2011-05-09T07:40:28-05:00 2010-06-30 REHMANN ROBSON MILLIKEN PLACE 107 S CASS STE A TRAVERSE CITY MI 49684 990 2009-07-01 382009127 ROTARY CAMPS & SERVICES OF TRAVERSE CITY ROTA 2319414010 202 E GRANDVIEW PKW No 200 TRAVERSE CITY MI 49684 MARSHA SMITH 2319414010 2011-05-02 1 KERRY J NELSON 2319463230 2009 2016-02-24 21:20:13Z MARSHA SMITH 202 E GRANDVIEW PKW No 200 TRAVERSE CITY MI 49684 441947 0 X www.rotarycharities.org X 1955 MI IDENTIFY COMMUNITY NEED AND CREATE NEW, PROACTIVE COLLABORATIONS PRIMARILY THROUGH: THE STEWARDSHIP OF NATURAL RESOURCES AND ACCESS TO RECREATIONAL OPPORTUNITIES. 10 10 0 20 0 0 513756 214540 156824 0 -98752 13415 39225 27020 611053 254975 195584 240712 0 0 0 0 557609 55361 753193 296073 -142140 -41098 2938260 2791068 60853 24862 2877407 2766206 Our Mission: See Schedule OThe mission of Rotary Camps & Services is to identify community need and create new, proactive collaborations primarily through: The stewardship of natural resources and access to recreational opportunities.Rotary Camps & Services will provide collaborative leadership to achieve positive change in our region by implementing the following strategic goals: Identifying and addressing community need, creating proactive collaborations in natural resources and recreation, stewarding natural resources and strengthening access to recreation. 0 1 279989 240712 0 THE ORGANIZATION MADE GIFTS AND GRANTS FOR CHARITABLE, SCIENTIFIC, LITERARY AND EDUCATIONAL PURPOSES TO SEVERAL NON-PROFIT ORGANIZATIONS. 279989 1 1 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 13 0 1 0 0 0 0 0 0 0 0 0 0 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MI X X MARSHA SMITH 2319414010 202 E GRANDVIEW PKW SUITE 200 TRAVERSE CITY MI 49684 X JOHN HALL 1.00 X X 0 0 0 STEVE CHAMBERS 1.00 X X 0 0 0 TJ KROUPA 1.00 X 0 0 0 PAUL SCHMUCKAL 1.00 X X 0 0 0 BOB WITKOP 1.00 X 0 0 0 dave millross 1.00 X 0 0 0 ROB LOVELL 1.00 X 0 0 0 chuck downey 1.00 X 0 0 0 doug meteyer 1.00 X 0 0 0 al olson 1.00 X 0 0 0 MARSHA SMITH 3.00 X 0 106996 18567 0 106996 18567 0 0 0 0 0 214540 214540 14887 14887 27020 27020 185500 186972 -1472 -1472 -1472 254975 0 0 40435 232132 232132 8580 8580 12586 8684 3902 1220 842 378 11940 8239 3701 3626 3626 980 676 304 8418 8418 12418 12418 1313 1313 Severance Tax - Oil and 1902 1902 Meeting Expense 678 678 Miscellaneous 280 280 296073 279989 16084 0 200482 66926 43006 2884 2062940 44498 2030860 2018442 663596 691616 316 11200 2938260 2791068 3173 2046 50050 22816 7630 0 60853 24862 X 2817898 2698397 59509 67809 2877407 2766206 2938260 2791068 X 0 1 1 X 0 X X X 0 0 0 ROTARY CLUB OF TRAVERSE CITY - PER REV RUL 76-401 381429335 501(c)(4) 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3 113237 120867 0 1 1 X X X 3 1616.50 0 0 1 1 5.00 0 0 1752479 1752479 310461 44498 265963 2018442 254975 296073 -41098 55832 -125935 -70103 -111201 310807 55832 55832 254975 0 254975 296073 0 296073 0 296073 Part II, Line 5: Explanation of Easements Enforcement Policies: Annually reviewed by conservancy. Part XI, Line 8 - Other Adjustments: transfer of northsky net assets to rotary charities Income Taxes Camps is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and is also exempt from similar state and local taxes. Uncertain Tax Positions In July 2006, the FASB issued a new standard related to Accounting for Uncertainty in Income Taxes, now codified as Accounting Standards Codification ("ASC") Topic 740. ASC Topic 740 seeks to reduce the significant diversity in practice associated with financial statement recognition and measurement in accounting for income taxes and prescribes the recognition threshold and measurement attribute for disclosures of tax positions previously taken or expected to be taken on an income tax return. Not-for-profit organizations are also within the scope of ASC Topic 740. An organization must consider whether they have engaged in activities that jeopardize their current tax exempt status with the Internal Revenue Service. Furthermore, an organization must determine whether it has any unrelated business income, which may be subject to US Federal Income Tax. Camps adopted the provisions of ASC Topic 740 effective July 1, 2009, and, accordingly, analyzed its filing positions in the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions. Camps has also elected to retain its existing accounting policy with respect to the treatment of interest and penalties attributable to income taxes, and continues to reflect any charges for such, to the extent they arise, as a component of its administrative and general expenses. The adoption of ASC Topic 740 had no significant impact on Camps financial statements. Camps has evaluated the provisions of ASC Topic 740, Accounting for Uncertainty in Income Taxes. The evaluation was performed for the fiscal years 2007 through 2010, the years which remain subject to examination by major tax jurisdictions as of June 30, 2010. Management concluded that there are no significant uncertain tax positions requiring recognition in Camps financial statements. Management does not expect the total amount of unrecognized tax benefits ("UTB") (e.g. tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. Camps does not have any amounts accrued for interest and penalties related to UTBs at June 30, 2010, and it is not aware of any claims for such amounts by federal or state income tax authorities. 1 The Watershed Center Grand Traverse Bay 13272 S W Bay Shore Drive Traverse City MI 49643 383198787 501 (c)(3) 14000 Freshwater Roundtable Grant NW Michigan Council of Governments PO box 506 Traverse City MI 49685 382071954 501 (c)(3) 25000 Community Housing Choices ROTARY INTERNATIONAL 1560 Sherman Avenue EVANSTON MI 60201 363245072 501 (c)(4) 14044 Paul Harris Fellow annual gifts. Utopia Foundation 111 Cass Street Traverse City MI 49684 522392335 501 (c)(3) 18677 International aid and support people and land 600 w st joseph suite 10 lansing MI 48933 382402199 501 (c)(3) 60530 To assist in the implementation of communication and outreach activities related to the Grand Vision. Great Lakes Fisheries Trust 600 w st joseph suite 10 lansing MI 48933 383331471 501 (c)(3) 14737 Provides funding to enhance, propagate, protect and replace fishery resources Great lakes legacy project 407 e fourth street royal oak MI 48067 271646781 46000 production and filming of a documentary on living the great lakes. 6 1 Holiday Gift Baskets 23 4480 Medical assistance 4 2500 trustee service recognition gift 2 1200 NORTHERN MICHIGAN HELPING HANDS 2 400 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Organization requires report upon completion. Stephen Chambers Individual is an employee of the organization's attorneys 0 Individual is an employee of Smith, Haughey, Rice, and Roegge. Smith, Haughey, Rice, and Roegge is the organization's legal counsel. 0 Form 990, Part III, line 3 Changes in Program Services The organization provided consulting and advisory services to other not-for-profit organizations through an organization known as the NorthSky Nonprofit Network through June 30, 2009. On July 1, 2009, the net assets of NorthSky were transferred to Rotary Charities of Traverse City (ID#38-2170564), a related party by virtue of common management, at book value which was considered to approximate fair value. NorthSky will function as a program of Rotary Charities of traverse city. Assets and liabilities transferred are as follows: Cash $ 88,798 Accounts receivable $ 40,310 Accounts payable $ 3,173 Net assets transferred $ 125,935 Form 990, Part VI, Section A, line 6 Traverse City Rotary Club members make up the membership. Form 990, Part VI, Section A, line 7a Traverse City Rotary Club members elect the Rotary Camps and Services board members at their annual meeting. Form 990, Part VI, Section A, line 7b Decisions that are subject to the approval of members would be: changes to the articles of incorporation and/or bylaws. Form 990, Part VI, Section B, line 11 A copy of the Form 990 is reviewed by the audit committee. The audit committee then makes a recommendation to the board that the Form 990 be accepted and filed. Form 990, Part VI, Section B, line 12c The organization regularly monitors and enforces compliance with the conflict of interest policy at each meeting. Form 990, Part VI, Section C, line 19 The organization makes its financial statements and Form 990 available to the public via their website. Form 990, Part XI, Line 2c audit committee Procedures are consistent with prior year. rotary club of traverse city michigan 202 e grandview parkway suite 200 traverse city MI 49684 381429335 community service and advancement of international understanding & goodwill MI 501(C)(4) rotary charities of traverse city 202 e grandview parkway suite 200 traverse city MI 49684 382170564 assisting community organizations to better achieve their missions. MI 501(c)(3) 509(a)(3) Type 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0