SANTA MONICA RUGBY CLUB: Form 990EZ, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- SANTA MONICA RUGBY CLUB (EIN 95-4779919)
- Tax period
- 2010-09-01 to 2011-08-31
- Filed
- 2012-12-03
- IRS object ID
- 201233389349200008
- Schema version
- 2010v3.4
- 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-EZ
- Schedule A
- Schedule G
- Schedule O
- Reasonable Cause Explanation
- Transfer Prsnl Bnft Contracts Decl
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-12-03T14:14:03-06:00 | Timestamp |
| Tax Period End Date | 2011-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jerrel G John CPA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 E Daily Drive Suite 112 | AddressLine1 |
| City | Camarillo | City |
| State | CA | State |
| ZIP Code | 93010 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnType |
| Tax Period Begin Date | 2010-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954779919 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Santa Monica Rugby Club | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SANT | NameControl |
| Phone | 3105267853 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13006 Mindanao Way No 2 | AddressLine1 |
| City | Marina del Rey | City |
| State | CA | State |
| ZIP Code | 90292 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Paul Chung | Name |
| Title | Treasurer | Title |
| Phone | 3105267853 | Phone |
| Date Signed | 2012-01-27 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Jerrel G John CPA | Name |
| Phone | 8889876200 | Phone |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Schedule B Not Required | X | ScheduleBNotRequired |
| Web Site | WWW.SANTAMONICARUGBYCLUB.COM | WebSite |
| Organization501c3 | X | Organization501c3 |
| Gross Receipts | 107007 | GrossReceipts |
| Info In Schedule O Part I | X | InfoInScheduleOPartI |
| Contributions Gifts Grants Etc | 17119 | ContributionsGiftsGrantsEtc |
| Program Service Revenue | 3250 | ProgramServiceRevenue |
| Membership Dues | 42235 | MembershipDues |
| Gaming Gross Income | 13700 | GamingGrossIncome |
| Fundraising Gross Income | 16809 | FundraisingGrossIncome |
| Special Events Direct Expenses | 10006 | SpecialEventsDirectExpenses |
| Special Events Net Income Loss | 20503 | SpecialEventsNetIncomeLoss |
| Gross Sales Of Inventory | 13659 | GrossSalesOfInventory |
| Cost Of Goods Sold | 18242 | CostOfGoodsSold |
| Gro Profit Loss Sales Of Inventory | -4583 | GroProfitLossSalesOfInventory |
| Other Revenue Total | 235 | OtherRevenueTotal |
| Total Revenue | 78759 | TotalRevenue |
| Fees And Oth Pymt To Ind Contractors | 18811 | FeesAndOthPymtToIndContractors |
| Other Expenses Total | 61804 | OtherExpensesTotal |
| Total Expenses | 80615 | TotalExpenses |
| Excess Or Deficit For Year | -1856 | ExcessOrDeficitForYear |
| Net Assets Or Fund Balances BOY | 88363 | NetAssetsOrFundBalancesBOY |
| Other Changes In Net Assets | 0 | OtherChangesInNetAssets |
| Net Assets Or Fund Balances EOY | 86507 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part II | X | InfoInScheduleOPartII |
Cash Savings And Investments CashSavingsAndInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 60318 | BOY |
| EOY | 73945 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28045 | BOY |
| EOY | 12562 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88363 | BOY |
| EOY | 86507 | EOY |
Sum Of Total Liabilities SumOfTotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Net Assets Or Fund Balances NetAssetsOrFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88363 | BOY |
| EOY | 86507 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Primary Exempt Purpose | Sponsorship and promotion of amateur rugby. | PrimaryExemptPurpose |
Program Service Accomplishment ProgramServiceAccomplishment (3 entries)
| Description Program Service AccomDescriptionProgramServiceAccom | Grants And AllocationsGrantsAndAllocations | Program Service ExpensesProgramServiceExpenses |
|---|---|---|
| Sponsorship and promotion of amateur rugby. In 2010-11, the club competed in three adult teams: The Super League Team for men, the Division One team for men, and the Division Two/Three team for women. | 0 | 22969 |
| The club also operates a youth program involving youth ages 5 through 18. | 0 | 7595 |
| In addition, the club supports youth rugby programs in inner city Los Angeles as well as at other schools. | 0 | 7595 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | 38159 | TotalProgramServiceExpenses |
Officer Director Trustee Key Empl OfficerDirectorTrusteeKeyEmpl (11 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|---|---|---|---|
| Kilian Kerwin | ||||||||
| 13001 Brentwood Terrace | Los Angeles | CA | 90049 | Chairman | 0.25 | 0 | 0 | 0 |
| Larry Layne | ||||||||
| 14800 Rinaldi Street | Mission Hills | CA | 91345 | President | 1.00 | 0 | 0 | 0 |
| Brian O'Rourke | ||||||||
| 6351 West 79th Street | Los Angeles | CA | 90045 | Secretary | 1.00 | 0 | 0 | 0 |
| Paul Chung | ||||||||
| 13006 Mindanao Way | Marina del Rey | CA | 90292 | Treasurer | 1.00 | 0 | 0 | 0 |
| Robert Knox | ||||||||
| 3718 Glendon Ave | Los Angeles | CA | 90034 | Director | 0.25 | 0 | 0 | 0 |
| David Edward | ||||||||
| 2473 Roscomare Road | Los Angeles | CA | 90077 | Director | 0.25 | 0 | 0 | 0 |
| Kevin Bennet | ||||||||
| 3624 South Narcissus Way | Denver | CO | 80237 | Director | 0.25 | 0 | 0 | 0 |
| James Cullen | ||||||||
| 11728 Dorothy Street 103 | Los Angeles | CA | 90049 | Director | 0.25 | 0 | 0 | 0 |
| Diane Watanbe | ||||||||
| 529 Montana Ave 16 | Santa Monica | CA | 90403 | Director | 0.25 | 0 | 0 | 0 |
| Brooke Nelson | ||||||||
| 1506 Louella Avenue | Venice | CA | 90291 | Director | 0.25 | 0 | 0 | 0 |
| Robert A Hacker | ||||||||
| 2602 Pacific Avenue 3 | Venice | CA | 90291 | Director | 0.25 | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRpt |
| Made Changes To Orgnzng Etc Doc | 0 | MadeChangesToOrgnzngEtcDoc |
| Organization Had UBI | 0 | OrganizationHadUBI |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtc |
| Direct Indirect Political Expend | 0 | DirectIndirectPoliticalExpend |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficers |
| Tax Imposed Under IRC4911 | 0 | TaxImposedUnderIRC4911 |
| Tax Imposed Under IRC4912 | 0 | TaxImposedUnderIRC4912 |
| Tax Imposed Under IRC4955 | 0 | TaxImposedUnderIRC4955 |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTrans |
| Amount Of Tax Imposed On Org Mgr | 0 | AmountOfTaxImposedOnOrgMgr |
| Amount Of Tax Reimbursed By Org | 0 | AmountOfTaxReimbursedByOrg |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Paul Chung | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13006 Mindanao Way | AddressLine1 |
| City | Marina del Rey | City |
| State | CA | State |
| ZIP Code | 90292 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3105267853 | TelephoneNumber |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Foreign Office | 0 | ForeignOffice |
| Maintain Any Donor Advised Funds | 0 | MaintainAnyDonorAdvisedFunds |
| Does Org Have Hospital | 0 | DoesOrgHaveHospital |
| Tanning Services Provided | 0 | TanningServicesProvided |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction With Control Entity | 0 | TransactionWithControlEntity |
| Engage Political Cmpgn Activities | 0 | EngagePoliticalCmpgnActivities |
| Engage In Lobbying Activities | 0 | EngageInLobbyingActivities |
| Operating School | 0 | OperatingSchool |
| Trnsfrs Exempt Non Char Related Org | 0 | TrnsfrsExemptNonCharRelatedOrg |
| Part VI Of Comp Of Highest Paid Empl | NONE | PartVIOfCompOfHighestPaidEmpl |
| Part VIA Hghst Paid Cntrct Prof Ser | NONE | PartVIAHghstPaidCntrctProfSer |
| Filed Schedule A | 1 | FiledScheduleA |
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 Minus3 Years | 52330 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 54236 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 73936 | CurrentTaxYearMinus1Year |
| Current Tax Year | 82859 | CurrentTaxYear |
| Total | 263361 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 29457 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 30074 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 27006 | CurrentTaxYearMinus1Year |
| Current Tax Year | 42113 | CurrentTaxYear |
| Total | 128650 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 81787 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 84310 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 100942 | CurrentTaxYearMinus1Year |
| Current Tax Year | 124972 | CurrentTaxYear |
| Total | 392011 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 392011 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 278 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 378 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 146 | CurrentTaxYearMinus1Year |
| Current Tax Year | 135 | CurrentTaxYear |
| Total | 937 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 278 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 378 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 146 | CurrentTaxYearMinus1Year |
| Current Tax Year | 135 | CurrentTaxYear |
| Total | 937 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 17414 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 22730 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2000 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3250 | CurrentTaxYear |
| Total | 45394 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 99479 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 107418 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 103088 | CurrentTaxYearMinus1Year |
| Current Tax Year | 128357 | CurrentTaxYear |
| Total | 438342 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.89430 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.86150 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00210 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00260 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 0 | AgreementRefFundraising |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Banquet | NameOfEvent1 |
| Gross Receipts Event1 | 16809 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 16809 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 55 | NonCashPrizesEvent1 |
| Food And Beverage Event1 | 7499 | FoodAndBeverageEvent1 |
| Gross Receipts Total | 16809 | GrossReceiptsTotal |
| Gross Revenue Total Events | 16809 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 55 | NonCashPrizesTotalEvents |
| Food And Beverage Total Events | 7499 | FoodAndBeverageTotalEvents |
| Direct Expense Summary Events | 7554 | DirectExpenseSummaryEvents |
| Net Income Summary | 9255 | NetIncomeSummary |
Gaming Information GamingInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | 13700 | GrossRevenueOtherGaming |
| Non Cash Prizes Other Gaming | 2000 | NonCashPrizesOtherGaming |
| Other Direct Expenses Other Gaming | 452 | OtherDirectExpensesOtherGaming |
| Volunteer Labor Other Gaming | 1 | VolunteerLaborOtherGaming |
| Gross Revenue Total Gaming | 13700 | GrossRevenueTotalGaming |
| Non Cash Prizes Total Gaming | 2000 | NonCashPrizesTotalGaming |
| Other Direct Expenses Total Gaming | 452 | OtherDirectExpensesTotalGaming |
| Direct Expense Summary Gaming | 2452 | DirectExpenseSummaryGaming |
| Net Gaming Income Summary | 11248 | NetGamingIncomeSummary |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | CA | StatesWhereGamingConducted |
| Licensed | 0 | Licensed |
| Explanation If No | Each raffle is registered with the California Registry of Charitable Trusts. | ExplanationIfNo |
| License Suspended Etc | 0 | LicenseSuspendedEtc |
| Gaming With Nonmembers | 1 | GamingWithNonmembers |
| Member Of Other Entity | 0 | MemberOfOtherEntity |
| Percentage Of Gaming Othr Facility | 1.00000 | PercentageOfGamingOthrFacility |
| Name Of Gaming Rec Keeper Person | David Edward | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2473 Roscomare Road | AddressLine1 |
| City | Los Angeles | City |
| State | CA | State |
| ZIP Code | 90077 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contract With3rd Party For Gam Rev | 0 | ContractWith3rdPartyForGamRev |
| Gaming Manager Name Person | David Edward | GamingManagerNamePerson |
| Gaming Manager Services Provided | Director/Officer was responsible for all aspects of raffle. | GamingManagerServicesProvided |
| Gaming Manager Is Director Officer | X | GamingManagerIsDirectorOfficer |
| Charitable Distrib Required | 0 | CharitableDistribRequired |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Income from Sales of Inventory | Form 990-EZ, Part I, Line 7 | Income: Gross Receipts: 13,659. Returns and Allowances: 0. Less Cost of Goods Sold: 18,242. Gross Profit: -4,583. Cost of Goods Sold: Inventory at Beginning of Year: 15,683. Merchandise Purchased: 2,759. Cost of Labor: 0. Materials and Supplies: 0. Other Costs: 0. Inventory at End of Year: 200. Cost of Goods Sold: 18,242. |
| Other Revenue | Form 990-EZ, Part I, Line 8 | Description: Interest Income. Amount: 135. Description: Miscellaneous Income. Amount: 100. Total to Form 990-EZ, line 8: 235. |
| Other Expenses | Form 990-EZ, Part I, Line 16 | Description: Team Dues (Leagues and Tournaments). Amount: 11,293. Description: Team Supplies. Amount: 12,283. Description: Team Equipment. Amount: 2,695. Description: Team Field Expenses. Amount: 16,888. Description: Credit Card/Merchant Fees. Amount: 2,703. Description: Insurance. Amount: 575. Description: Licences and Permits. Amount: 80. Description: Team Travel. Amount: 11,527. Description: Miscellaneous. Amount: 3,760. Total to Form 990-EZ, line 16: 61,804. |
| Other Assets | Form 990-EZ, Part II, Line 24 | Description: Equipment. Beg. of Year Amount: 12,362. End of Year Amount: 12,362. Description: Inventory. Beg. of Year Amount: 15,683. End of Year Amount: 200. |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | This return is being filed December 3, 2012, because electronic filing was not available January 1, 2012 through February 29, 2012. This return was originally e-filed on January 27, 2012, and was rejected February 3, 2012. The IRS e-file system was shut down for a period of two months, which directly affected the filing due date of this organization. We were unaware of the rejection until Notice CP259A, dated December 3, 2012, was received. We request that penalties be abated because it would be inequitable to impose a penalty on us due to the unusual circumstances requiring us to delay the filing of this return. | Explanation |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | The 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. | Declaration |