NORTH COUNTY YOUTH RECREATION ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
NORTH COUNTY YOUTH RECREATION ASSOCIATION (EIN 77-0045102)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-10-06
IRS object ID
202322799349301837
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

FieldValueIRS element (for citing)
Return2023-10-06T18:30:35-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN770580714PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1THE INCOME STATEMENTBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line117557 VIERRA CANYON RDAddressLine1Txt
CityPRUNEDALECityNm
State AbbreviationCAStateAbbreviationCd
ZIP93907ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770045102EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORTH COUNTY YOUTH RECREATION ASSOCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone8312620072PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1051AddressLine1Txt
CityCASTROVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95012ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLINDA SCHERERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8312620072PhoneNum
Signature2023-10-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLINDAPersonFirstNm
Person LastSCHERERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID HEINSTADT EAPreparerPersonNm
PTINP00025538PTIN
Phone8316636796PhoneNum
Preparation2023-10-06PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLINDA SCHERERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117048 ARRIBA WAYAddressLine1Txt
CityPRUNEDALECityNm
State AbbreviationCAStateAbbreviationCd
ZIP93907ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$239,433GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NCYRA.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1979FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionCONSTRUCTION, IMPROVEMENT AND ON GOING MAINTENANCE OF PLAYING FIELDS AND CLUBHOUSE FACILITIES FOR LITTLE LEAGUE BASEBALL AND YOUTH ACTIVITY TEAMS INCLUDING SOCCER, SOFTBALL AND BMX RECREATION.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,705PYContributionsGrantsAmt
CY Contributions Grants$1,000CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$72,984PYOtherRevenueAmt
CY Other Revenue$199,999CYOtherRevenueAmt
PY Total Revenue$74,689PYTotalRevenueAmt
CY Total Revenue$200,999CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$45,448PYOtherExpensesAmt
CY Other Expenses$222,884CYOtherExpensesAmt
PY Total Expenses$45,448PYTotalExpensesAmt
CY Total Expenses$222,884CYTotalExpensesAmt
PY Revenues Less Expenses$29,241PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$21,885CYRevenuesLessExpensesAmt
Total Assets BOY$263,114TotalAssetsBOYAmt
Total Assets EOY$249,708TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$263,114NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$249,708NetAssetsOrFundBalancesEOYAmt
MissionCONSTRUCTION, IMPROVEMENT AND ON GOING MAINTENANCE OF PLAYING FIELDS AND CLUBHOUSE FACILITIES FOR LITTLE LEAGUE BASEBALL AND YOUTH ACTIVITY TEAMS INCLUDING SOCCER, SOFTBALL AND BMX RECREATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$222,813ExpenseAmt
DescCONTINUING MAINTENANCE OF PLAYING FIELDS AND CLUBHOUSE FACILITIES FOR LITTLE LEAGUE BASEBALL AND YOUTH ACTIVITY TEAMSDesc
Total Program Service Expenses$222,813TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLINDA SCHERERPersonNm
Phone8312620072PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117048 ARRIBA WAYAddressLine1Txt
CityPRUNEDALECityNm
State AbbreviationCAStateAbbreviationCd
ZIP93907ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
DAN THOMPSON
PRESIDENTYes (X)$0$0$0
JEFF VEST
VICE PRESIDEYes (X)$0$0$0
LINDA SCHERER
TREASURERYes (X)$0$0$0
MELISSA TRACY
SECRETARYYes (X)$0$0$0
ALAN VILLARREAL
DIR OF SOCCE$0$0$0Yes (X)
CHRISTINA MATTOS
DIR OF LITTL$0$0$0Yes (X)
ELSA JIMENEZ
DIR OF SOFTB$0$0$0Yes (X)
NATHAN SMITH
DIR OF BMX$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$1,000AllOtherContributionsAmt
Total Contributions$1,000TotalContributionsAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$238,433RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$38,434RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$199,999RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$199,999TotalRevenueColumnAmt
Related Or Exempt Func Income$199,999RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$200,999TotalRevenueColumnAmt
Related Or Exempt Func Income$199,999RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$360TotalAmt
Program Services$360ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$329TotalAmt
Program Services$258ProgramServicesAmt
Management And General$71ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$7,540TotalAmt
Program Services$7,540ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,292TotalAmt
Program Services$7,292ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
REPAIR$178,851$178,851
UTILITIES$11,818$11,818
ROAD/PARKING LOT$7,277$7,277
SUPPLIES$5,754$5,754

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,663TotalAmt
Program Services$3,663ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$222,884TotalAmt
Program Services$222,813ProgramServicesAmt
Management And General$71ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$64,447BOYAmt
EOY$54,547EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,932BOYAmt
EOY$11,817EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$321,211LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$137,867LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$196,735BOYAmt
EOY$183,344EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$263,114BOYAmt
EOY$249,708EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$44,754BOYAmt
EOY$44,757EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$218,360BOYAmt
EOY$204,951EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$263,114BOYAmt
EOY$249,708EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$263,114BOYAmt
EOY$249,708EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$21,885ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$8,479OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$1,705CurrentTaxYearMinus1YearAmt
Current Tax Year$1,000CurrentTaxYearAmt
Total$2,705TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$81,343CurrentTaxYearMinus1YearAmt
Current Tax Year$238,433CurrentTaxYearAmt
Total$319,776TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$83,048CurrentTaxYearMinus1YearAmt
Current Tax Year$239,433CurrentTaxYearAmt
Total$322,481TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$322,481PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$83,048CurrentTaxYearMinus1YearAmt
Current Tax Year$239,433CurrentTaxYearAmt
Total$322,481TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$115,564OtherCostOrOtherBasisAmt
Book Value$115,564BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$58,515OtherCostOrOtherBasisAmt
Depreciation$8,777DepreciationAmt
Book Value$49,738BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$147,132OtherCostOrOtherBasisAmt
Depreciation$129,090DepreciationAmt
Book Value$18,042BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$183,344TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BRETURN REVIEWED BY COMMITTEE BEFORE FILING
FORM 990, PAGE 6, PART VI, LINE 12CREVIEW FOR CONFLICT UPON WORK ORDER REQUESTS. MEETING HELD AT CLUBHOUSE FOR REVIEW.
FORM 990, PAGE 6, PART VI, LINE 18TAX RETURN IS AVALIBLE FOR PUBLIC INSPECTION UPON REQUEST
FORM 990, PAGE 6, PART VI, LINE 19SIGNED AGREEMENT FOR CONFLICT OF INTEREST OPEN TO PUBLIC UPON REQUEST
FORM 990, PART XI, LINE 9BOOK / TAX DEPRECIATION DIFFERENCE 8,479 DEPRECIATION ADJUSTMENT FROM PRIOR YEARS 0 TOTAL 8,479

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