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FRIENDS OF LA JOLLA RECREATION CENTER: Form 990EZ, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF LA JOLLA RECREATION CENTER (EIN 33-0804587)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-11-15
IRS object ID
201723199349208552
Schema version
2016v3.0
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)
Return2017-11-15T17:24:41-08:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FC PAYROLL & ACCOUNTINGBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line111717 Bernardo Plaza Ct Ste 200AddressLine1Txt
CitySan DiegoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92128ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330804587EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1La Jolla Parks & Recreation IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLAJOBusinessNameControlTxt
Phone8585521658PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1615 Prospect StreetAddressLine1Txt
CityLa JollaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMary MunkPersonNm
Person TitleVice PresidentPersonTitleTxt
Signature2017-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCherry R Laurent CPAPreparerPersonNm
PTINP00154493PTIN
Phone8584874444PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$147,642GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$122,892ContributionsGiftsGrantsEtcAmt
Program Service Revenue$24,737ProgramServiceRevenueAmt
Investment Income$13InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$147,642TotalRevenueAmt
Grants And Similar Amounts Paid$30,767GrantsAndSimilarAmountsPaidAmt
Fees And Other Pymt To Ind Cntrct$1,780FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$730OccupancyRentUtltsAndMaintAmt
Other Expenses Total$88,387OtherExpensesTotalAmt
Total Expenses$121,664TotalExpensesAmt
Excess Or Deficit For Year$25,978ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$120,829NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets-$2OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$146,805NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$120,829BOYAmt
EOY$146,805EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$120,829BOYAmt
EOY$146,805EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$120,829BOYAmt
EOY$146,805EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeTo serve the community and its citizens by coordinating and sponsoring recreational programs in the La Jolla areaPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmt
Provide various educational and recreational opportunities for the community of La Jolla$29,317
Provide improvements and repairs to City park and recreation center$26,767
FieldValueIRS element (for citing)
Total Program Service Expenses$56,084TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (13 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Mary Munk
Vice President1.00$0
William W Robbins
Director2.00$0
Patricia Miller
Secretary2.00$0
Hobe Schroeder
Treasurer2.00$0
Daniel McCandless
Director1.00$0
Gail Forbes
Director1.00$0
Jan Harris
Director1.00$0
Carolyn Parrish
Director1.00$0
Lizzet FitzCluster
Secretary1.00$0
Jeff Gerwin
Secretary1.00$0
Jill Peters
President1.00$0
Alexis McCandless
Director1.00$0
Donald Goertz
Director1.00$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Organization Filed990 TfalseOrganizationFiled990TInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Initiation Fees And Cap Contri$0InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonNicole OtjensPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1615 Prospect StreetAddressLine1Txt
CityLa JollaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP920374226ZIPCd
FieldValueIRS element (for citing)
Phone8585521658PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Form720 FiledfalseForm720FiledInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Related Org Sect527 OrgfalseRelatedOrgSect527OrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$27,878CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$27,700CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$25,705CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,162CurrentTaxYearMinus1YearAmt
Current Tax Year$122,892CurrentTaxYearAmt
Total$228,337TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$44,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28,313CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$32,654CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$27,793CurrentTaxYearMinus1YearAmt
Current Tax Year$2,437CurrentTaxYearAmt
Total$135,697TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$72,378CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$56,013CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$58,359CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$51,955CurrentTaxYearMinus1YearAmt
Current Tax Year$125,329CurrentTaxYearAmt
Total$364,034TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$364,034PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$590CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$270CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$37CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15CurrentTaxYearMinus1YearAmt
Current Tax Year$13CurrentTaxYearAmt
Total$925TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$590CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$270CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$37CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15CurrentTaxYearMinus1YearAmt
Current Tax Year$13CurrentTaxYearAmt
Total$925TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51CurrentTaxYearMinus4YearsAmt
Total$51TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$73,019CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$56,283CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$58,396CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$51,970CurrentTaxYearMinus1YearAmt
Current Tax Year$125,342CurrentTaxYearAmt
Total$365,010TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99730PublicSupportCY509Pct
Public Support PY5090.99410PublicSupportPY509Pct
Investment Income CY0.00250InvestmentIncomeCYPct
Investment Income PY0.00560InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (16 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Client Note 1Client Note 1 - The board discovered unexplained expenditures in the forms of withdrawals, debit card transactions and checks written by a former Officer of the La Jolla Rec Council. The board met numerous times to explain and rectify the deficit, requested that the former Officer attend but did not attend. The board met with the Park & Rec staff to investigate the issue. The Board notified the police and filed a case against the former Officer. She has been removed as President/Board Member of the La Jolla Rec Council. She was also removed from all of the bank accounts and the Rec Council opened a new bank account. The former Officer has been charged and arraigned on the following crimes in case CD272625: Penal Code section 487(b)(3) Grand Theft by Employee (felony) with an allegation that she stole over $65,000 in violation of Penal Code section 12022.6(a)(1) and 12022.6(b).
Grants and Similar Amounts Paid In Excess of $5,000.1| Donee's Name: City of San Diego | Donee's Address: 615 Prospect St La Jolla CA 92037 | Description of Property: Equipment | Date of Gift: 20160929 | Book Value: $26071 | Method Used to Determine BV: Cost | Fair Market Value: $26071 | Method Used to Determine FMV: Cost
Other Expenses.1001Advertising and Promotion $421
Other Expenses.1Reported theft/unapproved exp $63728
Other Expenses.2Materials & supplies $9563
Other Expenses.3Instructors $6625
Other Expenses.4Equipment rental $1990
Other Expenses.5Special Events $1845
Other Expenses.6Security $1410
Other Expenses.7Officials/referees $1249
Other Expenses.8City surcharge $800
Other Expenses.9Reimb to city for staff hours $783
Other Expenses.10Filing fees $35
Other Expenses.11Office supplies $23
Other Expenses.12Bank fees $15
Other Expenses.13Insurance $-100

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