Elks Recreation INC FY2020 filing

Not tax-deductible

Santa Maria, CA501(c)(4) EIN 95-2485566Revenue $1.0M in FY2020

On file with the IRS2325 Skyway Dr Ste H, 93455-1137 · Santa Maria, CATax-exempt since Jul 1972

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To foster, promote, and encourage public sports, athletics and other amusements and recreations. And to foster and encourage public programs and contests for such purposes

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
84¢ of each $1 spent went to programs.
$154K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $82K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$154K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$840K
83% of total assets
Concern: liabilities are 83% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
Spent
$1.1M
To programs
84%
Net assets
$177K
By yearFY2020–FY2024
Revenue
$1.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$2.6M
FY2022$2.2M
FY2023$2.7M
FY2024$3.2M
Expenses
$1.1M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$2.6M
FY2022$2.4M
FY2023$3.1M
FY2024$3.1M
Net assets
$177K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$177K
FY2021$280K
FY2022$108K
FY2023−$239K
FY2024−$60K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1972.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $932K Management & general 12% · $135K Fundraising 4% · $43K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $154K paid to officers and key staff.

Part VII, Section A · reportable compensation
$153,753Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Tina Tonascia$256,740$248,475$243,262$175,755$153,753

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Promotes public sports, athletics, amusements, and recreational programs for all.

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Provided by the organization

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1 program · $932K · in their own filed words · FY2020
01

The organization conducts the annual santa maria elks rodeo. Since 1943 the rodeo generates funds for youth recreation in the santa maria valley. The rodeo attracts world class competition, and has ranked as high as 22ND in the world and third in the state of california.

$932Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Fees for servicesLn 2g$987K
Gifts and grantsLn 1h$26K
Money outPt IX
$1.1M
Ln 25
Programscol B$932K
Managementcol C$135K
Fundraisingcol D$43K
Owns and owesPt X
$177K
net assets · Ln 32
Cash and savingsLn 1–2$343K
Total assetsLn 16$1.0M
LiabilitiesLn 26$840K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$26K
Fundraising eventsLn 1c$11K
Fees for servicesLn 2g$987K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$343K
Cash and savings togetherLn 1–2$343K
Land, buildings, equipmentLn 10c$654K
Total assetsLn 16$1.0M
LiabilitiesLn 26$840K
Net assetsLn 32$177K
OperationsPt I, VI
EmployeesI 513
VolunteersI 6200
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$5K$343K
Land, buildings, equipmentLn 10c$662K$654K
Total assetsLn 16$684K$1.0M
LiabilitiesLn 26$409K$840K
Net assetsLn 32$275K$177K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$154K$108K$31K$15K
Other salaries and wagesLn 7$58K$41K$12K$6K
Payroll taxesLn 10$19K$13K$4K$2K
Accounting feesLn 11c$6K$4K$1K$625
Advertising and promotionLn 12$1K$1K$0$0
Office expensesLn 13$36K$0$36K$0
OccupancyLn 16$93K$58K$34K$0
TravelLn 17$22K$0$8K$14K
InterestLn 20$22K$22K$0$0
Depreciation, depletion and amortizationLn 22$15K$15K$0$0
Other expenses (24a–d)Ln 24$3K$2K$536$268
All other expensesLn 24e$682K$668K$9K$5K
Total functional expensesLn 25$1.1M$932K$135K$43K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.2M$3.1M$178K−$60K 990 PDF
FY2023 $2.7M$3.1M−$347K−$239K 990 PDF
FY2022 $2.2M$2.4M−$172K$108K 990 PDF
FY2021 $2.6M$2.6M$28K$280K 990 PDF
FY2020 Viewing $1.0M$1.1M−$98K$177K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $1,012,736 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $174,053$26,089
I-9 Program service revenuePrior year $1,977,056$986,647
I-10 Investment incomePrior year −$8,415$0
I-11 Other revenue$0
I-12 Total revenuePrior year $2,142,694$1,012,736
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $272,080$230,837
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,982,753$879,636
I-18 Total expensesPrior year $2,254,833$1,110,473
I-19 Revenue less expensesPrior year −$112,139−$97,737
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,012,736 across 6 lines filed
Lines not itemized here account for $938,996 of total revenue; see the IRS return.
VIII-1c Fundraising events$11,050
VIII-1f All other contributions, gifts and grants$15,039
VIII-1h Total contributions, gifts and grants$26,089
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$47,651
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $986,647 · Unrelated business $0 · Excluded from tax $0$1,012,736
Part IX · Statement of functional expenses $1,110,473 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $107,629 · Management $30,750 · Fundraising $15,375$153,754
IX-7 Other salaries and wagesPrograms $40,617 · Management $11,604 · Fundraising $5,802$58,023
IX-10 Payroll taxesPrograms $13,342 · Management $3,812 · Fundraising $1,906$19,060
IX-11c Accounting feesPrograms $4,376 · Management $1,250 · Fundraising $625$6,251
IX-12 Advertising and promotionPrograms $1,494 · Management $0 · Fundraising $0$1,494
IX-13 Office expensesPrograms $0 · Management $36,037 · Fundraising $0$36,037
IX-16 OccupancyPrograms $58,237 · Management $34,400 · Fundraising $0$92,637
IX-17 TravelPrograms $0 · Management $7,736 · Fundraising $14,367$22,103
IX-20 InterestPrograms $21,508 · Management $0 · Fundraising $0$21,508
IX-22 Depreciation, depletion and amortizationPrograms $14,755 · Management $0 · Fundraising $0$14,755
IX-24 Other expenses (24a–d)Programs $2,206 · Management $536 · Fundraising $268$3,010
IX-24e All other expensesPrograms $667,986 · Management $9,279 · Fundraising $4,576$681,841
IX-25 Total functional expensesPrograms $932,150 · Management $135,404 · Fundraising $42,919$1,110,473
Part X · Balance sheet $1,016,723 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $4,869$342,705
X-4 Accounts receivableStart of year $16,901$20,015
X-10c Land, buildings and equipment, netStart of year $661,758$654,003
X-16 Total assetsStart of year $683,528$1,016,723
X-17 Accounts payable and accrued expensesStart of year $72,500$205,230
X-19 Deferred revenueStart of year $147,132$322,287
X-24 Unsecured notes and loans payableStart of year $54,982$1,827
X-25 Other liabilitiesStart of year $30,382$207,531
X-26 Total liabilitiesStart of year $408,720$839,652
X-27 Net assets without donor restrictionsStart of year $264,808$167,071
X-28 Net assets with donor restrictionsStart of year $10,000$10,000
X-32 Total net assets or fund balancesStart of year $274,808$177,071
X-33 Total liabilities and net assetsStart of year $683,528$1,016,723
Part XI · Reconciliation of net assets $177,071 net assets at year end
XI-1 Total revenue$1,012,736
XI-2 Total expenses$1,110,473
XI-3 Revenue less expenses−$97,737
XI-4 Net assets at start of year$274,808
XI-10 Net assets at end of year$177,071

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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