2023-06-15T15:15:22-04:00 2022-07-31 113669003 RANDY C MCMAHAN CPA PO BOX 869 MCCALL ID 83638 990 2021-08-01 820534059 MCCALL WINTER SPORTS CLUB INC MCCA 2089180234 P O BOX 869 MCCALL ID 836380869 PENNY LANCASTER TREASURER 2089180234 2022-06-15 true PENNY LANCASTER 999009999 RANDOLPH C MCMAHAN P00123851 2086347086 2023-06-15 2021 2023-04-26 12:10:37Z X WILLY BEEBE 485124 false X WWW.MWSC.CLUB X 1999 ID THE MCCALL WINTER SPORTS CLUB IS DEDICATED TO PROVIDING A PERSONALIZED SNOW SPORTS EXPERIENCE FOR EVERY ATHLETE. WE OFFER A SUPPORTIVE ENVIRONMENT, WHERE OUR KIDS WILL BUILD CHARACTER, DEVELOP CONFIDENCE ON AND OFF THE SNOW AND CAN CHALLENGE THEMSELVES TO REACH THEIR HIGHEST POTENTIAL. 7 7 34 25 0 74751 45540 208391 242754 0 96880 159184 380022 447478 0 0 229300 294294 0 0 146927 162615 376227 456909 3795 -9431 122996 141684 28119 122996 113565 X THE MCCALL WINTER SPORTS CLUB IS DEDICATED TO PROVIDING A PERSONALIZED SNOW SPORTS EXPERIENCE FOR EVERY ATHLETE. WE OFFER A SUPPORTIVE ENVIRONMENT, WHERE OUR KIDS WILL BUILD CHARACTER, DEVELOP CONFIDENCE ON AND OFF THE SNOW AND CAN CHALLENGE THEMSELVES TO REACH THEIR HIGHEST POTENTIAL. false false 353509 242754 MSRT PROVIDES COACHING FOR SKI RACING FOR AREA YOUTHS IN A REMOTE AREA OF IDAHO. MSRT HOSTS AND PARTICIPATES IN SNOW SKI RACES IN VARIOUS STATES. APPROXIMATELY 150 YOUTHS PARTICIPATE IN THE PROGRAM. 353509 true true false false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false 0 0 34 true false false false false false false false false X 7 7 false false false false false false false true true false false false false false false false false false X CHRIS COSTA 2089180234 PO BOX 38 MCCALL ID 83638 X WILLY BEEBE PRESIDENT X X 0 0 0 PENNY LANCASTER TREASURER X X 0 0 0 SAGE KENDALL DIRECTOR X 0 0 0 DUSTY BITTON DIRECTOR X 0 0 0 BILL GILBERT DIRECTOR X 0 0 0 NICK EREKSON DIRECTOR X 0 0 0 KEN RIDER STRATEGIC PA X 0 0 0 false false false 5000 40540 45540 PROGRAM FEES 229239 229239 MEMBERSHIP FEES 13515 13515 242754 196830 37646 159184 447478 242754 276422 204465 71957 17872 12367 5505 495 495 2324 2324 1693 486 1207 1500 1500 6496 6496 17273 7893 9380 SKI RACE EXPENSE 51394 51394 TRAINING CAMP EXPENSE 27759 27759 AWARDS/EQUIPMENT 19229 19229 PROCESSING FEES 9396 9396 25056 21096 3960 456909 353509 103400 0 -3945 22573 1334 6388 6388 175399 62676 119219 112723 122996 141684 28119 0 28119 X -26212 -35643 149208 149208 122996 113565 122996 141684 -9431 X false false X 43756 39263 62904 74751 45540 266214 235651 140655 203134 330411 439584 1349435 279407 179918 266038 405162 485124 1615649 1615649 279407 179918 266038 405162 485124 1615649 1.00000 1.00000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21768 20209 1559 153631 42467 111164 112723 DINNER/AUCTION 182644 182644 29325 CHRISTMAS TREES 12416 12416 8057 195060 195060 37382 37382 157678 FORM 990 - ORGANIZATION'S MISSION THE MCCALL WINTER SPORTS CLUB IS DEDICATED TO PROVIDING A PERSONALIZED SNOW SPORTS EXPERIENCE FOR EVERY ATHLETE. WE OFFER A SUPPORTIVE ENVIRONMENT, WHERE OUR KIDS WILL BUILD CHARACTER, DEVELOP CONFIDENCE ON AND OFF THE SNOW AND CAN CHALLENGE THEMSELVES TO REACH THEIR HIGHEST POTENTIAL. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. REASONABLE CAUSE SEVERAL FACTORS NEED TO BE TAKEN INTO ACCOUNT IN THIS MATTER. FIRST, THE PUBLIC ACCOUNTING FIRM OF RANDY C MCMAHAN CPA WAS ENGAGED BY MCCALL WINTER SPORTS CLUB INC TO PREPARE THE 2021 FORM 990 FOR THE ORGANIZATION. THIS CPA FIRM HAS PREPARED THE FORM 990 FOR THE MCCALL WINTER SPORTS CLUB INC SINCE THE 2003 FORM 990. SECOND, THE STAFF IN THIS PUBLIC ACCOUNTING FIRM IS RESPONSIBLE FOR TAX REPORTING COMPLIANCE FOR A LARGE NUMBER OF CLIENTS. IN SUCH A BUSY ENVIRONMENT, IT IS POSSIBLE THAT MISTAKES ARE MADE (SUCH AS FAILING TO FILE AN EXTENSION). THIS LATE FILING IS SUCH A MISTAKE. THE INTERNAL REVENUE MANUAL PROVIDES THAT A PENALTY WILL BE ABATED WHEN THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE. IT APPEARS THAT THE TAXPAYER DID EXERCISE CARE AND PRUDENCE BY ENGAGING A CPA FIRM TO PREPARE THE FORM 990 AND RELATED FILINGS (EXTENSIONS). THE IRM ALSO PROVIDES A LISTING OF COMMON REASONS FOR CONSIDERATION. ONE SUCH REASON IS SUBORDINATE MADE A MISTAKE. IT SEEMS C