COMMUNITY CENTER ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY CENTER ASSOCIATION (EIN 20-4548969)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-03
- IRS object ID
- 202401249349302520
- Schema version
- 2023v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-03T14:58:04-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 STANWIX STREET | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204548969 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY CENTER ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 4128288566 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1220 POWERS RUN ROAD | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15238 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK ROTHERT | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4128288566 | PhoneNum |
| Signature | 2024-05-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MARK | PersonFirstNm |
| Person Last | ROTHERT | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFFREY J SPENGLER CPA | PreparerPersonNm |
| PTIN | P00109764 | PTIN |
| Phone | 4126976400 | PhoneNum |
| Preparation | 2024-05-03 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAURI ANN WEST COMMUNITY CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK ROTHERT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1220 POWERS RUN ROAD | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15238 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,503,940 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LAURIANNWESTCC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO OPERATE A COMMUNITY CENTER SERVING FOX CHAPEL AND SURROUNDING AREAS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 58 | TotalEmployeeCnt |
| Total Volunteers | 32 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $416,070 | PYContributionsGrantsAmt |
| CY Contributions Grants | $391,473 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,570,698 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,026,388 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$39,703 | PYInvestmentIncomeAmt |
| CY Investment Income | $41,993 | CYInvestmentIncomeAmt |
| PY Other Revenue | $26,676 | PYOtherRevenueAmt |
| CY Other Revenue | -$15,083 | CYOtherRevenueAmt |
| PY Total Revenue | $1,973,741 | PYTotalRevenueAmt |
| CY Total Revenue | $2,444,771 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $946,045 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,078,395 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $70,870 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $667,499 | PYOtherExpensesAmt |
| CY Other Expenses | $701,102 | CYOtherExpensesAmt |
| PY Total Expenses | $1,613,544 | PYTotalExpensesAmt |
| CY Total Expenses | $1,779,497 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $360,197 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $665,274 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,387,220 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,415,952 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,317,135 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,331,016 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,070,085 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,084,936 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE LAURI ANN WEST COMMUNITY CENTER BUILDS CONNECTIONS, EXPANDS HORIZONS AND IMPACTS LIVES BY PROVIDING A SAFE PLACE FOR ALL TO LEARN, PLAY AND GROW. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,450,808 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $2,026,388 | RevenueAmt |
| Desc | THE LAURI ANN WEST COMMUNITY CENTER BELIEVES THAT EVERYONE, REGARDLESS OF AGE, INCOME, OR BACKGROUND SHOULD HAVE THE OPPORTUNITY TO LEARN, GROW, AND BE HEALTHY. THROUGH CLASSES, PERSONAL TRAINING, SPORTS PROGRAMS, AND GROUP ACTIVITIES, THE COMMUNITY CENTER EMPOWERS PEOPLE OF ALL AGES TO FIND WAYS TO GET ACTIVE, DEVELOP HEALTHY HABITS, AND FIND THE SUPPORT THEY NEED FOR LIFELONG WELLNESS. EDUCATIONAL OPPORTUNITIES INCLUDE AN AFTER-SCHOOL PROGRAM, SUMMER CAMPS, AND STEAM CLASSES THAT EXPOSE YOUNG PEOPLE TO NEW CONCEPTS AND SOMETIMES OTHERWISE INACCESSIBLE OPPORTUNITIES. THE COMMUNITY CENTER STRIVES TO CONTINUOUSLY IDENTIFY AND PROVIDE PROGRAMMING THAT ALLOWS COMMUNITY MEMBERS OF ALL AGES TO EXPLORE THEIR UNIQUE TALENTS AND INTERESTS. | Desc |
| Total Program Service Expenses | $1,450,808 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 27 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 58 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK ROTHERT EXECUTIVE DIRECTOR | PersonNm |
| Phone | 4128288566 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1220 POWERS RUN ROAD | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15238 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| SANDRA GARCIA-TUNON | |||||||
| PRESIDENT | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RYAN DEMOTTE | |||||||
| VICE PRESIDENT | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEPHEN SUSNAK | |||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TERRY DUNLAP | |||||||
| TREASURER | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CASSIE ECCLES | |||||||
| BOARD MEMBER (START 4/1/23) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KEITH FENTON | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| BARB GRAY | |||||||
| BOARD MEMBER (START 4/1/23) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID HEINER | |||||||
| BOARD MEMBER (START 11/20/23) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JAY KATARINCIC | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ERICH KLATT | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN ROMANGO | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW TRAGESER | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KATIE VAUTRAIN | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| G THOMAS WIESE | |||||||
| BOARD MEMBER (START 4/1/23) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JUDY HANNON | |||||||
| BOARD MEMBER (UNTIL 3/31/23) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MARIA SMITH | |||||||
| BOARD MEMBER (UNTIL 3/31/23) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| BETH WAINWRIGHT | |||||||
| BOARD MEMBER (UNTIL 3/31/23) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MARK ROTHERT | |||||||
| BOARD MEMBER (UNTIL 3/5/23) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| GABE FERRY | |||||||
| BOARD MEMBER (START 4/1/23) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ANTHONY ALLISON | |||||||
| EXECUTIVE DIRECTOR (UNTIL 01/20/23) | 40.00 | 0.00 | Yes (X) | $24,177 | $0 | $215 | |
| MARK ROTHERT | |||||||
| EXECUTIVE DIRECTOR (START 3/6/23) | 40.00 | 0.00 | Yes (X) | $93,935 | $0 | $2,550 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $118,112 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $2,765 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $2,373 | FederatedCampaignsAmt |
| Fundraising | $76,952 | FundraisingAmt |
| Government Grants | $153,000 | GovernmentGrantsAmt |
| All Other Contributions | $159,148 | AllOtherContributionsAmt |
| Total Contributions | $391,473 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIPS | 900099 | $1,089,682 | $1,089,682 |
| COMMUNITY CENTER PROGR | 900099 | $895,731 | $895,731 |
| RENTAL INCOME | 900099 | $40,975 | $40,975 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,026,388 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $57,420 | TotalRevenueColumnAmt |
| Exclusion | $57,420 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,427 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$15,427 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$15,427 | TotalRevenueColumnAmt |
| Exclusion | -$15,427 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $25,423 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $76,952 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $43,742 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$18,319 | TotalRevenueColumnAmt |
| Exclusion | -$18,319 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| CREDIT CARD REWARDS | 900099 | $3,221 | $3,221 |
| OPERATING AND FACILITI | 900099 | $15 | $15 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,236 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,444,771 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,026,388 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $26,910 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,877 | TotalAmt |
| Program Services | $100,222 | ProgramServicesAmt |
| Management And General | $13,651 | ManagementAndGeneralAmt |
| Fundraising | $7,004 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $857,353 | TotalAmt |
| Program Services | $712,346 | ProgramServicesAmt |
| Management And General | $95,279 | ManagementAndGeneralAmt |
| Fundraising | $49,728 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,760 | TotalAmt |
| Program Services | $3,593 | ProgramServicesAmt |
| Management And General | $903 | ManagementAndGeneralAmt |
| Fundraising | $264 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,916 | TotalAmt |
| Program Services | $12,013 | ProgramServicesAmt |
| Management And General | $3,020 | ManagementAndGeneralAmt |
| Fundraising | $883 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,489 | TotalAmt |
| Program Services | $66,473 | ProgramServicesAmt |
| Management And General | $8,239 | ManagementAndGeneralAmt |
| Fundraising | $4,777 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $979 | TotalAmt |
| Management And General | $979 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,952 | TotalAmt |
| Management And General | $18,952 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,687 | TotalAmt |
| Program Services | $121,963 | ProgramServicesAmt |
| Management And General | $51,724 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,578 | TotalAmt |
| Program Services | $2,578 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,573 | TotalAmt |
| Program Services | $9,261 | ProgramServicesAmt |
| Management And General | $44,917 | ManagementAndGeneralAmt |
| Fundraising | $7,395 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,493 | TotalAmt |
| Program Services | $51,493 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,898 | TotalAmt |
| Program Services | $86,782 | ProgramServicesAmt |
| Management And General | $6,116 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,087 | TotalAmt |
| Program Services | $30,489 | ProgramServicesAmt |
| Management And General | $1,598 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,978 | TotalAmt |
| Program Services | $35,129 | ProgramServicesAmt |
| Management And General | $1,849 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,426 | TotalAmt |
| Program Services | $27,955 | ProgramServicesAmt |
| Management And General | $1,471 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MAINTENANCE AND REPAIRS | $148,707 | $139,594 | $9,113 | $0 |
| DUES & SUBSCRIPTIONS | $23,350 | $23,350 | $0 | $0 |
| TRANSPORTATION | $22,798 | $22,798 | $0 | $0 |
| STAFF DEVELOPMENT/APPRE | $5,349 | $4,522 | $8 | $819 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247 | TotalAmt |
| Program Services | $247 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,779,497 | TotalAmt |
| Program Services | $1,450,808 | ProgramServicesAmt |
| Management And General | $257,819 | ManagementAndGeneralAmt |
| Fundraising | $70,870 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $665,010 | BOYAmt |
| EOY | $452,615 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,477,648 | BOYAmt |
| EOY | $3,658,818 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,472 | BOYAmt |
| EOY | $7,860 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,655 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $723,948 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $451,310 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,036 | BOYAmt |
| EOY | $272,638 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,035,399 | BOYAmt |
| EOY | $1,024,021 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,387,220 | BOYAmt |
| EOY | $5,415,952 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,047 | BOYAmt |
| EOY | $116,269 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,916 | BOYAmt |
| EOY | $94,747 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,120,000 | BOYAmt |
| EOY | $1,120,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,172 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,317,135 | BOYAmt |
| EOY | $1,331,016 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,070,085 | BOYAmt |
| EOY | $4,084,936 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,070,085 | BOYAmt |
| EOY | $4,084,936 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,387,220 | BOYAmt |
| EOY | $5,415,952 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $665,274 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $349,577 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $354,351 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $598,630 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $684,116 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $416,070 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $391,473 | CurrentTaxYearAmt |
| Total | $2,444,640 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $330,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $346,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $356,896 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $367,603 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $387,587 | CurrentTaxYearAmt |
| Total | $1,788,586 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $684,351 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $945,130 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,041,012 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $783,673 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $779,060 | CurrentTaxYearAmt |
| Total | $4,233,226 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $4,233,226 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,836 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $24,044 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $60,040 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,096 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $57,420 | CurrentTaxYearAmt |
| Total | $177,436 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $49,123 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,659 | CurrentTaxYearAmt |
| Total | $77,782 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,488,444 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $3,597,086 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.94310 | PublicSupportCY170Pct |
| Public Support PY170 | 0.95880 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $490,850 | OtherCostOrOtherBasisAmt |
| Depreciation | $298,320 | DepreciationAmt |
| Book Value | $192,530 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $233,098 | OtherCostOrOtherBasisAmt |
| Depreciation | $152,990 | DepreciationAmt |
| Book Value | $80,108 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $272,638 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,225,677 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $349,577 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $387,587 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $43,742 | OtherRevenueAmt |
| Revenue Not Reported | $780,906 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,444,771 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,444,771 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,210,826 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $387,587 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $43,742 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $431,329 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,779,497 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,779,497 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE COMMUNITY CENTER ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD AT DECEMBER 31, 2023 AND 2022. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 43,742. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 43,742. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | CELEBRATE THE CENTER | Event1Nm |
| Gross Receipts Event1 | $92,202 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $76,952 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $15,250 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $5,017 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $12,394 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $407 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $17,165 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $92,202 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $76,952 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $15,250 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $5,017 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $12,394 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $407 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $17,165 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $34,983 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$19,733 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATIONS EXECUTIVE COMMITTEE FROM TIME TO TIME HAS THE AUTHORITY OF DECISION MAKING, HOWEVER DURING 2023 DID NOT NEED TO ACT ON THIS AUTHORITY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS AND APPROVED PRIOR TO SUBMISSION WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | PERSONS IN A POSITION OF TRUST MUST SUBMIT A CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. THESE FORMS ARE REVIEWED BY THE SECRETARY OF THE BOARD, WHO ENSURES ALL MEMBERS ARE AWARE OF POTENTIAL CONFLICTS OF INTEREST. THE BOARD WILL ENSURE THAT THOSE MEMBERS WHO HAVE DISCLOSED A CONFLICT ABSTAIN FROM ANY DECISIONS IN WHICH THEY WOULD HAVE A POTENTIAL CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ORGANIZATION USES AVAILABLE DATA SUCH AS THE BAYER NON-PROFIT SURVEY AND OTHER SOURCES ON A BI-ANNUAL BASIS. AS SELECT BOARD MEMBERS REVIEW THE INFORMATION AND THE FULL BOARD VOTES UPON IT, THERE IS INDEPENDENT REVIEW AND SUBSTANTIATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | COMMUNITY CENTER ASSOCIATION WILL MAKE THEM AVAILABLE UPON REQUEST. |