Richmond County Recreational & Community Services Association in Warsaw, Virginia (VA)

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Richmond County Recreational & Community Services Association
Employer Identification Number (EIN)541210595
Name of OrganizationRichmond County Recreational & Community Services Association
AddressPO BOX 751, Warsaw, VA 22572-0751
ActivitiesCommunity center
SubsectionCharitable Organization
Ruling Date02/1984
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$100,000 to $499,999
Income$10,000 to $24,999
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$102,189
Amount of Income$21,324
Form 990 Revenue Amount$18,965
National Taxonomy of Exempt Entities (NTEE)Community Improvement, Capacity Building: Single Organization Support


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Amount of income in 2013: $21,324
This organization: 

 $21,324
Other organizations performing similar types of work: 

 $147,005

Assets in 2013: $102,189
This organization: 

 $102,189
Other organizations performing similar types of work: 

 $207,041

Expenses in 2013: $13,929
This organization: 

 $13,929
Other organizations performing similar types of work: 

 $150,141

Income to expenses ratio in 2013: 1.5
Richmond County Recreational & Community Services Association: 

 1.5
Other organizations performing similar types of work: 

 1.3

Expenses allocated to program services in 2003: 7.2%
This organization: 

 7.2%
Other organizations performing similar types of work: 

 7.2%

Grants share in income in 2013: 51.3%
This organization: 

 51.3%
Other organizations performing similar types of work: 

 20.9%

Financial snapshot ($)

Revenue for 2013

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances
201120122013
Total revenue$20,190$17,726$18,965
Contributions, gifts, grants, and similar amounts received$9,620$9,915$9,734
Program service revenue including government fees and contracts$0$0$0
Membership dues and assessments$0$0$0
Investment income$324$33$27
Gain/Loss from sale of assets other than inventory$0$0$0
Net income/loss from gaming and fundraising events$10,246$7,778$9,204
Gross income from gaming$0$0$0
Gross income from fundraising events$12,757$10,859$11,563
Less: direct expenses from gaming and fundraising events$2,511$3,081$2,359
Gross profit/loss from sales of inventory$0$0$0
Other revenue$0$0$0
Total expenses$15,019$10,091$13,929
Total net assets$89,518$97,153$102,189
Excess/Deficit for the year$5,171$7,635$5,036
Net assets or fund balances at beginning of year$84,347$89,518$97,153
Other changes in net assets or fund balances$0$0$0
Net assets or fund balances at end of year$97,153$102,189
Balance Sheets
201120122013
Total assets$89,518$97,153$102,189
Total liabilities$0$0$0
Net assets or fund balances$89,518$97,153$102,189
Other Information
201120122013
Did the organization engage in any significant activity not previously reported to the IRS?NoNo
Were any significant changes made to the organizing or governing documents?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNoNoNo
Has the organization filed a Form 990-T for the year?NoNo
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?NoNo
Amount of political expenditures, direct or indirect$0$0
Did the organization file Form 1120-POL for this year?NoNo
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?NoNo
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?NoNo
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?NoNo
Reason for Public Charity Status (for 2013)
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
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$112,257
Subtotal$112,257
Gifts, grants, contributions, and membership fees received$70,828
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$41,429
Gross receipts from activities that are not an unrelated trade or business under section 513$0
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
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$113,104
Public support$112,257
Subtotal$127
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$127
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$720
Revenue, Expenses, and Changes in Net Assets or Fund Balances
200120022003
Total revenue$26,185$27,311$29,910
Contributions, gifts, grants, and similar amounts received$10,100$2,132$6,767
Contributions to donor advised funds
Direct public support$1,100$2,132$1,750
Indirect public support$0$0$0
Government contributions (grants)$9,000$0$5,017
Program service revenue including government fees and contracts$2,580$3,879$2,554
Membership dues and assessments$0$0$0
Interest on savings and temporary cash investments$352$375$251
Dividends and interest from securities$0$0$0
Net rental income or (loss)$0$0$0
Gross rents$0$0$0
Less: rental expenses$0$0$0
Other investment income$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0
Gross amount from sales of assets other than inventory$0$0$0
Less: cost or other basis and sales expenses$0$0$0
Net income or (loss) from special events and activities$0$0$0
Gross revenue$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0
Less: cost of goods sold$0$0$0
Other revenue$13,153$20,925$20,338
Total expenses$10,671$14,564$19,804
Program services$1,377$0$1,424
Management and general$9,294$13,378$9,171
Fundraising$0$1,186$9,209
Payments to affiliates$0$0$0
Net assets or fund balances at end of year$56,020$78,767$98,873
Excess or (deficit) for the year$15,514$12,747$10,106
Net assets or fund balances at beginning of year$52,958$56,020$78,767
Other changes in net assets or fund balances$-12,452$10,000$10,000
Statement of Functional Expenses (for 2003)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$19,804$1,424$9,171$9,209
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$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$100$0$100$0
Legal fees$41$0$41$0
Supplies$7,211$0$0$7,211
Telephone$425$0$425$0
Postage and shipping$155$0$155$0
Occupancy$0$0$0$0
Equipment rental and maintenance$1,600$0$1,600$0
Printing and publications$1,998$0$0$1,998
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$1,424$1,424$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$6,850$0$6,850$0
Balance Sheets
200120022003
Total assets$56,020$112,887$122,579
Cash - non-interest-bearing$151$6,902$12,311
Savings and temporary cash investments$15,869$30,770$33,526
Accounts receivable less allowance for doubtful accounts$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0
Grants receivable$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$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$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$0$0$0
Investments - publicly-traded securities
Investments - other securities$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$40,000$75,215$0
Investments - other$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$76,742
Other assets, including program-related investments$0$0$0
Total liabilities$0$34,120$23,706
Accounts payable and accrued expenses$0$0$0
Grants payable$0$0$0
Deferred revenue$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0
Tax-exempt bond liabilities$0$0$0
Mortgages and other notes payable$0$0$0
Other liabilities$0$34,120$23,706
Total liabilities and net assets/fund balances$56,020$112,887$122,579
Total net assets or fund balances$56,020$78,767$98,873
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200120022003
Total revenue$26,185$0$0
Total revenue, gains, and other support per audited financial statements$26,185$0$0
Other expenses$0$0$0
Net unrealized gains on investments$0$0$0
Donated services and use of facilities$0$0$0
Recoveries of prior year grants$0$0$0
Other$0$0$0
Other revenue$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200120022003
Total expenses$10,671$0$0
Total expenses and losses per audited financial statements$10,671$0$0
Other revenue$0$0$0
Donated services and use of facilities$0$0$0
Prior year adjustments$0$0$0
Losses$0$0$0
Other$0$0$0
Other expenses$0$0$0
Investment expenses$0$0$0
Other$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 meetings0
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?
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
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?
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?
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, 20060
Analysis of Income-Producing Activities (for 2003)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$23,143
Program service revenue
Program service revenue 1000000$000$0$2,554
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$251
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$20,338
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2003)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-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 2003)
CompensationContributions to employee benefit plans & deferred compensationExpense 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 $50,0000
Statements About Activities (for 2003)
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 isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
200020012002
Total$0$26,185$27,311
Gifts, grants, and contributions received$0$10,100$2,132
Membership fees received$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
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$16,085$25,179
Net income from unrelated business activities not included above$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$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
Other income$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2003)
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
IdNameAddressStateEstablishedTotal Income
1Richmond County Recreational & Community Services AssociationPO BOX 751, Warsaw, VA 22572-0751VA1984-02$21,324
2City Of Muskogee Foundation2932 Nw 122nd Street, Oklahoma City, OK 73120-1957OK2009-03$17,926,282
3Us Business Leadership Networkfoundation1310 Braddock Pl Ste 101, Alexandria, VA 22314-1648VA2008-01$1,293,940
4Thurgood Marshall Center Tr Inc1816 12th St Nw, Washington, DC 20009-4422DC1990-04$990,242
5Clarksville Ruritans IncPO BOX 44, Clarksville, VA 23927-0044VA1998-12$555,986
6Society Of Women Engineers Endowment Fund Inc14203 Stone Chase Way, Centreville, VA 20121-5021VA2007-07$426,868
7Huntingburg Event & Community Center IncPO BOX 78, Huntingburg, IN 47542-0078IN2009-03$154,170
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9Columbia Historic Market House TrustPO BOX 688, Columbia, PA 17512-0688PA2012-01$60,626
10Enterprise Advisors Inc11000 Broken Land Pkw, Columbia, MD 21044-3541MD2012-01$28,717
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12Otter Tail Lakes Property Owners Association Foundation IncPO BOX 21, Battle Lake, MN 56515-0021MN2000-11$11,271
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14Coahoma Pride Inc122 N 1st, Coahoma, TX 79511TX2009-03$2,394
15Blues For The Pool Committee1500 South Jackson Street, Red Bluff, CA 96080CA2006-07$0
16City Of Guthrie Center Foundation102 N 1st St, Guthrie Center, IA 50115IA2006-10$0
17Clarkdale Foundation IncPo Box 345, Clarkdale, AZ 86324AZ1999-12$0
18Community Ministries Of College Park Inc4201 Guilford Dr, College Park, MD 20740-3103MD2004-06$0
19Emmaus Rotary Club Foundation4909 Meadow Lane, Macungie, PA 18062PA2014-03$0
20Friends Of Big Flats Community Center Inc63 Park Terrace, Horseheads, NY 14845-1177NY2004-08$0
Number of organizations performing similar types of work
Arkansas1
Arizona1
California4
District of Columbia1
Iowa2
Illinois4
Indiana7
Maryland2
Minnesota1
New Hampshire1
New York4
Ohio1
Oklahoma1
Pennsylvania2
Texas2
Virginia4
Vermont1
Wisconsin2
Total41

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