NORTH COUNTY YOUTH RECREATION ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
NORTH COUNTY YOUTH RECREATION ASSOCIATION (EIN 77-0045102)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-06-01
IRS object ID
202221529349301562
Schema version
2021v4.0
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)
Return2022-06-01T18:27:40-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

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 Begin2021-01-01TaxPeriodBeginDt

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
Signature2022-06-01SignatureDt
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

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID HEINSTADT EAPreparerPersonNm
PTINP00025538PTIN
Phone8316636796PhoneNum
Preparation2022-06-01PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$83,048GrossReceiptsAmt
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$305PYContributionsGrantsAmt
CY Contributions Grants$1,705CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$29,362PYOtherRevenueAmt
CY Other Revenue$72,984CYOtherRevenueAmt
PY Total Revenue$29,667PYTotalRevenueAmt
CY Total Revenue$74,689CYTotalRevenueAmt
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$62,786PYOtherExpensesAmt
CY Other Expenses$45,448CYOtherExpensesAmt
PY Total Expenses$62,786PYTotalExpensesAmt
CY Total Expenses$45,448CYTotalExpensesAmt
PY Revenues Less Expenses-$33,119PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$29,241CYRevenuesLessExpensesAmt
Total Assets BOY$229,394TotalAssetsBOYAmt
Total Assets EOY$263,114TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$229,394NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$263,114NetAssetsOrFundBalancesEOYAmt
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$44,730ExpenseAmt
DescCONTINUING MAINTENANCE OF PLAYING FIELDS AND CLUBHOUSE FACILITIES FOR LITTLE LEAGUE BASEBALL AND YOUTH ACTIVITY TEAMSDesc
Total Program Service Expenses$44,730TotalProgramServiceExpensesAmt
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)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ELSA JIMENEZ
DIR OF SOFTBYes (X)$0$0$0
CHRISTINA MATTOS
DIR OF LITTLYes (X)$0$0$0
NATHAN SMITH
DIR OF BMXYes (X)$0$0$0
ALAN VILLARREAL
DIR OF SOCCEYes (X)$0$0$0
LINDA SCHERER
TREASURER$0$0$0Yes (X)
DAN THOMPSON
PRESIDENT$0$0$0Yes (X)
MELISSA TRACY
SECRETARY$0$0$0Yes (X)
JEFF VEST
VICE PRESIDE$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$1,705AllOtherContributionsAmt
Total Contributions$1,705TotalContributionsAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$81,343RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$8,359RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$72,984RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$72,984TotalRevenueColumnAmt
Related Or Exempt Func Income$72,984RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$74,689TotalRevenueColumnAmt
Related Or Exempt Func Income$72,984RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,360TotalAmt
Program Services$2,360ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,006TotalAmt
Program Services$288ProgramServicesAmt
Management And General$718ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$7,545TotalAmt
Program Services$7,545ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,672TotalAmt
Program Services$6,672ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
FIELD MAINTENANCE$10,357$10,357
UTILITIES$9,012$9,012
REPAIR$3,398$3,398
PERMITS AND LICENSING$2,139$2,139

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,959TotalAmt
Program Services$2,959ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$45,448TotalAmt
Program Services$44,730ProgramServicesAmt
Management And General$718ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$71,941BOYAmt
EOY$64,447EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,762BOYAmt
EOY$1,932EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$321,211LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$124,476LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$148,691BOYAmt
EOY$196,735EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$229,394BOYAmt
EOY$263,114EOYAmt

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$103,269BOYAmt
EOY$44,754EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$126,125BOYAmt
EOY$218,360EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$229,394BOYAmt
EOY$263,114EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$229,394BOYAmt
EOY$263,114EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$29,241ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$4,479OtherChangesInNetAssetsAmt
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$1,705CurrentTaxYearAmt
Total$1,705TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year$81,343CurrentTaxYearAmt
Total$81,343TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year$83,048CurrentTaxYearAmt
Total$83,048TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$83,048PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year$83,048CurrentTaxYearAmt
Total$83,048TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
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$2,926DepreciationAmt
Book Value$55,589BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$147,132OtherCostOrOtherBasisAmt
Depreciation$121,550DepreciationAmt
Book Value$25,582BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$196,735TotalBookValueLandBuildingsAmt

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 5,433 DEPRECIATION ADJUSTMENT FROM PRIOR YEARS -954 TOTAL 4,479

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