MCCALL WINTER SPORTS CLUB INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- MCCALL WINTER SPORTS CLUB INC (EIN 82-0534059)
- Tax period
- 2016-08-01 to 2017-07-31
- Filed
- 2018-08-22
- IRS object ID
- 201802349349300525
- Schema version
- 2016v3.1
- 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 | 2018-08-22T09:37:26-06:00 | ReturnTs |
| Tax Period End | 2017-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 113669003 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RANDY C MCMAHAN CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 869 | AddressLine1Txt |
| City | MCCALL | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83638 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820534059 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCCALL WINTER SPORTS CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MCCA | BusinessNameControlTxt |
| Phone | 2089180234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 38 | AddressLine1Txt |
| City | MCCALL | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 836380038 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER HURLBUTT | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Signature | 2017-08-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RANDOLPH C MCMAHAN | PreparerPersonNm |
| PTIN | P00123851 | PTIN |
| Phone | 2086347086 | PhoneNum |
| Preparation | 2018-08-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DEB GARBER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 38 | AddressLine1Txt |
| City | MCCALL | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83638 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $242,369 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MCCALLWINTERSPORTSCLUB.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Activity Or Mission | THE MCCALL WINTER SPORTS CLUB IS DEDICATED TO PROVIDING A PERSONALIZED SNOW SPORTS EXPERIENCE FOR EVERY ATHLETE. WE OFFER A SUPPORTIVE ENVIRONMENT, WHERE KIDS WILL BUILD CHARACTER, DEVELOP CONFIDENCE ON AND OFF THE SNOW AND CAN CHALLENGE THEMSELVES TO REACH THEIR HIGHEST POTENTIAL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $38,987 | PYContributionsGrantsAmt |
| CY Contributions Grants | $23,628 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $237,904 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $165,756 | CYProgramServiceRevenueAmt |
| PY Investment Income | $594 | PYInvestmentIncomeAmt |
| CY Investment Income | $20 | CYInvestmentIncomeAmt |
| PY Other Revenue | $28,650 | PYOtherRevenueAmt |
| CY Other Revenue | $28,605 | CYOtherRevenueAmt |
| PY Total Revenue | $306,135 | PYTotalRevenueAmt |
| CY Total Revenue | $218,009 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $128,178 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $126,570 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $131,305 | PYOtherExpensesAmt |
| CY Other Expenses | $109,617 | CYOtherExpensesAmt |
| PY Total Expenses | $259,483 | PYTotalExpensesAmt |
| CY Total Expenses | $236,187 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $46,652 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$18,178 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $200,064 | TotalAssetsBOYAmt |
| Total Assets EOY | $202,508 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,307 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,929 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $195,757 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $177,579 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MCCALL WINTER SPORTS CLUB IS DEDICATED TO PROVIDING A PERSONALIZED SNOW SPORTS EXPERIENCE FOR EVERY ATHLETE. WE OFFER A SUPPORTIVE ENVIRONMENT, WHERE OUR KIDS WILL BUILD CHARACTER, DEVELOP CONFIDENCE ON AND OFF THE SNOW AND CAN CHALLENGE THEMSELVES TO REACH THEIR HIGHEST POTENTIAL. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $174,219 | ExpenseAmt |
| Revenue | $165,756 | RevenueAmt |
| Desc | MWSC PROVIDES COACHING FOR SKI RACING FOR AREA YOUTHS IN A REMOTE AREA OF IDAHO. MWSC HOSTS AND PARTICIPATES IN SNOW SKI RACES IN VARIOUS STATES. APPROXIMATELY 80 YOUTHS PARTICIPATE IN THE PROGRAM. | Desc |
| Total Program Service Expenses | $174,219 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 16 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELISSA AUSTIN | PersonNm |
| Phone | 2532253226 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 38 | AddressLine1Txt |
| City | MCCALL | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83616 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DEB GARBER | ||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENNIFER HURLBUTT | ||||||
| TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEPHANIE WICKS | ||||||
| SECRETARY | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| AARON HARVEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MATT GALYARDT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BILL GILBERT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TAMA LAMM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MELISSA DANIELS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $5,700 | GovernmentGrantsAmt |
| All Other Contributions | $17,928 | AllOtherContributionsAmt |
| Total Contributions | $23,628 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| PROGRAM FEES | $109,575 | $109,575 |
| RACE FEES | $43,026 | $43,026 |
| TRAINING CAMP FEES | $13,155 | $13,155 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $165,756 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $50,289 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $24,360 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,929 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| ARC RENTAL INCOME | $2,530 | $2,530 |
| MISCELLANEOUS | $146 | $146 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,676 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $218,009 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $168,452 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,151 | TotalAmt |
| Program Services | $79,151 | ProgramServicesAmt |
| Management And General | $30,000 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,419 | TotalAmt |
| Program Services | $14,452 | ProgramServicesAmt |
| Management And General | $2,967 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $586 | TotalAmt |
| Management And General | $586 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,752 | TotalAmt |
| Management And General | $3,752 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,203 | TotalAmt |
| Management And General | $1,203 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,999 | TotalAmt |
| Program Services | $400 | ProgramServicesAmt |
| Management And General | $1,599 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,834 | TotalAmt |
| Program Services | $87 | ProgramServicesAmt |
| Management And General | $2,747 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320 | TotalAmt |
| Management And General | $320 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,421 | TotalAmt |
| Program Services | $7,421 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,629 | TotalAmt |
| Management And General | $2,629 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SKI RACE EXPENSE | $43,016 | $43,016 | |
| EQUIPMENT/UNIFORMS | $14,067 | $14,067 | |
| TRAINING CAMP EXPENSE | $9,384 | $9,384 | |
| CREDIT CARD FEES | $7,783 | $7,783 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,623 | TotalAmt |
| Program Services | $6,241 | ProgramServicesAmt |
| Management And General | $8,382 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,187 | TotalAmt |
| Program Services | $174,219 | ProgramServicesAmt |
| Management And General | $61,968 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,756 | BOYAmt |
| EOY | $30,311 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,401 | BOYAmt |
| EOY | $15,401 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,364 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$142 | BOYAmt |
| EOY | $804 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,689 | BOYAmt |
| EOY | $4,689 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $175,399 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $28,460 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,360 | BOYAmt |
| EOY | $146,939 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,064 | BOYAmt |
| EOY | $202,508 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,307 | BOYAmt |
| EOY | $24,929 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,307 | BOYAmt |
| EOY | $24,929 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,549 | BOYAmt |
| EOY | $28,371 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,208 | BOYAmt |
| EOY | $149,208 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,757 | BOYAmt |
| EOY | $177,579 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,064 | BOYAmt |
| EOY | $202,508 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$18,178 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 | $146,254 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $114,380 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,804 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,987 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,628 | CurrentTaxYearAmt |
| Total | $352,053 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $75,256 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $62,469 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $189,361 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $292,983 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $218,741 | CurrentTaxYearAmt |
| Total | $838,810 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $221,510 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $176,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $218,165 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $331,970 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $242,369 | CurrentTaxYearAmt |
| Total | $1,190,863 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,190,863 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $81 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $35 | CurrentTaxYearMinus3YearsAmt |
| Total | $116 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $81 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $35 | CurrentTaxYearMinus3YearsAmt |
| Total | $116 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $221,591 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $176,884 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $218,165 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $331,970 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $242,369 | CurrentTaxYearAmt |
| Total | $1,190,979 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99990 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99970 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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 D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $175,399 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,460 | DepreciationAmt |
| Book Value | $146,939 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $146,939 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | OTHER | Event1Nm |
| Gross Receipts Event1 | $26,848 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $26,848 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $16,650 | OtherDirectExpensesEvent1Amt |
| Event2 | AUCTION | Event2Nm |
| Gross Receipts Event2 | $15,395 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $15,395 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $3,758 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $8,046 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $8,046 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $3,952 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $50,289 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $50,289 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $24,360 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $24,360 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $25,929 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MCCALL WINTER SPORTS CLUB IS DEDICATED TO PROVIDING A PERSONALIZED SNOW SPORTS EXPERIENCE FOR EVERY ATHLETE. WE OFFER A SUPPORTIVE ENVIRONMENT, WHERE OUR KIDS WILL BUILD CHARACTER, DEVELOP CONFIDENCE ON AND OFF THE SNOW AND CAN CHALLENGE THEMSELVES TO REACH THEIR HIGHEST POTENTIAL. |
| FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | REASONABLE CAUSE SEVERAL FACTORS NEED TO BE TAKEN INTO ACCOUNT IN THIS MATTER. FIRST, THE PUBLIC ACCOUNTING FIRM OF RANDY C MCMAHAN, CPA WAS ENGAGED BY MCCALL WINTER SPORTS CLUB (MWSC) TO PREPARE THE 2016 FORM 990 FOR THE ORGANIZATION. THIS CPA FIRM HAS PREPARED THE FORM 990 FOR MWSC SINCE THE 2003 FORM 990. WHEN THE TAXPAYER BROUGHT THEIR INFORMATION IN TO THIS CPA FIRM IN MAY 2018, STAFF MEMBERS ASSUMED THAT THE TAXPAYER WAS A CALENDER YEAR FILER, NOT A FISCAL YEAR FILER, AND DID NOT ASSIGN A HIGH PRIORITY FOR THE COMPLETION OF THIS ENGAGEMENT. THE STAFF IN THIS PUBLIC ACCOUNTING FIRM IS RESPONSIBLE FOR TAX REPORTING COMPLIANCE FOR A LARGE NUMBER OF CLIENTS. IN SUCH A BUSY ENVIRONMENT, IT IS POSSIBLE THAT MISTAKES ARE MADE. THE INTERNAL REVENUE MANUAL PROVIDES THAT A PENALTY WILL BE ABATED WHEN THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE. IT APPEARS THAT THE TAXPAYER DID EXERCISE CARE AND PRUDENCE BY ENGAGING A CPA FIRM TO PREPARE THE FORM 990. THE IRM ALSO PROVIDES A | ExplanationTxt |
Comments