2018-08-22T09:37:26-06:00 2017-07-31 113669003 RANDY C MCMAHAN CPA PO BOX 869 MCCALL ID 83638 990 2016-08-01 820534059 MCCALL WINTER SPORTS CLUB INC MCCA 2089180234 P O BOX 38 MCCALL ID 836380038 JENNIFER HURLBUTT TREASURER 2017-08-20 true RANDOLPH C MCMAHAN P00123851 2086347086 2018-08-22 2016 2022-09-23 18:48:47Z DEB GARBER PO BOX 38 MCCALL ID 83638 242369 false X WWW.MCCALLWINTERSPORTSCLUB.COM X 1999 ID 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. 8 8 16 150 0 38987 23628 237904 165756 594 20 28650 28605 306135 218009 0 0 128178 126570 0 0 131305 109617 259483 236187 46652 -18178 200064 202508 4307 24929 195757 177579 X 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. false false 174219 165756 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. 174219 true true false false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false 0 0 16 true false false false false false false X 8 8 false false false false false false false true true false false false false false false false false false X MELISSA AUSTIN 2532253226 PO BOX 38 MCCALL ID 83616 X DEB GARBER PRESIDENT 5.00 X X 0 0 0 JENNIFER HURLBUTT TREASURER 3.00 X X 0 0 0 STEPHANIE WICKS SECRETARY 3.00 X X 0 0 0 AARON HARVEY DIRECTOR 1.00 X 0 0 0 MATT GALYARDT DIRECTOR 1.00 X 0 0 0 BILL GILBERT DIRECTOR 1.00 X 0 0 0 TAMA LAMM DIRECTOR 1.00 X 0 0 0 MELISSA DANIELS DIRECTOR 1.00 X 0 0 0 false false false 5700 17928 23628 PROGRAM FEES 109575 109575 RACE FEES 43026 43026 TRAINING CAMP FEES 13155 13155 165756 20 20 50289 24360 25929 ARC RENTAL INCOME 2530 2530 MISCELLANEOUS 146 146 2676 218009 168452 109151 79151 30000 17419 14452 2967 586 586 3752 3752 1203 1203 1999 400 1599 2834 87 2747 320 320 7421 7421 2629 2629 SKI RACE EXPENSE 43016 43016 EQUIPMENT/UNIFORMS 14067 14067 TRAINING CAMP EXPENSE 9384 9384 CREDIT CARD FEES 7783 7783 14623 6241 8382 236187 174219 61968 0 25756 30311 15401 15401 4364 -142 804 4689 4689 175399 28460 154360 146939 200064 202508 4307 24929 4307 24929 X 46549 28371 149208 149208 195757 177579 200064 202508 -18178 X false false false X 146254 114380 28804 38987 23628 352053 75256 62469 189361 292983 218741 838810 221510 176849 218165 331970 242369 1190863 1190863 81 35 116 81 35 116 221591 176884 218165 331970 242369 1190979 0.99990 0.99970 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 175399 28460 146939 146939 OTHER 26848 26848 16650 AUCTION 15395 15395 3758 1 8046 8046 3952 50289 50289 24360 24360 25929 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 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