	0
BARB PALMBY
PO BOX 754	JANESVILLE	WI	53547	CORRESPDING SEC	10	0	0	0
BEN KOPP
PO BOX 754	JANESVILLE	WI	53547	MAINTENANCE	5	0	0	0
JOEL WILLIAMS
PO BOX 754	JANESVILLE	WI	53547	WWSF REPRESENTA	5	0	0	0
JEANICE FOX
PO BOX 754	JANESVILLE	WI	53547	CONCESSIONS	5	0	0	0
JOHN WILSON
PO BOX 754	JANESVILLE	WI	53547	MEMBER AT LARGE	5	0	0	0
ROWAND ROBINSON
PO BOX 754	JANESVILLE	WI	53547	MEMBER AT LARGE	5	0	0	0
DAVID REZIN
PO BOX 754	JANESVILLE	WI	53547	SHOW DIRECTOR	5	0	0	0

Field	Value	IRS element (for citing)
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRpt
Made Changes To Orgnzng Etc Doc	false	MadeChangesToOrgnzngEtcDoc
Organization Had UBI	false	OrganizationHadUBI
Organization Dissolved Etc	false	OrganizationDissolvedEtc
Did Org File Form1120 POL This Year	false	DidOrgFileForm1120POLThisYear
Made Loans To From Officers	false	MadeLoansToFromOfficers
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTrans
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
States Where Copy Of Return Is Filed	WI	StatesWhereCopyOfReturnIsFiled

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	KIM KOTTHAUS	NamePerson

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 754	AddressLine1
City	JANESVILLE	City
State	WI	State
ZIP Code	53547	ZIPCode

Field	Value	IRS element (for citing)
Telephone Number	6087510935	TelephoneNumber

Field	Value	IRS element (for citing)
Foreign Financial Account	false	ForeignFinancialAccount
Foreign Office	false	ForeignOffice
Maintain Any Donor Advised Funds	false	MaintainAnyDonorAdvisedFunds
Does Org Have Hospital	false	DoesOrgHaveHospital
Tanning Services Provided	false	TanningServicesProvided
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction With Control Entity	false	TransactionWithControlEntity
Engage Political Cmpgn Activities	false	EngagePoliticalCmpgnActivities
Engage In Lobbying Activities	false	EngageInLobbyingActivities
Operating School	false	OperatingSchool
Trnsfrs Exempt Non Char Related Org	false	TrnsfrsExemptNonCharRelatedOrg
Part VI Of Comp Of Highest Paid Empl	NONE	PartVIOfCompOfHighestPaidEmpl
Part VIA Hghst Paid Cntrct Prof Ser	NONE	PartVIAHghstPaidCntrctProfSer
Filed Schedule A	true	FiledScheduleA

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	34758	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	38876	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	23604	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	58053	CurrentTaxYearMinus1Year
Current Tax Year	24346	CurrentTaxYear
Total	179637	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	116947	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	44751	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	67050	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	74026	CurrentTaxYearMinus1Year
Current Tax Year	133742	CurrentTaxYear
Total	436516	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	151705	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	83627	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	90654	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	132079	CurrentTaxYearMinus1Year
Current Tax Year	158088	CurrentTaxYear
Total	616153	Total

Field	Value	IRS element (for citing)
Public Support Total509	616153	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	632	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	668	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	516	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	394	CurrentTaxYearMinus1Year
Current Tax Year	321	CurrentTaxYear
Total	2531	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	632	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	668	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	516	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	394	CurrentTaxYearMinus1Year
Current Tax Year	321	CurrentTaxYear
Total	2531	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2940	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2177	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2592	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4735	CurrentTaxYearMinus1Year
Current Tax Year	17133	CurrentTaxYear
Total	29577	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	155277	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	86472	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	93762	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	137208	CurrentTaxYearMinus1Year
Current Tax Year	175542	CurrentTaxYear
Total	648261	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.95050	PublicSupportPercentage509
Prior Year Support Percentage	0.96870	PriorYearSupportPercentage
Investment Income Percentage	0.00390	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00480	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Special Fundraising Events	X	SpecialFundraisingEvents

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	FRGHT FACTRY	NameOfEvent1
Gross Receipts Event1	38247	GrossReceiptsEvent1
Gross Revenue Event1	38247	GrossRevenueEvent1
Other Direct Expenses Event1	11215	OtherDirectExpensesEvent1
Name Of Event2	INDEPENDENCE	NameOfEvent2
Gross Receipts Event2	33935	GrossReceiptsEvent2
Gross Revenue Event2	33935	GrossRevenueEvent2
Other Direct Expenses Event2	20232	OtherDirectExpensesEvent2
Total Number Of Other Events	1	TotalNumberOfOtherEvents
Gross Receipts Other Events	1681	GrossReceiptsOtherEvents
Gross Revenue Other Events	1681	GrossRevenueOtherEvents
Other Direct Expenses Other Events	1213	OtherDirectExpensesOtherEvents
Gross Receipts Total	73863	GrossReceiptsTotal
Gross Revenue Total Events	73863	GrossRevenueTotalEvents
Other Direct Expenses Total Events	32660	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	32660	DirectExpenseSummaryEvents
Net Income Summary	41203	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	ExplanationExplanation
01. Description of other revenue (Part I, line 8)	DESCRIPTION AMOUNT BOAT STORAGE 1256 BOOKLET SALES 14928 ROAD SHOWS 3316 MISC 2603
02. Description of other expenses (Part I, line 16)	DESCRIPTION AMOUNT ADVERTISING SPONSORSHIP 2089 BOAT MAINTENANCE 7037 CHARITABLE CONTRIBUTIONS 100 COMMUNICATIONS 524 COSTUMES 2151 DEPRECIATION 21372 DUES MEMBERSHIP 700 GASOLINE 7856 INSURANCE 8600 LICENSES 247 DUES ORGANIZATIONAL 552 BANK FEES 752 MISC 2837 OFFICE EXPENSE 2133 RADIOS 885 SHOW COLLECTIONS COGS 646 SHOW PROPS 2843 SKIS AND EQUIPMENT 8167 SOUND AND VIDEO 1213 SUNSHINE FUND 583 TOURNAMENT 2150 TRAVEL 6283 TROPHIES AWARDS 1742 INTEREST EXPENSE 4647
03. Description of other assets (Part II, line 24)	BEGINNING CATEGORY OF YEAR END OF YEAR BOAT DEPOSIT 24000 0
04. Description of total liabilities (Part II, line 26)	BEGINNING CATEGORY OF YEAR END OF YEAR CAPITAL IMPROVEMENT LOAN 34204 26827 SALES TAX PAYABLE 0 2196 MALIBU LOAN 0 6072