Elma Conservation Club Inc in Elma, New York (NY)

Elma Conservation Club Inc
Employer Identification Number (EIN)	166053093
Name of Organization	Elma Conservation Club Inc
Address	PO BOX 293, Elma, NY 14059-0293
Activities	Preservation of natural resources (conservation)
Subsection	Civic League
Ruling Date	01/1958
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$100,000 to $499,999
Income	$100,000 to $499,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$223,599
Amount of Income	$168,608
Form 990 Revenue Amount	$102,425
National Taxonomy of Exempt Entities (NTEE)	Recreation, Sports, Leisure, Athletics: Fishing, Hunting Clubs

Non-representatives - add comments:

Amount of income in 2013: $168,608

This organization:	$168,608
Other organizations performing similar types of work:	$155,473

Assets in 2013: $223,599

Elma Conservation Club Inc:	$223,599
Other organizations performing similar types of work:	$355,405

Expenses in 2013: $109,244

This organization:	$109,244
Other organizations performing similar types of work:	$119,708

Income to expenses ratio in 2013: 1.5

Elma Conservation Club Inc:	1.5
Other organizations performing similar types of work:	1.3

Expenses allocated to program services in 2007: 100.0%

This organization:	100.0%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 0.0%

This organization:	0.0%
Other organizations performing similar types of work:	0.5%

Financial snapshot ($)

Revenue for 2013

	2011	2012	2013
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$83,991	$97,297	$102,425
Contributions, gifts, grants, and similar amounts received	$0	$0	$0
Program service revenue including government fees and contracts	$57,885	$55,711	$50,821
Membership dues and assessments	$11,020	$12,330	$21,066
Investment income	$24	$13	$35
Gain/Loss from sale of assets other than inventory	$0	$0	$0
Net income/loss from gaming and fundraising events	$12,854	$948	$895
Gross income from gaming	$0	$0	$0
Gross income from fundraising events	$27,669	$6,130	$8,215
Less: direct expenses from gaming and fundraising events	$14,815	$5,182	$7,320
Gross profit/loss from sales of inventory	$2,208	$28,295	$29,608
Gross sales of inventory, less returns and allowances	$100,238	$77,297	$88,471
Less: cost of goods sold	$98,030	$49,002	$58,863
Other revenue	$0	$0	$0
Total expenses	$88,402	$100,507	$109,244
Total net assets	$233,628	$230,418	$223,599
Excess/Deficit for the year	$-4,411	$-3,210	$-6,819
Net assets or fund balances at beginning of year	$238,039	$233,628	$230,418
Other changes in net assets or fund balances	$0	$0	$0
Net assets or fund balances at end of year		$230,418	$223,599

	2011	2012	2013
Balance Sheets
Total assets	$233,628	$230,418	$223,599
Total liabilities	$0	$0	$0
Net assets or fund balances	$233,628	$230,418	$223,599

	2011	2012	2013
Other Information
Did the organization engage in any significant activity not previously reported to the IRS?		No	No
Were any significant changes made to the organizing or governing documents?		No	No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities	No	No	No
Has the organization filed a Form 990-T for the year?		No	No
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?		No	No
Amount of political expenditures, direct or indirect		$0	$0
Did the organization file Form 1120-POL for this year?		No	No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?		No	No
Total amount involved		$0	$0
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?		No	No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?		No	No

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$54,909	$43,573	$48,019	$37,999	$45,752	$53,812	$47,411	$49,515
Contributions, gifts, grants, and similar amounts received	$0	$0	$1,641	$1,037	$0	$0	$0	$0
Contributions to donor advised funds							$0	$0
Direct public support	$0	$0	$0	$0	$0	$0	$0	$0
Indirect public support	$0	$0	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$19,384	$16,376	$21,714	$11,610	$21,906	$22,760	$21,831	$21,389
Membership dues and assessments	$8,860	$9,075	$8,173	$9,146	$8,850	$9,515	$9,156	$9,203
Interest on savings and temporary cash investments	$0	$0	$0	$0	$0	$0	$0	$391
Dividends and interest from securities	$0	$0	$0	$0	$0	$0	$0	$0
Net rental income or (loss)	$0	$0	$0	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$0	$0	$0	$0	$0	$0	$0	$0
Gross amount from sales of assets other than inventory	$0	$0	$0	$0	$0	$0	$0	$0
Less: cost or other basis and sales expenses	$0	$0	$0	$0	$0	$0	$0	$0
Net income or (loss) from special events and activities	$6,300	$6,500	$8,400	$7,600	$7,600	$7,000	$7,000	$6,500
Gross revenue	$23,475	$23,750	$24,350	$23,325	$22,675	$25,000	$25,000	$23,021
Less: direct expenses other than fundraising expenses	$17,175	$17,250	$15,950	$15,725	$15,075	$18,000	$18,000	$16,521
Gross profit or (loss) from sales of inventory	$19,160	$10,642	$7,948	$8,482	$7,193	$14,027	$9,089	$12,032
Gross sales of inventory, less returns and allowances	$43,261	$43,323	$42,695	$53,588	$45,225	$39,828	$25,970	$25,014
Less: cost of goods sold	$24,101	$32,681	$34,747	$45,106	$38,032	$25,801	$16,881	$12,982
Other revenue	$0	$0	$0	$0	$0	$0	$0	$0
Total expenses	$37,668	$46,012	$46,774	$31,148	$45,535	$48,381	$58,599	$44,118
Program services	$0	$0	$0	$0	$0	$0	$0	$44,118
Management and general	$0	$0	$0	$0	$0	$0	$0	$0
Fundraising	$0	$0	$0	$0	$0	$0	$0	$0
Payments to affiliates	$0	$0	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$237,798	$235,359	$236,604	$254,211	$243,672	$249,103	$215,415	$220,812
Excess or (deficit) for the year	$17,241	$-2,439	$1,245	$6,851	$217	$5,431	$-11,188	$5,397
Net assets or fund balances at beginning of year	$220,557	$237,798	$235,359	$258,682	$243,455	$243,672	$249,103	$215,415
Other changes in net assets or fund balances	$0	$0	$0	$-11,322	$0	$0	$-22,500	$0

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$44,118	$44,118	$0	$0
Grants paid from donor advised funds		$0
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.	$0	$0	$0	$0
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)	$0	$0	$0	$0
Salaries and wages of employees not included above	$0	$0	$0	$0
Pension plan contributions not included above	$0	$0	$0	$0
Employee benefits not included above	$0	$0	$0	$0
Payroll taxes	$0	$0	$0	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$0	$0	$0	$0
Legal fees	$0	$0	$0	$0
Supplies	$0	$0	$0	$0
Telephone	$0	$0	$0	$0
Postage and shipping	$0	$0	$0	$0
Occupancy	$0	$0	$0	$0
Equipment rental and maintenance	$0	$0	$0	$0
Printing and publications	$0	$0	$0	$0
Travel	$0	$0	$0	$0
Conferences, conventions, and meetings	$0	$0	$0	$0
Interest	$0	$0	$0	$0
Depreciation, depletion, etc.	$0	$0	$0	$0
Other expenses not covered above	$44,118	$44,118	$0	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Balance Sheets
Total assets	$237,798	$245,359	$247,643	$248,833	$249,634	$249,103	$215,415	$220,812
Cash - non-interest-bearing	$0	$0	$0	$0	$0	$0	$0	$0
Savings and temporary cash investments	$0	$0	$0	$0	$0	$0	$0	$0
Accounts receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Grants receivable	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)							$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Inventories for sale or use	$0	$0	$0	$0	$0	$0	$0	$0
Prepaid expenses and deferred charges	$0	$0	$0	$0	$0	$0	$0	$0
Investments - publicly-traded securities							$0	$0
Investments - other securities	$0	$0	$0	$0	$0	$0	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0	$0
Investments - other	$0	$0	$0	$0	$0	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$163,388	$193,975	$228,695	$228,695	$228,695	$228,695	$206,195	$4,100
Other assets, including program-related investments	$0	$0	$0	$0	$0	$0	$0	$216,712
Total liabilities	$0	$10,000	$11,039	$-5,378	$5,962	$0	$0	$0
Accounts payable and accrued expenses	$0	$0	$0	$0	$0	$0	$0	$0
Grants payable	$0	$0	$0	$0	$0	$0	$0	$0
Deferred revenue	$0	$0	$0	$0	$0	$0	$0	$0
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$0	$0	$0	$0	$0	$0	$0	$0
Other liabilities	$0	$0	$0	$0	$0	$0	$0	$0
Total liabilities and net assets/fund balances	$0	$0	$0	$0	$0	$0	$0	$220,812
Total net assets or fund balances	$237,798	$235,359	$236,604	$254,211	$243,672	$249,103	$215,415	$220,812

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$0	$0	$0	$0	$0	$0	$0	$0
Total revenue, gains, and other support per audited financial statements	$0	$0	$0	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0	$0	$0	$0
Net unrealized gains on investments	$0	$0	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$0	$0	$0	$0	$0	$0	$0	$0
Total expenses and losses per audited financial statements	$0	$0	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$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?	No
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?	No
Does the organization have a written conflict of interest policy?	No

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)?	No
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?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	0

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$0	$0
Program service revenue
Program service revenue 1	000000	$0	00	$0	$0
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	$0
Interest on savings and temporary cash investments	000000	$0	00	$0	$0
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	00	$0	$0
Other revenue	000000	$0	00	$0	$0

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$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

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
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	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
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	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is

	1999	2000	2001	2002	2003	2004	2005	2006
Support Schedule
Total	$0	$0	$0	$0	$0	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0	$0	$0	$0	$0	$0
Membership fees received	$0	$0	$0	$0	$0	$0	$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	$0	$0	$0	$0	$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	$0	$0	$0	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0	$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	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
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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11	Oak Ridge Rod & Gun Club Inc	Po Box 249, Bloomingburg, NY 12721	NY		$23,189
12	Stone Creek Hunting And Fishing Club Inc	PO BOX 98, Sagamore, PA 16250-0098	PA	1968-05	$22,216
13	Trout Unlimited, Montana Council	PO BOX 7186, Missoula, MT 59807-7186	MT	1972-03	$827,058
14	St Louis Skeet & Trap Club	18854 Franklin Rd, Pacific, MO 63069-3919	MO	2000-07	$743,537
15	San Luis Obispo Sportsmens Association	PO BOX 3236, Atascadero, CA 93423-3236	CA	1985-04	$455,533
16	United Northern Sportsmen	PO BOX 122, Duluth, MN 55801-0122	MN	2000-09	$104,365
17	Tip Inc, Turn In Poachers Inc	7187 Wise Rd, Brainerd, MN 56401-6005	MN	1994-02	$75,090
18	Brookville Lake Anglers Inc	Po Box 17, Charlottesville, IN 46117	IN	2009-07	$0
19	Cayuga Ridgerunners	PO BOX 33, Union Springs, NY 13160-0033	NY	1999-02	$0
20	Idaho Wildlife Council-Reg 1	PO BOX 277, Laclede, ID 83841-0277	ID	1996-05	$0

Number of organizations performing similar types of work

Alaska	1
Alabama	1
Arkansas	1
California	10
Colorado	2
Connecticut	3
Delaware	2
Florida	2
Georgia	1
Idaho	1
Illinois	4
Indiana	2
Kansas	2
Kentucky	1
Louisiana	2
Massachusetts	4
Maryland	4
Maine	1
Michigan	4

Minnesota	8
Missouri	5
Montana	1
North Carolina	1
New Jersey	3
New York	11
Ohio	6
Oregon	1
Pennsylvania	15
Rhode Island	1
South Dakota	2
Tennessee	3
Texas	2
Utah	1
Virginia	2
Vermont	1
Washington	3
Wisconsin	3
Wyoming	1

Total

118

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