2021-05-04T06:03:09-07:00 2020-06-30 ANDERSON DAVIS & ASSOCIATES CPA PA 1406 B SOUTH CRAIN HWY STE 204 GLEN BURNIE MD 21061 990 2019-07-01 521959771 WOODS COMMUNITY CENTER INC WOOD 4106475843 623 BALTIMORE ANNAPOLIS BLVD SEVERNA PARK MD 21146 JAMIE BRAGG BOARD CHAIR 4106475843 2021-04-09 true Michael C Davis CPA P00066528 4107662645 2019 2022-09-23 18:48:47Z SEVERNA PARK COMMUNITY CENTER JAMIE BRAGG 623 BALTIMORE ANNAPOLIS BLVD SEVERNA PARK MD 21146 1358677 false X www.severnaparkcommunitycenter.org X 1995 MD COMMUNITY CENTER OFFERING PROGRAMS AND ACTIVITIES THAT ENRICH & ENHANCE FAMILY LIFE, COMMUNITY LIFE, AND INDIVIDUAL DEVELOPMENT IN A CHRISTIAN ENVIRONMENT OPEN TO ALL. 14 14 132 23 0 0 438581 247069 1480843 1111608 0 -34829 0 1884595 1358677 0 0 1102578 935096 0 182356 797101 816040 1899679 1751136 -15084 -392459 5833799 5775724 1589635 1924019 4244164 3851705 COMMUNITY CENTER OFFERING PROGRAMS AND ACTIVITIES THAT ENRICH & ENHANCE FAMILY LIFE, COMMUNITY LIFE, AND INDIVIDUAL DEVELOPMENT IN A CHRISTIAN ENVIRONMENT OPEN TO ALL. false false 799522 0 315447 RENTAL OF FACILITY TO GROUPS NEEDING A MEETING PLACE TO OFFER PROGRAMS AND ACTIVITIES TO MEMBERS OF ALL AGES OF THE COMMUNITY, INCLUDING SWIMMING, FITNESS, ARTS & CRAFTS, PHYSICAL PROGRAMS AND MANY OTHERS. 356546 0 484815 THE CENTER OPERATES AN INDOOR POOL WHICH IS AVAILABLE TO MEMBERS OF THE COMMUNITY. 226199 0 311346 DANCE CENTER OF SEVERNA PARK TEACHES STUDENTS THREE YEARS OLD THROUGH ADULT IN BEGINNER THROUGH ADVANCED DANCERS IN YEAR-ROUND CLASSES IN WHICH THEY LEARN THE CECCHETTI BALLET TECHNIQUE. 1382267 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 true 132 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false MD X X SARAH ELDER 4106475843 623 BALT ANNAPOLIS BLVD SEVERNA PARK MD 21146 JAMIE BRAGG DIRECTOR 2.00 X 0 0 0 DAVID BREMER DIRECTOR 2.00 X 0 0 0 MARK BRUGNOLI DIRECTOR 2.00 X 0 0 0 DAVE HARDING DIRECTOR 2.00 X 0 0 0 PATT HAUN DIRECTOR 2.00 X 0 0 0 ARTIE HENRICKS DIRECTOR 2.00 X 0 0 0 BURT JACKSON DIRECTOR 2.00 X 0 0 0 DR DIANE LEBEDEFF DIRECTOR 2.00 X 0 0 0 JENNIFER LIGHTHIZER DIRECTOR 2.00 X 0 0 0 CAROL SNYDER DIRECTOR 2.00 X 0 0 0 DAVID ORSO CHAIR 5.00 X X 0 0 0 STEVE SCHUMACHER VICE CHAIR 5.00 X X 0 0 0 ELLEN KLEINKNECHT SECRETARY 5.00 X X 0 0 0 DONALD S HUBER JR TREASURER 5.00 X X 0 0 0 SARAH ELDER EXECUTIVE DIRECTOR 40.00 X 106121 0 10055 STEPHANIE JOHNSON-RIVERO FINANCE DIRECTOR 40.00 X 15808 0 0 121929 0 10055 1 false false false 0 10000 237069 0 247069 FACILITY RENTAL 624110 264214 0 0 POOL OPERATION 624110 484815 0 0 DANCE PROGRAM 624110 311346 0 0 FITNESS AND CARDIO PROGRAM 624110 51233 0 0 1111608 1358677 1111608 0 0 131912 77247 28916 25749 707560 638620 21673 47267 791 0 791 0 28003 21952 3009 3042 66830 49830 8468 8532 405 0 405 0 44742 0 44742 0 4674 3419 1255 0 167300 130439 28082 8779 3090 2566 22 502 68209 56642 478 11089 232047 192692 1628 37727 10000 8304 70 1626 REPAIRS AND MAINTENANCE 80569 69705 1680 9184 SUPPLIES 54595 47964 3757 2874 PRINTING AND PUBLICATIONS 24513 8789 10252 5472 CONTRACTED SERVICES 24294 11543 5055 7696 101602 62555 26230 12817 1751136 1382267 186513 182356 248781 501889 146500 29500 25475 31191 0 12616 8114886 2914358 5413043 5200528 5833799 5775724 94761 49115 31047 108343 1428827 1514561 35000 252000 1589635 1924019 X 4244164 3829964 0 21741 4244164 3851705 5833799 5775724 -392459 X false true X true false X 0 473240 404220 395248 438581 247069 1958358 0 0 473240 404220 395248 438581 247069 1958358 213823 1744535 3 0 0 0 0 3 0 0 0 0 0 0 0 1958361 0.89080 0.90080 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 7184392 2527050 4657342 303885 232464 71421 614903 143138 471765 11706 11706 0 5200528 X 1358677 1358677 1358677 1751136 1751136 1751136 Pt X, Line 2 THE CENTER ADOPTED THE RECOMMENDATIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) IN ITS ACCOUNTING STANDARDS CODIFICATION (ASC) FOR ACCOUNTING OF UNCERTAINTY IN INCOME TAXES WITHOUT ANY MATERIAL EFFECT TO THE FINANCIAL STATEMENTS. THESE RECOMMENDATIONS CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THEY ALSO PROVIDE GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMIND THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE CENTER HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. MANAGEMENT BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE CENTER'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE CENTER HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30 2020 OR 2019. THE CENTER'S RETURNS REMAIN OPEN FOR THREE (3) YEARS FOR FEDERAL AND STATE EXAMINATION. Pt VI, Line 11b A COPY OF THE FORM 990 IS DISTRIBUTED TO EVERY BOARD MEMBER AND THE EXECUTIVE DIRECTOR TO REVIEW BEFORE IT IS FILED Pt VI, Line 12c ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, KEY PERSONNEL, CONTRACTORS AND OTHER PROFESSIONALS ANNUALLY SIGN A STATEMENT INDICATING THAT THEY HAVE RECEIVED A COPY OF THE POLICY, THAT THEY UNDERSTAND THE POLICY, THAT THEY HAVE AGREED TO COMPLY WITH THE POLICY AND TO LIST ANY POTENTIAL CONFLICTS OF WHICH THEY ARE AWARE. Pt VI, Line 15a THE BOARD OFFICERS CONDUCTED A SALARY STUDY IN THE MARKETPLACE FOR THE EXECUTIVE DIRECTOR POSITION. THE BOARD OFFICERS REVIEWED THE STUDY AND DETERMINED A COMPENSATION INCREASE BASED ON THIS STUDY. THE RECOMMENDATION WAS PRESENTED TO THE ENTIRE BOARD AND THE BOARD MEMBERS AGREED. THE DECISION WAS DOCUMENTED IN BOARD MINUTES. Pt VI, Line 15b COMPENSATION IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE FOR KEY EMPLOYEES. INITIAL COMPENSATION WAS DETERMINED USING BOARD MEMBERS' KNOWLEDGE OF AVERAGE COMPENSATION FOR SIMILAR LOCAL NONPROFITS. DECISION FOR RAISES ARE DOCUMENTED IN BOARD MINUTES. Pt VI, Line 19 THE ORGANIZATION KEEPS COPIES OF GOVERNING DOCUMENTS IN THE MAIN OFFICE AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST.