NORTH COUNTY YOUTH RECREATION ASSOCIATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
NORTH COUNTY YOUTH RECREATION ASSOCIATION (EIN 77-0045102)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-04-28
IRS object ID
202031199349301428
Schema version
2019v5.0
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)
Return2020-04-28T21:26:28-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

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 Begin2019-01-01TaxPeriodBeginDt

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
Signature2020-04-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID HEINSTADTPreparerPersonNm
PTINP00025538PTIN
Phone8316636796PhoneNum
Preparation2020-04-28PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address47.35.9.102IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-04-28IPDt
IP Tm21:26:28IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id69F53692C520166F46A5171904B9F52EDB92943FAtSubmissionCreationDeviceId
At Submission Filing Device Id69F53692C520166F46A5171904B9F52EDB92943FAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

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$85,330GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
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$350PYContributionsGrantsAmt
CY Contributions Grants$345CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$71,799PYOtherRevenueAmt
CY Other Revenue$71,541CYOtherRevenueAmt
PY Total Revenue$72,149PYTotalRevenueAmt
CY Total Revenue$71,886CYTotalRevenueAmt
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$57,943PYOtherExpensesAmt
CY Other Expenses$40,870CYOtherExpensesAmt
PY Total Expenses$57,943PYTotalExpensesAmt
CY Total Expenses$40,870CYTotalExpensesAmt
PY Revenues Less Expenses$14,206PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$31,016CYRevenuesLessExpensesAmt
Total Assets BOY$231,497TotalAssetsBOYAmt
Total Assets EOY$262,513TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$231,497NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$262,513NetAssetsOrFundBalancesEOYAmt
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$40,669ExpenseAmt
DescCONTINUING MAINTENANCE OF PLAYING FIELDS AND CLUBHOUSE FACILITIES FOR LITTLE LEAGUE BASEBALL AND YOUTH ACTIVITY TEAMSDesc
Total Program Service Expenses$40,669TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
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
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)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
STEVE ADAY
DIR OF BMX1.00Yes (X)$0$0$0
DAVID MURPHY
DIR OF SOFTB1.00Yes (X)$0$0$0
JASON REMYNSE
DIR OF LITTL1.00Yes (X)$0$0$0
DARIN SALDEN
DIR OF SOCCE1.00Yes (X)$0$0$0
LINDA SCHERER
TREASURER2.00$0$0$0Yes (X)
DAN THOMPSON
PRESIDENT1.00$0$0$0Yes (X)
MELISSA TRACY
SECRETARY2.00$0$0$0Yes (X)
JEFF VEST
VICE PRESIDE1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$345AllOtherContributionsAmt
Total Contributions$345TotalContributionsAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$84,985RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$13,444RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$71,541RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$71,541TotalRevenueColumnAmt
Related Or Exempt Func Income$71,541RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$71,886TotalRevenueColumnAmt
Related Or Exempt Func Income$71,541RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

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

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$76TotalAmt
Management And General$76ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$12,565TotalAmt
Program Services$12,565ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,466TotalAmt
Program Services$1,466ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
FIELD MAINTENANCE$15,561$15,561
UTILITIES$9,948$9,948
ROAD/PARKING LOT$388$388
TAXES AND LICENSING$249$249

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$257TotalAmt
Program Services$132ProgramServicesAmt
Management And General$125ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$40,870TotalAmt
Program Services$40,669ProgramServicesAmt
Management And General$201ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$59,894BOYAmt
EOY$100,740EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,177BOYAmt
EOY$3,912EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$262,696LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$104,835LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$170,426BOYAmt
EOY$157,861EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$231,497BOYAmt
EOY$262,513EOYAmt

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$170,426BOYAmt
EOY$170,426EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$61,071BOYAmt
EOY$92,087EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$231,497BOYAmt
EOY$262,513EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$231,497BOYAmt
EOY$262,513EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$31,016ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Land LandGrp

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

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$147,132OtherCostOrOtherBasisAmt
Depreciation$104,835DepreciationAmt
Book Value$42,297BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$157,861TotalBookValueLandBuildingsAmt

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 9DEPRECIATION ADJUSTMENT FROM PRIOR YEARS 0

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