THE SMOKE RISE CLUB: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- THE SMOKE RISE CLUB (EIN 22-6063669)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-10
- IRS object ID
- 202422849349300847
- Schema version
- 2023v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-10T09:13:59-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 992970102 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JMG CPAs Tax and Advisors LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 349 Kinderkamack Road | AddressLine1Txt |
| City | Westwood | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07675 | 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 | 226063669 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE SMOKE RISE CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SMOK | BusinessNameControlTxt |
| Phone | 9738387449 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 PERIMETER ROAD | AddressLine1Txt |
| City | KINNELON | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07405 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Steve Meisinger | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2024-10-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | John F Jilleba CPA | PreparerPersonNm |
| PTIN | P01249386 | PTIN |
| Phone | 2012631333 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Robert Schwartz | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 PERIMETER ROAD | AddressLine1Txt |
| City | KINNELON | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07405 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,922,733 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.smokerise-nj.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1946 | FormationYr |
| Legal Domicile State | NJ | LegalDomicileStateCd |
| Activity Or Mission | The Smoke Rise Club Inc is a private community managed by tha management company with a Board of Govenors, as volunteer members, provides for the management, administration, utilization, maintenance, and protection of the common property and facilities located in the community. | ActivityOrMissionDesc |
| Voting Members Governing Body | 937 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 164 | TotalEmployeeCnt |
| Total Volunteers | 97 | TotalVolunteersCnt |
| Total Gross UBI | $1,022,661 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,174,924 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,275,426 | CYProgramServiceRevenueAmt |
| PY Investment Income | $321 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,239 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,106,518 | PYOtherRevenueAmt |
| CY Other Revenue | $1,022,661 | CYOtherRevenueAmt |
| PY Total Revenue | $5,281,763 | PYTotalRevenueAmt |
| CY Total Revenue | $5,308,326 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,344,702 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,503,700 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,239,371 | PYOtherExpensesAmt |
| CY Other Expenses | $3,289,110 | CYOtherExpensesAmt |
| PY Total Expenses | $5,584,073 | PYTotalExpensesAmt |
| CY Total Expenses | $5,792,810 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$302,310 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$484,484 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,723,177 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,931,243 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $417,839 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $495,982 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,305,338 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,435,261 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Smoke Rise Club Inc is a private community managed by tha management company with a Board of Govenors, as volunteer members, provides for the management, administration, utilization, maintenance, and protection of the common property and facilities located in the community. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,957,631 | ExpenseAmt |
| Revenue | $4,241,775 | RevenueAmt |
| Desc | Management, administration, utilization, maintentance and protection of the common properties and facilities for use by members and general public per the governing documents. | Desc |
| Total Program Service Expenses | $4,957,631 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 25 | IRPDocumentCnt |
| IRP Document W2 G | 28 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 164 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 937 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE SMOKE RISE CLUB INC | PersonNm |
| Phone | 9738387449 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 PEREMETER ROAD | AddressLine1Txt |
| City | KINNELON | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07405 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Jennifer Palmiero | |||||||
| Vice President | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Cheryl Canale | |||||||
| Govenor | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Greg Fernstorm | |||||||
| Secretary | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Stephen Fritz | |||||||
| Govenor | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| John Hlinka | |||||||
| Govenor | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Jim Kalka | |||||||
| Govenor | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Nancy Keyes | |||||||
| Govenor | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Allyson Marzan | |||||||
| Govenor | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Steve Meisinger | |||||||
| Treasurer | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Tom Schneider | |||||||
| Govenor | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Robert Schwartz | |||||||
| President | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Bruce Young | |||||||
| Executive Director | 40.00 | 0.00 | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| ServicesServicesDesc |
|---|
| Aquatic Analysts |
| Environmental consulting |
| Haskell Paving |
| Paving |
| Philadelphia Insurance |
| Insurance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| Acquisition Fees | $225,000 | $225,000 |
| All Other Prog Serv Rev | $100,361 | $100,361 |
| Capital Assessments | $815,050 | $815,050 |
| Municipal Serice Reimb | $136,707 | $136,707 |
| Opeating Dues/Assessments | $2,896,722 | $2,896,722 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $101,586 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $101,586 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,275,426 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,239 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,239 | RelatedOrExemptFuncIncomeAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,637,068 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $614,407 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,022,661 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,022,661 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,308,326 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,285,665 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,022,661 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,109,704 | TotalAmt |
| Program Services | $1,776,177 | ProgramServicesAmt |
| Management And General | $333,527 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,167 | TotalAmt |
| Program Services | $149,955 | ProgramServicesAmt |
| Management And General | $41,212 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,829 | TotalAmt |
| Program Services | $179,002 | ProgramServicesAmt |
| Management And General | $23,827 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,000 | TotalAmt |
| Management And General | $89,000 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,173 | TotalAmt |
| Management And General | $30,173 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,500 | TotalAmt |
| Management And General | $15,500 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,360 | TotalAmt |
| Management And General | $34,360 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,792 | TotalAmt |
| Program Services | $28,792 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,730 | TotalAmt |
| Management And General | $23,730 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,936 | TotalAmt |
| Program Services | $19,936 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,850 | TotalAmt |
| Management And General | $243,850 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Capital Fund Expenses | $1,107,115 | $1,107,115 |
| Supplies | $721,482 | $721,482 |
| Repairs and Maintenance | $258,711 | $258,711 |
| Beach Expenses | $133,199 | $133,199 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $583,262 | TotalAmt |
| Program Services | $583,262 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,792,810 | TotalAmt |
| Program Services | $4,957,631 | ProgramServicesAmt |
| Management And General | $835,179 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,691,107 | BOYAmt |
| EOY | $1,697,049 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,000 | BOYAmt |
| EOY | $203,658 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,738 | BOYAmt |
| EOY | $47,340 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,138 | BOYAmt |
| EOY | $46,204 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,998,467 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,061,475 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $882,194 | BOYAmt |
| EOY | $936,992 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,723,177 | BOYAmt |
| EOY | $2,931,243 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,858 | BOYAmt |
| EOY | $165,086 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $321,981 | BOYAmt |
| EOY | $330,896 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $417,839 | BOYAmt |
| EOY | $495,982 | 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 | $765,076 | BOYAmt |
| EOY | $722,365 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,540,262 | BOYAmt |
| EOY | $1,712,896 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,305,338 | BOYAmt |
| EOY | $2,435,261 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,723,177 | BOYAmt |
| EOY | $2,931,243 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$484,484 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $614,407 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $771,180 | OtherCostOrOtherBasisAmt |
| Book Value | $771,180 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,700,882 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,607,313 | DepreciationAmt |
| Book Value | $93,569 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,691,008 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,691,008 | DepreciationAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $517,689 | OtherCostOrOtherBasisAmt |
| Depreciation | $445,446 | DepreciationAmt |
| Book Value | $72,243 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $317,708 | OtherCostOrOtherBasisAmt |
| Depreciation | $317,708 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $936,992 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| Accrued Payroll & Taxes | $45,541 |
| Assessments Recevived in Advance | $118,859 |
| Catered events deposit | $118,950 |
| Deferred inn gift certificates | $13,763 |
| Flexible spending account | $1,953 |
| Sales Tax Payable | $8,542 |
| Vehicle Loans Payable | $23,288 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $330,896 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $5,308,326 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $5,308,326 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $5,308,326 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,792,810 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $5,792,810 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $5,792,810 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (22 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 3 | Effective August 1, 2017, the club entered into a management agreement with Taylor Management Company. The club agreed to outsource the property management and administration responsibilities including, but not limited to, the oversight of capital projects and repairs and maintenance, purchasing, accounting, reporting, budgeting, and human resources, subject to board approval. |
| Form 990, Part VI, Section A, Line 6 | The Smoke Rise Club has 914 members owning land and residence, and 20 members owning land only, a total of 934 members. |
| Form 990, Part VI, Section A, Line 7a | Approval of the annual budget and assessment, special assessments and election of the governing body are subject to approval of a majority of a quorom of the voting members at the annual membership meeting. |
| Form 990, Part VI, Section A, Line 7b | Approval of the annual budget and assessments and election of govenors are subject to approval of a majority of a quorum of the voting members. |
| Form 990, Part VI, Section B, Line 11b | A dreaft of the form 990-T is provided to the president, treasurer and audit committee representative for review and approval before filing with the Internal Revenue Service. The form 990 is made available to the full board of govenors and members, upon request. |
| Form 990, Part VI, Section B, Line 12c | The board of govenors agrees to follow the non-profit corporation act and understands that a governor must disclose any conflict that he or she might have in connection with any contract or contractor. Any finanacial or personal interest that a govenor has in connection with a contract or contractor must be disclosed at an open board meeting if the board and noted in the minutes. Each member us required to submit a completed individua conflict of interest questionaire to the executive director on an annual basis. |
| Form 990, Part VI, Section B, Line 15a | Compensation for the executive director is determined by consultation with the independent management company that provides comparibility data. The compensation is covered by a contractual agreement approved by the board of govenors. |
| Form 990, Part VI, Section C, Line 19 | The club's financial Statements are provided to the membership after their issuance by the independent accountants. The governing documents and conflict of interest policy are available upon request. |
| Form 990, Part IX, Line 24e | Auto Expense: Column (A) - Total = $36210; Column (B) - Program Services = $36210; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Bank and credit card fees: Column (A) - Total = $63482; Column (B) - Program Services = $63482; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Contracted Services: Column (A) - Total = $67686; Column (B) - Program Services = $67686; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Equipment Rental: Column (A) - Total = $26989; Column (B) - Program Services = $26989; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Licenses: Column (A) - Total = $6851; Column (B) - Program Services = $6851; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Miscellaneous: Column (A) - Total = $26193; Column (B) - Program Services = $26193; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Payroll Service: Column (A) - Total = $43534; Column (B) - Program Services = $43534; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Postage & Mailing: Column (A) - Total = $2248; Column (B) - Program Services = $2248; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Real Esate Taxes: Column (A) - Total = $114203; Column (B) - Program Services = $114203; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Special Events: Column (A) - Total = $53440; Column (B) - Program Services = $53440; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Telephone: Column (A) - Total = $33428; Column (B) - Program Services = $33428; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Training: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Utilities: Column (A) - Total = $108998; Column (B) - Program Services = $108998; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part XI, Line 9 | Costs of Goods Sold = $614407 |
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