CASSINA GARDEN CLUB INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CASSINA GARDEN CLUB INC (EIN 58-1308464)
- Tax period
- 2023-09-01 to 2024-08-31
- Filed
- 2024-12-06
- IRS object ID
- 202443449349200809
- 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 | 2024-12-06T14:31:54-05:00 | ReturnTs |
| Tax Period End | 2024-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 261661315 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | M JEFFREY MARTIN CPA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2483 DEMERE ROAD 204 | AddressLine1Txt |
| City | Saint Simons Island | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31522 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581308464 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CASSINA GARDEN CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CASS | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | POST OFFICE BOX 20191 | AddressLine1Txt |
| City | SAINT SIMONS ISLAND | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31522 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SALLY CHAO | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9126340323 | PhoneNum |
| Signature | 2024-12-13 | 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 | M Jeffrey Martin CPA | PreparerPersonNm |
| PTIN | P00227189 | PTIN |
| Phone | 9126347722 | PhoneNum |
| Preparation | 2024-12-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.CASSINAGARDENCLUB.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $115,437 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $71,426 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $13,871 | ProgramServiceRevenueAmt |
| Membership Dues | $18,585 | MembershipDuesAmt |
| Investment Income | $11,555 | InvestmentIncomeAmt |
| Total Revenue | $115,437 | TotalRevenueAmt |
| Other Expenses Total | $98,554 | OtherExpensesTotalAmt |
| Total Expenses | $98,554 | TotalExpensesAmt |
| Excess Or Deficit For Year | $16,883 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $457,252 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $474,135 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $456,102 | BOYAmt |
| EOY | $463,514 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,150 | BOYAmt |
| EOY | $10,621 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $457,252 | BOYAmt |
| EOY | $474,135 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $457,252 | BOYAmt |
| EOY | $474,135 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | SEE SCHEDULE O | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | SEE SCHEDULE O | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $94,104 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $94,104 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| RICHARD ORSETTI | ||||
| PRESIDENT | 5.00 | $0 | $0 | $0 |
| JUDIE MATTIE | ||||
| PAST PRESIDENT | 1.00 | $0 | $0 | $0 |
| JULIE ABITZ | ||||
| SECRETARY | 10.00 | $0 | $0 | $0 |
| JANIS RODRIGUEZ | ||||
| ASSISTANT TREASURER | 4.00 | $0 | $0 | $0 |
| ELAINE CONNELL | ||||
| TREASUREER | 6.00 | $0 | $0 | $0 |
| SANDY ANDERSON | ||||
| VICE PRESIDENT | 5.00 | $0 | $0 | $0 |
| SALLY CHAO | ||||
| PRESIDENT | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD ORSETTI | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 LAUREL VIEW DRIVE | AddressLine1Txt |
| City | SAINT SIMONS ISLAND | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31522 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9126340323 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $64,717 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $93,991 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $159,861 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $41,820 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $71,426 | CurrentTaxYearAmt |
| Total | $431,815 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,876 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,172 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,715 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,215 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,456 | CurrentTaxYearAmt |
| Total | $90,434 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $66,593 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $99,163 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $165,576 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $87,035 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $103,882 | CurrentTaxYearAmt |
| Total | $522,249 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $522,249 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $171 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $146 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $111 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,335 | CurrentTaxYearMinus1YearAmt |
| Total | $1,763 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $171 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $146 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $111 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,335 | CurrentTaxYearMinus1YearAmt |
| Total | $1,763 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $3,636 | CurrentTaxYearMinus2YearsAmt |
| Total | $3,636 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $66,764 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $99,309 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $169,323 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $88,370 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $103,882 | CurrentTaxYearAmt |
| Total | $527,648 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98980 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98920 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other expenses Part I line 16 | DESCRIPTION AMOUNTADMINISTRATIVE, MEMBERSHIP, ETC. 43,847CABINS AND GROUNDS MAINTENANCE 37,790PROGRAM EXPENSES 16,917 |
| Description of other assets Part II line 24 | CATEGORY BEGINNING OF YEAR END OF YEAROTHER DEPRECIABLE ASSETS 1,150 10,621 |
| Part III response or note to any other line in Part III | FORM 990-EZ, PART III - ORGANIZATIONS PRIMARY EXEMPT PURPOSETHE CLUB IS ORGANIZED FOR THE HISTORIC PRESERVATION OF SLAVE CABINS AND TO EDUCATE MEMBERS AND THE COMMUNITY IN THE FIELDS OF HORTICULTURE AND GARDENING. FORM 990-EZ, PART III, LINE 28 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTSTHE ORGANIZATION CONTINUED ITS ANNUAL CHRISTMAS TOUR OF HOMES AND ITS ANNUAL GARDEN WALK TOUR. BOTH TOURS ARE EDUCATIONAL IN NATURE AND PROVIDE MEMBERS AND THE COMMUNITY AN OPPORTUNITY TO OBSERVE GARDENING AT DIFFERING LOCATIONS IN THE COMMUNITY. THE ORGANIZATION CONTINUED ITS PRESERVATION OF THE HISTORIC SLAVE CABINS ON PROPERTY FORMERLY PART OF HAMILTON PLANTATION ON GASCOIGNE BLUFF. THIS HISTORIC PROPERTY WAS PLACE ON THE NATIONAL REGISTER OF HISTROIC PLACES IN 1988. |
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