Lake Forest Swim Club in Lake Forest, Illinois (IL)
Table of contents:
- Overview
- Detailed Reports
- Statements Regarding Other IRS Filings and Tax Compliance
- Statement of Revenue
- Statement of Functional Expenses
- Balance Sheet
- Reason for Public Charity Status
- Support Schedule for Organizations Described in Section 509(a)(2)
- Revenue, Expenses, and Changes in Net Assets or Fund Balances
- Statement of Functional Expenses
- Balance Sheets
- Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
- Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
- Current Officers, Directors, Trustees, and Key Employees
- Other Information
- Analysis of Income-Producing Activities
- Information Regarding Taxable Subsidiaries and Disregarded Entities
- Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees
- Statements About Activities
- Reason for Non-Private Foundation Status
- Support Schedule
- Lobbying Expenditures by Electing Public Charities
- Organizations performing similar types of work
| Lake Forest Swim Club | |
| Employer Identification Number (EIN) | 363396035 |
| Name of Organization | Lake Forest Swim Club |
| In Care of Name | Maureen Sheehan |
| Address | 555 N Sheridan Road Lfc Box A-1, Lake Forest, IL 60045-2338 |
| Activities | Amateur athletic association, Training in sports, Swimming or tennis club |
| Subsection | Charitable Organization |
| Ruling Date | 12/1985 |
| Deductibility | Contributions are deductible |
| Foundation | Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes |
| Organization | Corporation |
| Exempt Organization Status | Unconditional Exemption |
| Tax Period | 12/2013 |
| Assets | $10,000 to $24,999 |
| Income | $100,000 to $499,999 |
| Filing Requirement | 990 (all other) or 990EZ return |
| Asset Amount | $12,143 |
| Amount of Income | $347,968 |
| Form 990 Revenue Amount | $346,227 |
| National Taxonomy of Exempt Entities (NTEE) | Recreation, Sports, Leisure, Athletics: Swimming, Water Recreation |
Non-representatives - add comments:
Amount of income in 2013: $347,968
| Lake Forest Swim Club: | $347,968 |
| Other organizations performing similar types of work: | $198,434 |
Assets in 2013: $12,143
| This organization: | $12,143 |
| Other organizations performing similar types of work: | $98,183 |
Expenses in 2012: $370,473
| This organization: | $370,473 |
| Other organizations performing similar types of work: | $175,793 |
Income to expenses ratio in 2012: 0.9
| Lake Forest Swim Club: | 0.9 |
| Other organizations performing similar types of work: | 1.1 |
Expenses allocated to program services in 2001: 96.4%
| This organization: | 96.4% |
| Other organizations performing similar types of work: | 0.0% |
Number of employees in 2012: 3
| Lake Forest Swim Club: | 3 |
| Other organizations performing similar types of work: | 11 |
Grants share in income in 2012: 83.0%
| This organization: | 83.0% |
| Other organizations performing similar types of work: | 14.2% |
Revenue for 2012
Functional expenses for 2012
Support schedule
| Statements Regarding Other IRS Filings and Tax Compliance (for 2012) | |
| Did the organization have unrelated business gross income of $1,000 or more during the year? | No |
| Initiation fees and capital contributions | $0 |
| Gross receipts for public use of club facilities | $0 |
| Gross income from members or shareholders | $0 |
| Gross income from other sources | $0 |
| Statement of Revenue (for 2012) | |
| Total revenue | $390,755 |
| Contributions, Gifts, Grants and Other Similar Amounts | $324,490 |
| Program Service Revenue | $66,096 |
| Other Revenue | |
| Investment income (including dividends, interest, and other similar amounts) | $0 |
| Income from investment of tax-exempt bond proceeds | $0 |
| Royalties | $0 |
| Net rental income | $0 |
| Net gain from sales of assets other than inventory | $0 |
| Net income from fundraising events | $0 |
| Net income from gaming activities | $0 |
| Net income from sales of inventory | $169 |
| Gross sales of inventory, less returns and allowances | $1,761 |
| Less: cost of goods sold | $1,592 |
| Miscellaneous Revenue | $0 |
| Statement of Functional Expenses (for 2012) | |
| Total functional expenses | $370,473 |
| Compensation of current officers, directors, trustees, and key employees | $130,417 |
| Other salaries and wages | $24,000 |
| Payroll taxes | $12,183 |
| Professional fundraising services | $0 |
| Other | $203,873 |
| Balance Sheet (for 2012) | |
| Total assets | $35,533 |
| Total liabilities | $20,590 |
| Tax-exempt bond liabilities | $0 |
| Secured mortgages and notes payable to unrelated third parties | $0 |
| Unsecured notes and loans payable to unrelated third parties | $19,220 |
| Other | $1,370 |
| Total net assets or fund balances | $14,943 |
| Retained earnings, endowment, accumulated income, or other funds | $14,943 |
| Reason for Public Charity Status (for 2012) | |
| The organization is not a private foundation because it is: | An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975 |
| Support Schedule for Organizations Described in Section 509(a)(2) (for 2012) | |
| 2008 - 2012 Total | |
|---|---|
| Total support | $1,590,675 |
| Gifts, grants, contributions, and membership fees received | $1,355,054 |
| Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | $205,631 |
| Tax revenues levied for the organization's benefit and either paid to or expended on its behalf | $0 |
| The value of services or facilities furnished by a governmental unit to the organization without charge | $0 |
| Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 | $779 |
| Other | $29,211 |
| Revenue, Expenses, and Changes in Net Assets or Fund Balances | ||
| 2000 | 2001 | |
|---|---|---|
| Total revenue | $321,966 | $263,462 |
| Contributions, gifts, grants, and similar amounts received | $7,031 | $29,912 |
| Contributions to donor advised funds | ||
| Direct public support | $7,031 | $29,912 |
| Indirect public support | $0 | $0 |
| Government contributions (grants) | $0 | $0 |
| Program service revenue including government fees and contracts | $22,853 | $15,949 |
| Membership dues and assessments | $283,882 | $197,470 |
| Interest on savings and temporary cash investments | $1,984 | $2,278 |
| Dividends and interest from securities | $0 | $0 |
| Net rental income or (loss) | $0 | $0 |
| Gross rents | $0 | $0 |
| Less: rental expenses | $0 | $0 |
| Other investment income | $0 | $0 |
| Gain or (loss) from sales of assets other than inventory | $0 | $0 |
| Gross amount from sales of assets other than inventory | $0 | $0 |
| Less: cost or other basis and sales expenses | $0 | $0 |
| Net income or (loss) from special events and activities | $0 | $0 |
| Gross revenue | $0 | $0 |
| Less: direct expenses other than fundraising expenses | $0 | $0 |
| Gross profit or (loss) from sales of inventory | $4,632 | $17,853 |
| Gross sales of inventory, less returns and allowances | $9,575 | $25,404 |
| Less: cost of goods sold | $4,943 | $7,551 |
| Other revenue | $1,584 | $0 |
| Total expenses | $305,650 | $261,957 |
| Program services | $290,940 | $252,513 |
| Management and general | $13,820 | $9,444 |
| Fundraising | $890 | $0 |
| Payments to affiliates | $0 | $0 |
| Net assets or fund balances at end of year | $56,257 | $57,760 |
| Excess or (deficit) for the year | $16,316 | $1,505 |
| Net assets or fund balances at beginning of year | $39,941 | $56,257 |
| Other changes in net assets or fund balances | $0 | $-2 |
| Statement of Functional Expenses (for 2001) | ||||
| Total | Program services | Management and general | Fundraising | |
|---|---|---|---|---|
| Total functional expenses | $261,957 | $252,513 | $9,444 | $0 |
| Grants paid from donor advised funds | ||||
| Other grants and allocations | $0 | |||
| Specific assistance to individuals | $0 | |||
| Benefits paid to or for members | $0 | |||
| Compensation of current officers, directors, key employees, etc. | $0 | $0 | $0 | $0 |
| Compensation of former officers, directors, key employees, etc. | ||||
| Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) | ||||
| Salaries and wages of employees not included above | $152,282 | $152,282 | $0 | $0 |
| Pension plan contributions not included above | $0 | $0 | $0 | $0 |
| Employee benefits not included above | $17,440 | $17,440 | $0 | $0 |
| Payroll taxes | $306 | $306 | $0 | $0 |
| Professional fundraising fees | $1,091 | $591 | $500 | $0 |
| Accounting fees | $2,850 | $0 | $2,850 | $0 |
| Legal fees | $0 | $0 | $0 | $0 |
| Supplies | $5,487 | $0 | $5,487 | $0 |
| Telephone | $1,483 | $1,152 | $331 | $0 |
| Postage and shipping | $1,230 | $1,230 | $0 | $0 |
| Occupancy | $48,550 | $48,550 | $0 | $0 |
| Equipment rental and maintenance | $276 | $276 | $0 | $0 |
| Printing and publications | $1,849 | $1,849 | $0 | $0 |
| Travel | $31,836 | $31,836 | $0 | $0 |
| Conferences, conventions, and meetings | $240 | $240 | $0 | $0 |
| Interest | $0 | $0 | $0 | $0 |
| Depreciation, depletion, etc. | $0 | $0 | $0 | $0 |
| Other expenses not covered above | $-2,963 | $-3,239 | $276 | $0 |
| Balance Sheets | ||
| 2000 | 2001 | |
|---|---|---|
| Total assets | $56,257 | $57,760 |
| Cash - non-interest-bearing | $40,138 | $55,089 |
| Savings and temporary cash investments | $14,096 | $0 |
| Accounts receivable less allowance for doubtful accounts | $0 | $0 |
| Pledges receivable less allowance for doubtful accounts | $0 | $0 |
| Grants receivable | $0 | $0 |
| Receivables from current and former officers, directors, trustees, and key employees | $0 | $0 |
| Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) | ||
| Other notes and loans receivable less allowance for doubtful accounts | $0 | $0 |
| Inventories for sale or use | $0 | $0 |
| Prepaid expenses and deferred charges | $0 | $0 |
| Investments - publicly-traded securities | ||
| Investments - other securities | $0 | $0 |
| Investments - land, buildings, and equipment less accumulated depreciation | $0 | $0 |
| Investments - other | $0 | $0 |
| Land, buildings, and equipment less accumulated depreciation | $2,023 | $2,671 |
| Other assets, including program-related investments | $0 | $0 |
| Total liabilities | $0 | $0 |
| Accounts payable and accrued expenses | $0 | $0 |
| Grants payable | $0 | $0 |
| Deferred revenue | $0 | $0 |
| Loans from officers, directors, trustees, and key employees | $0 | $0 |
| Tax-exempt bond liabilities | $0 | $0 |
| Mortgages and other notes payable | $0 | $0 |
| Other liabilities | $0 | $0 |
| Total liabilities and net assets/fund balances | $56,257 | $57,760 |
| Total net assets or fund balances | $56,257 | $57,760 |
| Reconciliation of Revenue per Audited Financial Statements With Revenue per Return | ||
| 2000 | 2001 | |
|---|---|---|
| Total revenue | $322,458 | $0 |
| Total revenue, gains, and other support per audited financial statements | $322,458 | $0 |
| Other expenses | $0 | $0 |
| Net unrealized gains on investments | $0 | $0 |
| Donated services and use of facilities | $0 | $0 |
| Recoveries of prior year grants | $0 | $0 |
| Other | $0 | $0 |
| Other revenue | $0 | $0 |
| Investment expenses | $0 | $0 |
| Other | $0 | $0 |
| Reconciliation of Expenses per Audited Financial Statements With Expenses per Return | ||
| 2000 | 2001 | |
|---|---|---|
| Total expenses | $305,650 | $0 |
| Total expenses and losses per audited financial statements | $305,650 | $0 |
| Other revenue | $0 | $0 |
| Donated services and use of facilities | $0 | $0 |
| Prior year adjustments | $0 | $0 |
| Losses | $0 | $0 |
| Other | $0 | $0 |
| Other expenses | $0 | $0 |
| Investment expenses | $0 | $0 |
| Other | $0 | $0 |
| Current Officers, Directors, Trustees, and Key Employees |
| Total number of officers, directors, and trustees permitted to vote on organization business at board meetings | 0 |
| Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships? | |
| Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization? | |
| Does the organization have a written conflict of interest policy? |
| Other Information | |
| Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year? | No |
| Was there a liquidation, dissolution, termination, or substantial contraction during the year? | No |
| Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization? | No |
| Direct and indirect political expenditures | $0 |
| Did the organization file Form 1120-POL for this year? | No |
| Were substantially all dues nondeductible by members? | No |
| Did the organization make only in-house lobbying expenditures of $2,000 or less? | No |
| Dues, assessments, and similar amounts from members | $0 |
| Section 162(e) lobbying and political expenditures | $0 |
| Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices | $0 |
| Taxable amount of lobbying and political expenditures | $0 |
| Does the organization elect to pay the section 6033(e) tax on the amount above? | No |
| If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year? | No |
| Initiation fees and capital contributions | $0 |
| Gross receipts for public use of club facilities | $0 |
| At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)? | |
| Amount of tax imposed on the organization during the year under: section 4911 | $0 |
| Amount of tax imposed on the organization during the year under: section 4912 | $0 |
| Amount of tax imposed on the organization during the year under: section 4955 | $0 |
| Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? | No |
| Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 | $0 |
| Amount of tax above, reimbursed by the organization | $0 |
| At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? | |
| Did the organization acquire a direct or indirect interest in any applicable insurance contract? | |
| Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year? | |
| Number of employees employed in the pay period that includes March 12, 2006 | 4 |
| Analysis of Income-Producing Activities (for 2001) | |||||
| Unrelated business income | Excluded by section 512, 513, or 514 | Related or exempt function income | |||
|---|---|---|---|---|---|
| Business code | Amount | Exclusion code | Amount | ||
| Total | $0 | $17,853 | $215,697 | ||
| Program service revenue | |||||
| Program service revenue 1 | 000000 | $0 | 00 | $0 | $15,949 |
| Program service revenue 2 | 000000 | $0 | 00 | $0 | $0 |
| Program service revenue 3 | 000000 | $0 | 00 | $0 | $0 |
| Program service revenue 4 | 000000 | $0 | 00 | $0 | $0 |
| Program service revenue 5 | 000000 | $0 | 00 | $0 | $0 |
| Medicare/Medicaid payments | 000000 | $0 | 00 | $0 | $0 |
| Fees and contracts from government agencies | 000000 | $0 | 00 | $0 | $0 |
| Membership dues and assessments | 000000 | $0 | 00 | $0 | $197,470 |
| Interest on savings and temporary cash investments | 000000 | $0 | 00 | $0 | $2,278 |
| Dividends and interest from securities | 000000 | $0 | 00 | $0 | $0 |
| Net rental income or (loss) from real estate | |||||
| debt-financed property | 000000 | $0 | 00 | $0 | $0 |
| not debt-financed property | 000000 | $0 | 00 | $0 | $0 |
| Net rental income or (loss) from personal property | 000000 | $0 | 00 | $0 | $0 |
| Other investment income | 000000 | $0 | 00 | $0 | $0 |
| Gain or (loss) from sales of assets other than inventory | 000000 | $0 | 00 | $0 | $0 |
| Net income or (loss) from special events | 000000 | $0 | 00 | $0 | $0 |
| Gross profit or (loss) from sales of inventory | 000000 | $0 | Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2)) | $17,853 | $0 |
| Other revenue | 000000 | $0 | 00 | $0 | $0 |
| Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2001) | |||
| EIN of corporation, partnership, or disregarded entity | Percentage of ownership interest | Total income | End-of-year assets |
|---|---|---|---|
| 0% | $0 | $0 | |
| 0% | $0 | $0 | |
| 0% | $0 | $0 | |
| 0% | $0 | $0 | |
| Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2001) | ||
| Compensation | Contributions to employee benefit plans & deferred compensation | Expense account and other allowances |
|---|---|---|
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| Total number of other employees paid over $50,000 | 0 |
| Statements About Activities (for 2001) | |
| Expenses paid or incurred in connection with the lobbying activities | $0 |
| Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures? | |
| Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services? | |
| Did the organization maintain any donor advised funds? | |
| Did the organization make any taxable distributions under section 4966? | |
| Did the organization make a distribution to a donor, donor advisor, or related person? | |
| The total number of donor advised funds owned at the end of the tax year | |
| The aggregate value of assets held in all donor advised funds owned at the end of the tax year | |
| The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts | |
| The aggregate value of assets held in all funds or accounts included above at the end of the tax year | |
| Reason for Non-Private Foundation Status | |
| The organization is not a private foundation because it is | |
| Support Schedule | ||
| 1999 | 2000 | |
|---|---|---|
| Total | $0 | $0 |
| Gifts, grants, and contributions received | $0 | $0 |
| Membership fees received | $0 | $0 |
| Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose | $0 | $0 |
| Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975 | $0 | $0 |
| Net income from unrelated business activities not included above | $0 | $0 |
| Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf | $0 | $0 |
| The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge | $0 | $0 |
| Other income | $0 | $0 |
| Lobbying Expenditures by Electing Public Charities (for 2001) | |
| Total exempt purpose expenditures | $0 |
| Total lobbying expenditures | $0 |
| Total lobbying expenditures to influence public opinion (grassroots lobbying) | $0 |
| Total lobbying expenditures to influence a legislative body (direct lobbying) | $0 |
| Other exempt purpose expenditures | $0 |
| Lobbying nontaxable amount | $0 |
| Grassroots nontaxable amount | $0 |
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| Organizations performing similar types of work | |||||
| Id | Name | Address | State | Established | Total Income |
|---|---|---|---|---|---|
| 1 | Lake Forest Swim Club | 555 N Sheridan Road Lfc Box A-1, Lake Forest, IL 60045-2338 | IL | 1985-12 | $347,968 |
| 2 | Us Swimming Inc, Southern Ca Swimming Inc | 55 Hitchcock Way Ste 211, Santa Barbara, CA 93105-5110 | CA | 2006-03 | $3,953,880 |
| 3 | Stony Brook Yacht Club Inc | PO BOX 755, Stony Brook, NY 11790-0755 | NY | 1953-06 | $1,877,522 |
| 4 | Roanoke Valley Swimming Inc | PO BOX 4646, Roanoke, VA 24015-0646 | VA | 1988-04 | $1,822,202 |
| 5 | Waukesha Express Swim Team Inc | PO BOX 1874, Waukesha, WI 53187-1874 | WI | 1981-02 | $1,131,659 |
| 6 | Saltaire Yacht Club Inc | 13o New Hyde Park Rd, Franklin Square, NY 11010 | NY | 1984-03 | $1,014,746 |
| 7 | Us Swimming Inc, Pacific Swimming | 4533 Tuolumne Way, Concord, CA 94521-4233 | CA | 2006-03 | $972,373 |
| 8 | Us Swimming Inc, Connecticut | 54 Lido Rd, Unionville, CT 06085-1535 | CT | 2006-03 | $907,451 |
| 9 | Santa Fe Trail Blazers Association | 6501 Antioch Rd, Shawnee Msn, KS 66202-3637 | KS | 1977-07 | $869,946 |
| 10 | San Diego Yacht Club Sailing Foundation | 1011 Anchorage Ln, San Diego, CA 92106-3005 | CA | 1997-07 | $736,522 |
| 11 | Suburban Swimming Club | 3615 Gradyville Rd, Newtown Square, PA 19073 | PA | 1964-02 | $719,448 |
| 12 | Wichita Swim Club | 8323 E Douglas Ave, Wichita, KS 67207-1213 | KS | 1982-10 | $713,053 |
| 13 | Lyons Swim Club | PO BOX 61, Western Sprgs, IL 60558-0061 | IL | 1991-02 | $547,112 |
| 14 | Waukegan Yacht Club | PO BOX 75, Waukegan, IL 60079-0075 | IL | 1946-02 | $414,811 |
| 15 | Shoreline Boat & Ski Club | PO BOX 301, Ottawa, IL 61350-0301 | IL | 1958-07 | $175,719 |
| 16 | Homewood Flossmoor Swim Club Inc | PO BOX 4, Flossmoor, IL 60422-0004 | IL | 1993-10 | $159,415 |
| 17 | Chicago Yacht Club Foundation Inc | 400 E Monroe St, Chicago, IL 60603-6403 | IL | 1995-02 | $130,481 |
| 18 | Elgin Aquatics Association | 498 Terrace Ln, South Elgin, IL 60177-2253 | IL | 1982-12 | $51 |
| 19 | American Volkssport Association Inc | 2417 N Maple Ave, Decatur, IL 62526 | IL | 1987-10 | $0 |
| 20 | American Volkssport Association Inc, Kountry Walkers | 358 N Cr 415e, Arthur, IL 61911 | IL | 1987-10 | $0 |
| Number of organizations performing similar types of work | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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