MCMINNVILLE SWIM CLUB INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MCMINNVILLE SWIM CLUB INC (EIN 93-0778179)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2013-11-12
IRS object ID: 201343169349304759
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-12T13:43:28-06:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVID C CHVATAL CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2427 SW VERMONT ST	AddressLine1
City	PORTLAND	City
State	OR	State
ZIP Code	972191939	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	930778179	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MCMINNVILLE SWIM CLUB	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MCMI	NameControl
Phone	9712418150	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 314	AddressLine1
City	MCMINNVILLE	City
State	OR	State
ZIP Code	97128	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CAROL FOUTCH	Name
Title	CO-TREASURER	Title
Phone	9712418150	Phone
Date Signed	2013-11-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAVID C CHVATAL CPA	Name
Phone	5032446333	Phone
Date Prepared	2013-11-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CAROL FOUTCH	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 314	AddressLine1
City	MCMINNVILLE	City
State	OR	State
ZIP Code	97128	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	164699	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	NONE	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1978	YearFormation
State Legal Domicile	OR	StateLegalDomicile
Activity Or Mission Description	THE MISSION OF THE ORGANIZATION IS TO PROMOTE THE SPORT OF SWIMMING IN THE COMMUNITY WITH AN EMPHASIS ON INDIVIDUAL PROGRESSION AND TEAM UNITY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	4	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	2943	ContributionsGrantsPriorYear
Contributions Grants Current Year	2015	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	97181	ProgramServiceRevenuePriorYear
Program Service Revenue CY	104585	ProgramServiceRevenueCY
Investment Income Prior Year	41	InvestmentIncomePriorYear
Investment Income Current Year	3	InvestmentIncomeCurrentYear
Other Revenue Prior Year	38879	OtherRevenuePriorYear
Other Revenue Current Year	41102	OtherRevenueCurrentYear
Total Revenue Prior Year	139044	TotalRevenuePriorYear
Total Revenue Current Year	147705	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	94484	SalariesEtcPriorYear
Salaries Etc Current Year	100770	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	26598	OtherExpensePriorYear
Other Expenses Current Year	32156	OtherExpensesCurrentYear
Total Expenses Prior Year	121082	TotalExpensesPriorYear
Total Expenses Current Year	132926	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	17962	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	14779	RevenuesLessExpensesCY
Total Assets BOY	24685	TotalAssetsBOY
Total Assets EOY	39464	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	24685	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	39464	NetAssetsOrFundBalancesEOY
Mission Description	THE MISSION OF THE ORGANIZATION IS TO PROMOTE THE SPORT OF SWIMMING IN THE COMMUNITY WITH AN EMPHASIS ON INDIVIDUAL PROGRESSION AND TEAM UNITY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	128383	Expense
Description	TO PREPARE AND COACH THE YOUTH OF THE MCMINNVILLE OREGON AREA TO PARTICIPATE AND COMPETE IN THE SPORT OF SWIMMING. SEVERAL SWIM MEETS ARE HELD EACH YEAR.	Description
Total Program Service Expense	128383	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	4	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	CAROL FOUTCH	NamePerson
Telephone Number	5034347938	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 314	AddressLine1
City	MCMINNVILLE	City
State	OR	State
ZIP Code	97128	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
CAROL FOUTCH
CO-TREASURER	1.00	X	0	0	0
EVE RIGGS
CO-TREASURER	1.00	X	0	0	0
LINDA SCHERF
SECRETARY	1.00	X	0	0	0
BJ LARMOUTH
VICE PRESIDE	1.00	X	0	0	0
DAVID HAYES
PRESIDENT	1.00	X	0	0	0
JENSEA CHAUVIN
MEMBER AT LA	1.00	X	0	0	0
MARY STERN
MEMBER AT LA	1.00	X	0	0	0
JOHN FAIRBANKS
MEMBER AT LA	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	2015	MembershipDues
Total Contributions	2015	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEMBERSHIP DUES	85041	85041
REGISTRATIONS	9240	9240
MEETS SURCHARGES	6010	6010
VOLUNTEER COMMITTMENTS	3124	3124
LATE FEE CHARGE	1170	1170

Field	Value	IRS element (for citing)
Total Program Service Revenue	104585	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	3	TotalRevenueColumn
Exclusion	$3	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	43845	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	13026	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	30819	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Income Gaming	9830	GrossIncomeGaming
Gaming Direct Expenses	750	GamingDirectExpenses

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	9080	TotalRevenueColumn
Related Or Exempt Function Income	9080	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	2971	GrossSalesOfInventory
Cost Of Goods Sold	3218	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-247	TotalRevenueColumn
Related Or Exempt Function Income	-247	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
VENDING MACHINE	1035	1035
MISCELLANEOUS	415	415

Field	Value	IRS element (for citing)
Total Other Revenue	1450	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	147705	TotalRevenueColumn
Related Or Exempt Function Income	114868	RelatedOrExemptFunctionIncome
Exclusion	$3	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	92555	Total
Program Services	92555	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	8215	Total
Program Services	8215	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	2218	Total
Management And General	2218	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	50	Total
Program Services	50	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	287	Total
Management And General	287	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	493	Total
Management And General	493	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	553	Total
Program Services	553	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	10918	Total
Program Services	10918	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1420	Total
Management And General	1420	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
REGISTRATION FEES & DUES	10365	10365
REPAIRS-EQUIPMENT	3925	3925
BANQUET	1011	1011
MISCELLANEOUS	347	347

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	569	Total
Program Services	444	ProgramServices
Management And General	125	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	132926	Total
Program Services	128383	ProgramServices
Management And General	4543	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	9672	BOY
EOY	17541	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	15013	BOY
EOY	15016	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
EOY	6907	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	24685	BOY
EOY	39464	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	24685	BOY
EOY	39464	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	24685	BOY
EOY	39464	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	24685	BOY
EOY	39464	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	14779	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	93522	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	85865	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3492	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2943	CurrentTaxYearMinus1Year
Current Tax Year	2015	CurrentTaxYear
Total	187837	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	23446	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	33337	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	33724	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	151775	CurrentTaxYearMinus1Year
Current Tax Year	162681	CurrentTaxYear
Total	404963	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	116968	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	119202	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	37216	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	154718	CurrentTaxYearMinus1Year
Current Tax Year	164696	CurrentTaxYear
Total	592800	Total

Field	Value	IRS element (for citing)
Public Support Total509	592800	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	39	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	41	CurrentTaxYearMinus1Year
Current Tax Year	3	CurrentTaxYear
Total	97	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	39	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	41	CurrentTaxYearMinus1Year
Current Tax Year	3	CurrentTaxYear
Total	97	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	116982	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	119202	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	37255	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	154759	CurrentTaxYearMinus1Year
Current Tax Year	164699	CurrentTaxYear
Total	592897	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99980	PublicSupportPercentage509
Prior Year Support Percentage	0.99930	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	SWIM MEETS	NameOfEvent1
Gross Receipts Event1	30318	GrossReceiptsEvent1
Gross Revenue Event1	30318	GrossRevenueEvent1
Rent Facility Costs Event1	3724	RentFacilityCostsEvent1
Food And Beverage Event1	379	FoodAndBeverageEvent1
Other Direct Expenses Event1	7990	OtherDirectExpensesEvent1
Name Of Event2	LAP-A-THON	NameOfEvent2
Gross Receipts Event2	13527	GrossReceiptsEvent2
Gross Revenue Event2	13527	GrossRevenueEvent2
Other Direct Expenses Event2	933	OtherDirectExpensesEvent2
Gross Receipts Total	43845	GrossReceiptsTotal
Gross Revenue Total Events	43845	GrossRevenueTotalEvents
Rent Facility Costs Total Events	3724	RentFacilityCostsTotalEvents
Food And Beverage Total Events	379	FoodAndBeverageTotalEvents
Other Direct Expenses Total Events	8923	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	13026	DirectExpenseSummaryEvents
Net Income Summary	30819	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS REVIEWED BY THE TREASURER PRIOR TO FILING. IT IS MADE AVAILABLE TO THE BOARD FOR REVIEW AT THE NEXT SCHEDULED BOARD MEETING.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION FOR KEY EMPLOYEES IS REVIEWED AND VOTED ON BY THE BOARD.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS ARE MADE AVAILABLE BY REQUEST.