SONOMA VALLEY HEALTH & RECREATION ASSOCIATION: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SONOMA VALLEY HEALTH & RECREATION ASSOCIATION (EIN 68-0444331)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-09-14
- IRS object ID
- 202332579349201503
- Schema version
- 2022v5.0
- 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 | 2023-09-14T12:59:14-07:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 874158158 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dreyer Accountancy Corporation | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 811 W Napa St Ste A | AddressLine1Txt |
| City | Sonoma | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95476 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680444331 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sonoma Valley Health and Recreation | BusinessNameLine1Txt |
| Business Name Line2 | Association | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SONO | BusinessNameControlTxt |
| Phone | 7073645826 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1544 | AddressLine1Txt |
| City | Sonoma | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95476 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Paul Favaro | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2023-09-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Paul | PersonFirstNm |
| Person Last | Favaro | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| 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 | Jeffrey M Dreyer | PreparerPersonNm |
| PTIN | P00039630 | PTIN |
| Phone | 7079382273 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | sonomasplash.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $137,541 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $57,260 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $69,313 | ProgramServiceRevenueAmt |
| Investment Income | $10,597 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Gross Sales Of Inventory | $371 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $371 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $137,541 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $165,163 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $63,961 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $3,611 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $55,546 | OtherExpensesTotalAmt |
| Total Expenses | $288,281 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$150,740 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $411,521 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $260,781 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,521 | BOYAmt |
| EOY | $331,413 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300,000 | BOYAmt |
| EOY | $650 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $476,521 | BOYAmt |
| EOY | $332,063 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,000 | BOYAmt |
| EOY | $71,282 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $411,521 | BOYAmt |
| EOY | $260,781 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The Sonoma Valley Health and Recreation Association (Sonoma Splash) is dedicated to providing a sustainable, state of the art, multi-use aquatic and recreation facility accessible to all Sonoma Valley residents for aquatics education and safety, recreation, fitness, physical therapy, and family fun. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | In 2022, SVHRA officially opened the pool for community access and programming at the new high school aquatic center. Services provided to the public includes access to the pool, learn to swim programs, summer camp for youth, aquatic classes, along with swim team and water polo practices. | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $172,404 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $172,404 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Paul Favaro | ||
| President | 10.00 | $0 |
| Robin Pitts | ||
| Secretary | 5.00 | $0 |
| Bruce Abbott | ||
| Treasurer | 10.00 | $0 |
| Madolyn Agrimonti | ||
| Director | 5.00 | $0 |
| Luis Davila | ||
| Director | 5.00 | $0 |
| Kelsey Minigan | ||
| Director | 5.00 | $0 |
| Mary Favaro | ||
| Director | 10.00 | $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 |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mary Favaro | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1544 | AddressLine1Txt |
| City | Sonoma | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95476 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7073645826 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $15,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $20,063 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $57,260 | CurrentTaxYearAmt |
| Total | $92,323 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $15,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $20,063 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $57,260 | CurrentTaxYearAmt |
| Total | $92,323 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $92,323 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,946 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $72,916 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $183,281 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,597 | CurrentTaxYearAmt |
| Total | $301,741 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $394,064 | TotalSupportAmt |
| Public Support CY170 | 0.23430 | PublicSupportCY170Pct |
| Public Support PY170 | 0.14020 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | Prior Year Facts and Circumstances: SVHRA initially attempted to meet its goals by purchasing local real estate to be developed into a public aquatic center. As it eventually became evident that the purchased real estate could not be developed for this purpose, the real estate was sold in 2019. At that time, the organization looked around to partner with another organization to meet their exempt purpose and ultimately came to an agreement with the Sonoma Valley Unified School District. The organization had to take back a large loan in the sale and, combined with the pandemic, this resulted in a few years where the interest being earned from the note was much higher than the funds being raised from the public. However, the note was substantially repaid in 2021 (completely repaid in 2022) so the organization's future revenue will substantially consist of public support.SVHRA has worked in partnership with the Sonoma Valley Unified School District to sustainably build a new aquatic center that serves the entire community as well as the student population. SVHRA offers a broad array of swim programming and events to ensure a vibrant community hub that is welcoming to all. Our $1 million contribution in 2021 to the construction costs of a community building was funded by past and current donations from local donors.SVHRA has developed a program for solicitation of funds from the community, and grants from governmental and private institutions. In 2021, we developed a website donation page and created a fundraiser to sell engraved tiles so community members could help support community access to the new aquatic center. In addition, we received commitments from the City of Sonoma for a 10-year $250,000 grant to fund scholarships for economically disadvantaged Sonoma Valley residents to access learn-to-swim lessons at the new aquatic center.SVHRA is currently raising funds through selling aquatic center passes to the public, and by soliciting donations and grants from community members, local government and private organizations. All funds raised in excess of SVHRA's operating costs will be used to offset aquatic center maintenance costs. | FactsAndCircumstancesTestTxt |
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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (16 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $1806 |
| Other Expenses.1002 | Office Expenses $14882 |
| Other Expenses.1003 | Information Technology $13763 |
| Other Expenses.1007 | Conferences, Conventions, and Meetings $841 |
| Other Expenses.1008 | Interest $3677 |
| Other Expenses.1012 | Insurance $5375 |
| Other Expenses.1 | Supplies $5989 |
| Other Expenses.2 | Professional Training $3735 |
| Other Expenses.4 | Dues and Subscriptions $2643 |
| Other Expenses.5 | Credit Card Fees $2053 |
| Other Expenses.6 | Rentals $707 |
| Other Expenses.8 | Filing Fees $75 |
| Other Assets.1009 | Notes and Loans Receivable - Beginning $300000 Notes and Loans Receivable - Ending $0 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $650 |
| Total Liabilities.1008 | Unsecured Notes and Loans Payable - Beginning $65000 Unsecured Notes and Loans Payable - Ending $65000 |
| Total Liabilities.1 | Credit Card Payables - Beginning $0 Credit Card Payables - Ending $6282 |