FRIENDS OF LA JOLLA RECREATION CENTER: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF LA JOLLA RECREATION CENTER (EIN 33-0804587)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-09
- IRS object ID
- 202343139349202034
- 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 | 2023-11-09T11:41:46-08:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 462242694 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | F C Payroll Inc | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16776 Bernardo Center Dr Ste 203 | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92128 | 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 | 330804587 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF LA JOLLA RECREATION CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 6198400250 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 394 | AddressLine1Txt |
| City | La Jolla | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92038 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Gail Forbes | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2023-11-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Gail | PersonFirstNm |
| Person Last | Forbes | 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 | Cherry R Laurent CPA | PreparerPersonNm |
| PTIN | P00154493 | PTIN |
| Phone | 8584874444 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | 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 | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $27,510 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $27,500 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $10 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $27,510 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $15,573 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $16,120 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $14,870 | OtherExpensesTotalAmt |
| Total Expenses | $46,563 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$19,053 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $147,030 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $127,977 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,030 | BOYAmt |
| EOY | $127,977 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,030 | BOYAmt |
| EOY | $127,977 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,030 | BOYAmt |
| EOY | $127,977 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | To serve the community and its citizens by coordinating and sponsoring recreational programs in the La Jolla area | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Provide various educational and recreational opportunities for the community of La Jolla | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $30,490 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $30,490 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Mary Munk | ||
| Vice President | 2.00 | $0 |
| Daniel McCandless | ||
| President | 2.00 | $0 |
| Janet Harris | ||
| Secretary | 2.00 | $0 |
| Gail Forbes | ||
| Treasurer | 2.00 | $0 |
| Patricia Miller | ||
| Director | 1.00 | $0 |
| Jill Peters | ||
| Vision Comm | 3.00 | $0 |
| Alexis McCandless | ||
| Director | 2.00 | $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 |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GAIL FORBES | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 394 | AddressLine1Txt |
| City | LA JOLLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92038 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8583952385 | 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 | $27,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,829 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $34,385 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $27,500 | CurrentTaxYearAmt |
| Total | $92,714 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $116 | CurrentTaxYearMinus4YearsAmt |
| Total | $116 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,116 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,829 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $34,385 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $27,500 | CurrentTaxYearAmt |
| Total | $92,830 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $92,830 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $15 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10 | CurrentTaxYearAmt |
| Total | $61 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $15 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10 | CurrentTaxYearAmt |
| Total | $61 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,130 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,851 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $34,400 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $27,510 | CurrentTaxYearAmt |
| Total | $92,891 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
| Public Support CY509 | 0.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
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 (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Grants and Similar Amounts Paid In Excess of $5,000.1 | Class of Activity: Vacate Cuvier Street | Donee's Name: City of San Diego | Donee's Address: 615 Prospect St San Diego CA 92037 | Relationship of Donee: CITY OF SAN DIEGO | Cash Amount Given: $7300 |
| Grants and Similar Amounts Paid In Excess of $5,000.2 | Class of Activity: Flooring-Weight Room | Donee's Name: City of San Digeo | Donee's Address: 615 Prospect St San Diego CA 92037 | Relationship of Donee: CITY OF SAN DIEGO | Cash Amount Given: $8273 |
| Other Expenses.1001 | Advertising and Promotion $2700 |
| Other Expenses.1003 | Information Technology $6450 |
| Other Expenses.1012 | Insurance $1415 |
| Other Expenses.1 | cuvier appraisal $4000 |
| Other Expenses.2 | Bank Charges $280 |
| Other Expenses.3 | Filing Fees $25 |
| 990 EZ, Part 1, line 10 | City of San Diego - Cuvier |
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