ORANGE COUNTY MODEL ENGINEERS: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ORANGE COUNTY MODEL ENGINEERS (EIN 33-0141601)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-12-09
IRS object ID
202503439349200410
Schema version
2024v5.2
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)
Return2025-12-09T10:52:06-06:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952744454PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1YAP & LITTLE INC CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16711 KATELLA AVENUE 2ND FLOORAddressLine1Txt
CityCYPRESSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90630ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330141601EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ORANGE COUNTY MODEL ENGINEERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlORANBusinessNameControlTxt
Phone9495487246PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3216AddressLine1Txt
CityCOSTA MESACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92628ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHENRY P CASTIGNETTIPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9495487246PhoneNum
Signature2025-12-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKENNETH L LITTLE CPAPreparerPersonNm
PTINP01235278PTIN
Phone7145036212PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$139,604GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$70,625ContributionsGiftsGrantsEtcAmt
Program Service Revenue$29,787ProgramServiceRevenueAmt
Membership Dues$7,381MembershipDuesAmt
Investment Income$7InvestmentIncomeAmt
Sale Of Assets Gross$6,000SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$6,000GainOrLossFromSaleOfAssetsAmt
Gross Sales Of Inventory$25,804GrossSalesOfInventoryAmt
Cost Of Goods Sold$13,104CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$12,700GrossProfitLossSlsOfInvntryAmt
Total Revenue$126,500TotalRevenueAmt
Occupancy Rent Utlts And Maint$3,330OccupancyRentUtltsAndMaintAmt
Other Expenses Total$100,674OtherExpensesTotalAmt
Total Expenses$104,004TotalExpensesAmt
Excess Or Deficit For Year$22,496ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$97,298NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$119,794NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$59,198BOYAmt
EOY$84,549EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$11,050BOYAmt
EOY$10,234EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$27,050BOYAmt
EOY$25,011EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$97,298BOYAmt
EOY$119,794EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$97,298BOYAmt
EOY$119,794EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeSCHOOLS AND OTHER ORGANIZATIONS USE THE FACILITIES. THE PERSONS BENEFITING ON AN ANNUAL BASISWOULD BE BETWEEN 39,000 AND 42,000 PREDOMINANTLY CHILDRED.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomMINIATURE TRAIN RIDES.SCHOOLS AND OTHER ORGANIZATIONS USE THE FACILITIES. THE PERSONS BENEFITING ON AN ANNUAL BASISWOULD BE BETWEEN 39,000 AND 42,000 PREDOMINANTLY CHILDREN.DescriptionProgramSrvcAccomTxt
Grants And Allocations$0GrantsAndAllocationsAmt
Program Service Expenses$0ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$0TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DENNIS NEIL
PRESIDENT0.00$0$0$0
JOSH GUESMAN
VP-OPERATIONS0.00$0$0$0
MIKE AUGUST
VP-FACILITIES0.00$0$0$0
ALLEN STEPHENS
TREASUER0.00$0$0$0
ZACH JONES
SECRETARY0.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3216AddressLine1Txt
CityCOSTA MESACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92628ZIPCd
FieldValueIRS element (for citing)
Phone9495487246PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)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$21,421CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$98,073CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$69,858CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$71,641CurrentTaxYearMinus1YearAmt
Current Tax Year$107,793CurrentTaxYearAmt
Total$368,786TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,111CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,246CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$28,729CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$33,647CurrentTaxYearMinus1YearAmt
Current Tax Year$25,804CurrentTaxYearAmt
Total$113,537TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29,532CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$115,319CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$98,587CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$105,288CurrentTaxYearMinus1YearAmt
Current Tax Year$133,597CurrentTaxYearAmt
Total$482,323TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$482,323PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9CurrentTaxYearMinus1YearAmt
Current Tax Year$7CurrentTaxYearAmt
Total$26TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9CurrentTaxYearMinus1YearAmt
Current Tax Year$7CurrentTaxYearAmt
Total$26TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29,533CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$115,322CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$98,593CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$105,297CurrentTaxYearMinus1YearAmt
Current Tax Year$133,604CurrentTaxYearAmt
Total$482,349TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99990PublicSupportCY509Pct
Public Support PY5090.99360PublicSupportPY509Pct
Investment Income CY0.00010InvestmentIncomeCYPct
Investment Income PY0.00010InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOMEDESCRIPTION: INTEREST INCOME. AMOUNT: 7.
FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORYINCOME: GROSS RECEIPTS: 25,804. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 13,104. GROSS PROFIT: 12,700. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 13,104. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 13,104.
FORM 990-EZ, PART I, LINE 7B - OTHER COSTSDESCRIPTION: STORE EXPENSES. AMOUNT: 13,104.
FORM 990-EZ, PART I, LINE 14DESCRIPTION: DEPRECIATION. AMOUNT: 3,330.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: GEN AND ADM EXPENSES. AMOUNT: 2,464. DESCRIPTION: PARTS & SUPPLIES. AMOUNT: 2,230. DESCRIPTION: OFFICE SUPPLIES & EXPENSES. AMOUNT: 9,990. DESCRIPTION: ALARM SYSTEM. AMOUNT: 2,249. DESCRIPTION: CLUB BADGES & PLAQUES. AMOUNT: 1,095. DESCRIPTION: TAXES & LICENSES. AMOUNT: 2,680. DESCRIPTION: SANITATION. AMOUNT: 2,892. DESCRIPTION: REPAIRS & MAINTENANCE. AMOUNT: 6,177. DESCRIPTION: TELEPHONE. AMOUNT: 1,058. DESCRIPTION: TRACKS. AMOUNT: 2,393. DESCRIPTION: BIRTHDAY PARTY CANCELLATION. AMOUNT: 1,750. DESCRIPTION: INSURANCE. AMOUNT: 8,450. DESCRIPTION: CLUB LOCOMOTIVE. AMOUNT: 45,595. DESCRIPTION: MISC EXPENSES. AMOUNT: 4,809. DESCRIPTION: MEMBER'S FOOD. AMOUNT: 6,842. TOTAL TO FORM 990-EZ, LINE 16: 100,674.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETSDESCRIPTION: DEPOSITS. BEG. OF YEAR AMOUNT: 500. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER ASSETS. BEG. OF YEAR AMOUNT: 9,983. END OF YEAR AMOUNT: 16,779. DESCRIPTION: . BEG. OF YEAR AMOUNT: 5,821. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 10,746. END OF YEAR AMOUNT: 8,232.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

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