2015-11-11T09:23:31-08:00 2015-06-30 ANDERSON DAVIS & ASSOCIATES CPA PA 1406 B SOUTH CRAIN HWY STE 204 GLEN BURNIE MD 210614099 990 2014-07-01 521959771 WOODS COMMUNITY CENTER INC WOOD 4106475843 623 BALTIMORE ANNAPOLIS BLVD SEVERNA PARK MD 21146 LAUREN BOYD BOARD CHAIR 4106475843 2015-11-11 true MICHAEL C DAVIS CPA 4107662645 2014 2016-02-25 16:41:14Z MEG ANDERSON 623 BALTIMORE ANNAPOLIS BLVD SEVERNA PARK MD 21146 1658830 false X www.severnaparkcommunitycenter.com 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. 16 14 110 100 0 350577 395223 1281789 1246204 7 8 16411 -13364 1648784 1628071 0 0 885380 812963 0 45917 834614 777057 1719994 1590020 -71210 38051 6008376 5907827 2260150 2121550 3748226 3786277 X COMMUNITY CENTER OFFERING PROGRAMS AND ACTIVITIES THAT ENRICH & ENHANCE FAMILY LIFE, COMMUNITY false false 794136 294919 RENTAL OF FACILITY TO GROUPS NEEDING A MEETING PLACE TO OFFER PROGRAMS AND ACTIVITIES TO MEMBERS OF ALL AGES OF THE COMMUNITY, INCLUDING SWIMMING, ARTS & CRAFTS, PHYSICAL PROGRAMS AND MANY OTHERS. 290620 580478 THE CENTER OPERATES AN INDOOR POOL WHICH IS AVAILABLE TO MEMBERS OF THE COMMUNITY. 191859 302884 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. 40997 67923 SUMMER CAMPS AVAILABLE TO ELEMENTARY AND MIDDLE SCHOOL STUDENTS OFFERING FUN, EDUCATIONAL AND SAFE ACTIVITIES STUDENTS OFFERING FUN, EDUCATIONAL AND SAFE ACTIVITIES 40997 67923 1317612 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false false false false false true false false true false false false false false false false false false false true 1 0 true 110 true false false false false false true true false false false false X 16 14 false false false false false false false true true false false true true true true true true true true false MD X X NEWTH MORRIS 4106475843 623 BALT ANNAPOLIS BLVD SEVERNA PARK MD 21146 DONALD HUBER DIRECTOR 2.00 X 0 0 0 NANCY LINCOLN-REYNOLDS DIRECTOR 2.00 X 0 0 0 LARRY SELLS DIRECTOR 2.00 X 0 0 0 DIANE S LEBEDEFF DIRECTOR 2.00 X 0 0 0 ROBERT BLANCHFIELD JR ESQ DIRECTOR 2.00 X 0 0 0 ANDY BORLAND DIRECTOR 2.00 X 0 0 0 DANIEL CLARK DIRECTOR 2.00 X 0 0 0 DAVID ORSO DIRECTOR 2.00 X 0 0 0 STEVE SCHUMACHER DIRECTOR 2.00 X 0 0 0 JEFF HALL DIRECTOR 2.00 X 0 0 0 BECKY SMITH DIRECTOR 2.00 X 0 0 0 JEFF TOWNSEND DIRECTOR 2.00 X 0 0 0 TOM THORNTON DIRECTOR 2.00 X 0 0 0 CARL GUTSCHICK DIRECTOR 5.00 X 0 0 0 MEG ANDERSON FINANCE CHAIR 5 X X LAUREN BOYD BOARD CHAIR 5 X X MARSHA BUSS TREASURER 5 X X PETER SHELDON VICE CHAIR, SECRETARY 5 X X NEWTH MORRIS EXECUTIVE DIRECTOR 40 X 78124 78124 false false false 0 121055 274168 395223 FACILITY RENTAL 624110 238506 SUMMER CAMP 624110 67923 POOL OPERATION 624110 580478 DANCE PROGRAM 624110 302884 FITNESS AND CARDIO PROGRAM 624110 56413 1246204 8 8 17395 121055 30759 -13364 -13364 1628071 1246204 -13356 85000 68000 13600 3400 641333 513067 102613 25653 4201 3361 672 168 22764 18211 3642 911 59665 47732 9546 2387 14244 0 14244 0 15625 11406 4219 0 182267 173154 9113 0 82 0 82 0 130569 124041 6528 0 210191 199681 10510 0 660 627 33 0 REPAIRS AND MAINTENANCE 72369 68751 3618 0 PROGRAM - DANCE 41714 41714 0 0 PROGRAM - SUMMER CAMP 17851 17851 0 0 BANK CHARGES 16888 0 16888 0 74597 30016 31183 13398 1590020 1317612 226491 45917 112850 229890 7750 3350 23414 15769 7526954 1868136 5864362 5658818 6008376 5907827 93081 63623 49019 52068 100000 89500 1798050 1740334 220000 176025 2260150 2121550 X 3748226 3786277 3748226 3786277 6008376 5907827 38051 X false true X true false X 276800 187196 291834 259128 274176 1289134 276800 187196 291834 259128 274176 1289134 360897 928237 484 276 152 7 8 927 1290061 0.71950 0.69450 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7184392 1629003 5555389 214089 178773 35316 116767 48654 68113 11706 11706 5658818 X 1658830 1658830 -30759 -30759 1628071 1620779 30759 30759 1590020 1590020 Pt XI, Line 4b DIRECT EXPENSES FROM FUNDRAISING EVENTS SHOWN ON 990; PAGE 9, LINE 8B Pt XII, Line 2d DIRECT EXPENSES FROM FUNDRAISING EVENTS SHOWN ON 990; PAGE 9, LINE 8B 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 2015 OR 2014. GALA 104072 87381 16691 16692 478 1437 11352 SPAGHETTI DINNER 5533 4829 704 704 96 109605 92210 17395 16692 1182 1437 11448 30759 -13364 ANDREW BORLAND DIRECTOR CONSTRUCTION FUNDING X 15000 10000 false true true CARL GUTSCHICK VICE PRESIDENT CONSTRUCTION FUNDING X 55000 55000 false true true RICHARD WILLIS SPOUSE OF FORMER MEM CONSTRUCTION FUNDING X 20000 19500 false true true DAVID ORSO BOARD MEMBER CONSTRUCTION FUNDING X 5000 5000 false true true 89500 KATURA INSCOE DAUGHTER OF DIRECTOR 40000 SALARY false 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 COMPENSATION IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE FOR THE EXECUTIVE DIRECTOR. INITIAL COMPENSATION WAS DETERMINED USING BOARD MEMBER'S KNOWLEDGE OF AVERAGE COMPENSATION FOR SIMILAR LOCAL NONPROFITS. DECISION FOR RAISES ARE DOCUMENTED IN BOARD MINUTES. Pt VI, Line 15b COMPENSATION IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE FOR OFFICERS AND KEY EMPLOYEES. INITIAL COMPENSATION WAS DETERMINED USING BOARD MEMBER'S 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. Form 990, Part III, Line 4d SUMMER CAMPS AVAILABLE TO ELEMENTARY AND MIDDLE SCHOOL 40997. 0. 67923. Form 990, Part IX, Line 24f BAD DEBT 2813. 0. 2813. 0. PHONE 4129. 3014. 1115. 0. CONSULTING 4282. 4282. 0. 0. DUES & SUBSCRIPTIONS 955. 0. 955. 0. LICENSES & PERMITS 3242. 0. 3242. 0. MISCELLANEOUS 3145. 0. 3145. 0. PAYROLL PROCESSING FEES 4597. 3356. 1241. 0. PROGRAM - POOL 15137. 15137. 0. 0. SUPPLIES 16762. 0. 16762. 0. POSTAGE AND SHIPPING 1095. 0. 821. 274. PRINTING 6405. 4227. 1089. 1089. FUNDRAISING 12035. 0. 0. 12035.