HAYWOOD WATERWAYS ASSOCIATION INC: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- HAYWOOD WATERWAYS ASSOCIATION INC (EIN 56-2108874)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-06-10
- IRS object ID
- 201411619349200711
- Schema version
- 2013v3.1
- 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 | 2014-06-10T14:31:35-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAY BUMGARNER KINGSHILL & ASSOC PA | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 385 N HAYWOOD ST STE 3 | AddressLine1 |
| City | WAYNESVILLE | City |
| State | NC | State |
| ZIP Code | 287865722 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 562108874 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAYWOOD WATERWAYS ASSOCIATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HAYW | BusinessNameControlTxt |
| Phone | 8286312823 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 389 | AddressLine1 |
| City | WAYNESVILLE | City |
| State | NC | State |
| ZIP Code | 28786 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC ROMANISZYN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8286312823 | PhoneNum |
| Signature | 2014-06-03 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARK A BUMGARNER CPA | PreparerPersonNm |
| PTIN | P00105127 | PTIN |
| Phone | 8284524734 | PhoneNum |
| Preparation | 2014-06-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | WWW.HAYWOODWATERWAYS.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $163,143 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $135,892 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $10,000 | ProgramServiceRevenueAmt |
| Investment Income | $420 | InvestmentIncomeAmt |
| Fundraising Gross Income | $16,202 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $3,323 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $12,879 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $629 | OtherRevenueTotalAmt |
| Total Revenue | $159,820 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $78,387 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,382 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $130,856 | OtherExpensesTotalAmt |
| Total Expenses | $210,625 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$50,805 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $242,309 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $191,504 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $233,773 | BOYAmt |
| EOY | $188,718 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,759 | BOYAmt |
| EOY | $4,068 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $243,532 | BOYAmt |
| EOY | $192,786 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,223 | BOYAmt |
| EOY | $1,282 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $242,309 | BOYAmt |
| EOY | $191,504 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO WORK TO IMPROVE & PROTECT SURFACE WATER IN HAYWOOD COUNTY, NORTH CAROLINA. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | TO IMPROVE THE QUALITY OF SURFACE WATER IN HAYWOOD COUNTY, NORTH CAROLINA. INITIATED NUMEROUS PROJECTS AND HAVE PARTNERED WITH OTHERS TO DEVELOP PROJECTS AND LOCATE SOURCES OF FUNDING FOR PROGRAMS | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $208,307 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $208,307 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (16 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| ERIC ROMANISZYN | ||
| EXECUTIVE DI | 30.00 | $40,934 |
| CHRISTINE O'BRIEN | ||
| PROJECT ASSI | 10.00 | $23,133 |
| YVONNE HANNAH | ||
| PRESIDENT | 1.00 | $0 |
| ALISON MELNIKOVA | ||
| TREASURER/SE | 1.00 | $0 |
| ALRIC CLAY | ||
| VICE-PRESIDE | 1.00 | $0 |
| RICHARD T ALEXANDER JR | ||
| DIRECTOR | 1.00 | $0 |
| BILL EAKER | ||
| DIRECTOR | 1.00 | $0 |
| BILL YARBOROUGH | ||
| DIRECTOR | 1.00 | $0 |
| DERRIC BROWN | ||
| DIRECTOR | 1.00 | $0 |
| MARTY PREVOST | ||
| DIRECTOR | 1.00 | $0 |
| DON EBAUGH | ||
| DIRECTOR | 1.00 | $0 |
| STEVE FRALEY | ||
| DIRECTOR | 1.00 | $0 |
| STEVEN WINCHESTER | ||
| DIRECTOR | 1.00 | $0 |
| YVONNE KOLOMECHUK | ||
| DIRECTOR | 1.00 | $0 |
| PRESTON JACOBSEN | ||
| DIRECTOR | 1.00 | $0 |
| CLARK WILLIAMS | ||
| DIRECTOR | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINE O'BRIEN | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 389 | AddressLine1 |
| City | WAYNESVILLE | City |
| State | NC | State |
| ZIP Code | 28786 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8282268565 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $122,636 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $144,964 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $112,587 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $309,436 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $135,892 | CurrentTaxYearAmt |
| Total | $825,515 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $122,636 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $144,964 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $112,587 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $309,436 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $135,892 | CurrentTaxYearAmt |
| Total | $825,515 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $825,515 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,526 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,805 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $542 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $590 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $420 | CurrentTaxYearAmt |
| Total | $4,883 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $2,953 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,750 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,526 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,685 | CurrentTaxYearAmt |
| Total | $20,914 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $851,312 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $10,629 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96970 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98010 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | HWA BARREL SALE | NameOfEvent1Amt |
| Gross Receipts Event1 | $16,202 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $16,202 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $3,323 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $16,202 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $16,202 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,323 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,323 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $12,879 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | SALES TAX REFUND 629 TOTAL 629 |
| FORM 990-EZ, PART I, LINE 16 | HWA BARREL SALES SALES TAXES 194 EXPENSES DONATIONS 890 INSURANCE 2,159 MEMBERS MEETING EXPENSE 1,582 OFFICE SUPPLIES 542 POSTAGE 1,338 PRINTING 2,222 KIDS-IN-THE-CREEK PROJECT 5,887 PHASE II SUPPLIES 1,862 CWT RESTORATION 2,483 PIGEON RIVER WASTEWATER 27,450 TRAVEL 6,356 MONITORING 8,905 MISCELLANEOUS 596 GEOLOGICAL STABILITY MAP 57,682 ENDOWMENT FUND 1,110 WAYNESVILLE - WW 2,500 NON-INVESTMENT DEPRECIATION 7,098 TOTAL 130,856 |
| FORM 990-EZ, PART II, LINE 24 | EQUIPMENT 87,178 88,586 LESS ACCUMULATED DEPRECIATION 77,419 84,518 TOTAL 9,759 4,068 |
| FORM 990-EZ, PART II, LINE 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,223 1,282 |
| FORM 990-EZ, PART III | TO WORK TO IMPROVE & PROTECT SURFACE WATER IN HAYWOOD COUNTY, NORTH CAROLINA. |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp (16 entries)
| ERIC ROMANISZYN |
| CHRISTINE OBRIEN |
| YVONNE HANNAH |
| ALISON MELNIKOVA |
| ALRIC CLAY |
| RICHARD T ALEXANDER JR |
| BILL EAKER |
| BILL YARBOROUGH |
| DERRIC BROWN |
| MARTY PREVOST |
| DON EBAUGH |
| STEVE FRALEY |
| STEVEN WINCHESTER |
| YVONNE KOLOMECHUK |
| PRESTON JACOBSEN |
| CLARK WILLIAMS |
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