short form *,, return of organization exempt from lncome tax · short form return of organization...

6
Short Form Return of Organization Exempt From lncome Tax Under section 501 (c), 527, or 4947(a)(1 ) of the lnternal Revenue Code (except private foundations) > Do not enter social security numbers on this fofm as it may be made public. > lntormation about Form 990-EZ and its insfructions is at OMB No. 1545-1 1 50 *,, 990-EZ Depanment o, the Tfeasury A For the 2(h5 calendar B check il appiicable: I Aoaresscirange n Namechange I tnitiut r"trrn fl Finatrerurnltermmated I lmendeo return 201 5 Open to Public lnspection D Employer identitication number 3 9- 1480 18 2 E Telephone number s2o\577 -7 925 F Grorp Exemption G Accounting Method: Cash Ll Accrual Other (specify) > H Check > if the organization is not I Website: > SPIDERCIIATNOFLAKES.ORG required to atbch Schedule B JTa status (check onl - E sor(cxsl I sort"x ) { (insertno.) orm 990,9S0-EZ, or 990- K Form of organization: l-_l Corporation Association Other L Add lines 5b, 6c, ard 7b to line 9 to ddermine gross receipts. lf gross receipts are $20,000 or more, or il total assets aLt,qollrmnlB) below) are$500,000ormore,fileFormggoinsteadotForm990-EZ ...... > $ 165,096 Check if the used Schedule O to uestion in this Part I 158, O45 4,8OO 92 305 L63,242 10i 4,3O9 2 L37 31 111 37 557 Excess or (dericit) tor the year (Suttract line 17 from line 9) L25 685 Net assets or fund balarres at beginning of year (trorn line 27, column (A)) (must agree with end-of-year ligure reported on prior year's return) 345 20 Other changes in net assets or fund balances (explain in Schedule O) 192) 21 Net assets or fund balarpes at end of Vear. Cornbine lines 18 Trust E tr I o CE 6 o, o c 8. x IIJ o c, o o o z 18 19 273,878 For Paperwork Reduction Act Nolice, see the separate insiluciions. C Name cf organization SPIDER CHAIN oF LANES II'{PROVEI.{EN! ASSOCIAIION Number and street (or P.O. box, il mail is nol delivered to strst address) PO BOX 1082 City or town. state or provincs. country. and ZIP or forsign postal code HAYWARD, WI 54843 4947(aX1 ) or Form 99O-EZ (2015) 1 Contributions, gifts, grants, and similar amounb recei\d 2 Program service revenue including government fees and contracts 3 _ Membershjp dues and assessments 4 lnvestrnent income 5a Gross amowrt from sale of assets other than inventory b Less: costor other basis and sales expenses c Gain or (loss) from sale of assets other than invenbry (Suhract line 5b from line 5a) 6 Gaming and fundraising events a Gross income from gaming (attach Schedule G if greater tfEn $15,000) ....lsa b Gross income from fundraising evenb (not including $ from fundraising e\nb reported on line 1) (attach Schedule G if the sum of sudr gross incone ard contributiors exceeds $15,000) . . . i ao 1 z, sg c Less: direct expenses from gaming and fundraising events d Net income or (loss) from gaming and fundraising even6 (add lines 6a and 6b and suttract line 6c) 7a Gross sales of inventcry, less retums ard allowances b Less: costof goods sold c Gross profit or (loss) from sales of inventory (Subtract line 7b trom line 7 a| 8 Other revenue (describe in Schedule O) I Total revenue. Add lines 1 10 Grants ard similar amounb paid (li$ in Schedule O) 11 Benefits paid to or for mernbers 12 Salaries, other compensation, and empbyee benefits 13 Professional fees and other payments to independentcontractors 14 Occuparcy, rent utilities, and maintenance 15 Printing, publications, postage, and shipping 16 Other expenses (describe in Schedule O) 17 Total expenses. Add lines l0throuqh 16 148

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Page 1: Short Form *,, Return of Organization Exempt From lncome Tax · Short Form Return of Organization Exempt From lncome Tax Under section 501 (c), 527, or 4947(a)(1 ) of the lnternal

Short FormReturn of Organization Exempt From lncome Tax

Under section 501 (c), 527, or 4947(a)(1 ) of the lnternal Revenue Code (except private foundations)> Do not enter social security numbers on this fofm as it may be made public.

> lntormation about Form 990-EZ and its insfructions is at

OMB No. 1545-1 1 50

*,, 990-EZ

Depanment o, the Tfeasury

A For the 2(h5 calendarB check il appiicable:

I Aoaresscirange

n Namechange

I tnitiut r"trrn

fl Finatrerurnltermmated

I lmendeo return

201 5

Open to Publiclnspection

D Employer identitication number3 9- 1480 18 2

E Telephone number

s2o\577 -7 925F Grorp Exemption

G Accounting Method: Cash Ll Accrual Other (specify) > H Check > if the organization is notI Website: > SPIDERCIIATNOFLAKES.ORG required to atbch Schedule BJTa status (check onl - E sor(cxsl I sort"x ) { (insertno.) orm 990,9S0-EZ, or 990-K Form of organization: l-_l Corporation Association OtherL Add lines 5b, 6c, ard 7b to line 9 to ddermine gross receipts. lf gross receipts are $20,000 or more, or il total assets€aLt,qollrmnlB) below) are$500,000ormore,fileFormggoinsteadotForm990-EZ ...... > $ 165,096

Check if the used Schedule O to uestion in this Part I

158, O45

4,8OO92

305

L63,24210i

4,3O9

2 L3731 11137 557

Excess or (dericit) tor the year (Suttract line 17 from line 9) L25 685Net assets or fund balarres at beginning of year (trorn line 27, column (A)) (must agree withend-of-year ligure reported on prior year's return) 345

20 Other changes in net assets or fund balances (explain in Schedule O) 192)21 Net assets or fund balarpes at end of Vear. Cornbine lines 18

Trust

EtrIoCE

6o,oc8.x

IIJ

oc,oooz

1819

273,878For Paperwork Reduction Act Nolice, see the separate insiluciions.

C Name cf organization

SPIDER CHAIN oF LANES II'{PROVEI.{EN! ASSOCIAIIONNumber and street (or P.O. box, il mail is nol delivered to strst address)

PO BOX 1082City or town. state or provincs. country. and ZIP or forsign postal code

HAYWARD, WI 54843

4947(aX1 ) or

Form 99O-EZ (2015)

1 Contributions, gifts, grants, and similar amounb recei\€d2 Program service revenue including government fees and contracts3 _ Membershjp dues and assessments4 lnvestrnent income5a Gross amowrt from sale of assets other than inventoryb Less: costor other basis and sales expensesc Gain or (loss) from sale of assets other than invenbry (Suhract line 5b from line 5a)

6 Gaming and fundraising eventsa Gross income from gaming (attach Schedule G if greater tfEn

$15,000) ....lsab Gross income from fundraising evenb (not including $

from fundraising e\€nb reported on line 1) (attach Schedule G if thesum of sudr gross incone ard contributiors exceeds $15,000) . . . i ao 1 z, sg

c Less: direct expenses from gaming and fundraising eventsd Net income or (loss) from gaming and fundraising even6 (add lines 6a and 6b and suttract

line 6c)7a Gross sales of inventcry, less retums ard allowancesb Less: costof goods soldc Gross profit or (loss) from sales of inventory (Subtract line 7b trom line 7 a|

8 Other revenue (describe in Schedule O)I Total revenue. Add lines 1

10 Grants ard similar amounb paid (li$ in Schedule O)11 Benefits paid to or for mernbers12 Salaries, other compensation, and empbyee benefits13 Professional fees and other payments to independentcontractors14 Occuparcy, rent utilities, and maintenance15 Printing, publications, postage, and shipping16 Other expenses (describe in Schedule O)17 Total expenses. Add lines l0throuqh 16

148

Page 2: Short Form *,, Return of Organization Exempt From lncome Tax · Short Form Return of Organization Exempt From lncome Tax Under section 501 (c), 527, or 4947(a)(1 ) of the lnternal

222324252627

Check if the used Schedule O to in this Part ll

Cash, savings, and invesrnentsLanJ and buildingsOther assets (describe in Schedule O)Total assetsTotal liabilities (describe in Schedule O)Net assets or fund balances (line 27 oJ column (B) must with line 2l

Statement of Program Service Accomplishments (see the instructiors for Part lll)Check if the zation used Schedule O to in tlis Part lll

What is the organization's primary exempt purpose? IAKE PRESERVATION & PROrECTION

Describe the organization's program service acconpfishments for each of its tlree largest program services,as measured by expenses. ln a clear ard corEise manner, describe the services provided, the number of

benefited, ard otlEr relevant information for each proqram title.28 LANDING MONITORS AND I"AKE PRESERVATION

End ol year

273,878

273,878Expenses

(Bequired for section

501(cX3) and 501(c)(4)

organizatlons; optional forothers.)

lf ths amount incluCes29 MEUBERSEIP NEWSLETTERS AND CO},IMUNICATIONS

635

lf ths amount includes30 EDUCATIONAL EVENTS

Form990-EZ(2015) SPIDER CUAIN OF LAKES III{PROVE!,IENI ASSOCIATION 39-1.480182 Page2

(b) Averagohours per week

devoted to position

32 Total

li ths amount includes31 Other program services (describe in Schedule O) . .

servlce add lines 28aList of Officers, Directors. Trustees, and Key Employees (list each one even if not compensated - see the instructions tor Part lV)Check if tle used Schedule O to in this Part lV

(a) Name and litle

ROBERT LEBBYTREASURERsrEvE sl{IrHPRESIDENIMARV RAMSAYVICE PRESIDENTRAY I,ANGERSECREEARY

32

Page 3: Short Form *,, Return of Organization Exempt From lncome Tax · Short Form Return of Organization Exempt From lncome Tax Under section 501 (c), 527, or 4947(a)(1 ) of the lnternal

Formee0-Ez(201s) SPIDER CHAIII OF LAKES IUPROVEIIiENT ASSOCIAIION 39-1480].82 Pageg

instructions for Part V) Check if the orqanization used Schedule O to respond to in this Part V

33 Did the organization engage in any significant actiMty not previously reported to the IRS? lf "Yes," provide ade{ailed description of each activity in Schedule O

34 Were any significant changes made to the organizing or governing documents? lf "Yes," attach a conformedcopy of the amended documents if they reflect a change to the organization's name. Otherwise, exphin thechange on Schedule O (see insfuctions)

35 a Did lhe organization ha/e unrelated business gross incone of $1,000 or more during the year from businessactivities (such as those reported on lines 2,6a, and 7a, amorg others)?

b lf "Yes," to line 35a, h6 the orgar*zation filed a Form 990-T for the year? lf "No," provide an explanation in Schedule Oc Was the organization a section 501(c)(4), 501 (c)(5), or 501(c)(6) organization subject to section 6O33(e) notice,

reporting, and proxy tax requiremenb during the year? lf "Yes," complete Schedule C, Part lll36

37ab

38a

b39

ab

4Oa

b

c

d

e

Did the organization undago a liquidation, dissolution, lermination, or significant dbposition of net assets

Did the organization tile Form 1120-POL for this year?

lnitiation fees ard capital contributions included on line 9Gross receipts, included on line 9, for puHic use of club facilitiesSection 5O1 (cX3) organizatiors. Enter amount ol tax imposed on the organization during the year unda

All organizations. At any time during the tax year, was the organization a party to a prohibited tax sheltertransaction? lf "Yes," complete Form 8886-T

41 Lisl the sbtes with which a copy of this return is filed42 a The organization's books are in care of > RoBERf LEBBY Telephoneno. > 520-577-7925

Located at > L1009 w Boys cAMp RD, HAYI{ARD, WI ZIP+4 > 54843At any time during the calendar year, dd the organization have an interest in or a signature or other authority overa financial account in a foreign country (sucfi as a bank account, securities account or other finarrcial account)?

See the insfudions lor exceptions ard filing reqdremenE for FinCEN Form 1 14, Report of Foeign Bank andFinarcial Accounts (FBAB).

c At any time during tle calendar year, dil the organization maintain an office oLltside the U.S.?

43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 104'l{heck here

No

x

during the year? lf "Yes," compbte applicable parts o, Schedule N

Enter amount of political expenditures, direct or indkect, as described in tfle in$ructiorE

x

x

x

x

I

I

Did the organization borrow from, or make any loans to. any officer, director, trustee. or key employee or wereany such loars made in a prior year and still outstarding at the end of the tax year covered by this retum?lf "Yes," conplete Schedule L, Parl ll ard enter the total amount involvedSection 501 (c)(7) orgarizations. Enter:

section 491 1 > ; section4912 > section 4955 >Section 5O1(cX3), 501(cX4), and 501 (cX29) organizations. Did the orgarfzation engage in any section 4958excess bendit transaction during the year, or dirC it engage in an excess bendit transaction in a prior yearthat has not been reported on any of its prior Forms gg0 or 990-EZ? lf "Yes," conplete Schedule L, Part I

Section 501 (cXS), 501 (cX4), and 501(cX29) organizations. Enter amount of tax imposedon organization managers or dbqualified persons during tle year under sections 491 2,

Section 501 (c)(3), 501 (c)(4), and 501 (c)(29) organizations. Enter amountof tax on line

WI

T

Yes No4b x

42c x

44 a Did the organization maintain any donor advised funds during the year? lf "Yes," Form 990 must becompleted in$eadof Form 990-EZ

b Did the organization operate one or more hospital facilities during the year? lf "Yes," Form gg0 must becompleted in$ead of Form 990-EZ

c Did the organization receirre any payrnents for indoor tanning services during the year?d lf "Yes," to line 44c, has the organization filed a Form 720 to report these paynents? lf "No," provide an

exphnation in Schedule O45 a Did the organization haue a coritrolled entity witHn tfle mear$ng of section 512(bX13)?

b Did the organization recei\e ary/ paynEnt from or engage in any trarEaction with a cor*rotled entity witlin themeaning of section 512(b)(13)? lf "Yes," Form 990 and Schedule R may need to be corpleted instead ofForm 990-EZ (see instruciiorE) . .

44a

Yes No

x

4h x4k x

4445a X

45b xtr^rn oOa-E7 /rn 1C\

x

x

38b

Page 4: Short Form *,, Return of Organization Exempt From lncome Tax · Short Form Return of Organization Exempt From lncome Tax Under section 501 (c), 527, or 4947(a)(1 ) of the lnternal

Part Vl

Form 990-EZ (2015) SPTDER CHATN OF I.AKES IMPROVEIIEIi'T ASSOCIATION 39-1480182

46 Did the organization engage, dkectly or indirectly, in political campaigrr activities on behalf of or in oppositionto candidates for otfice? lf "Yes," Schedule C, Part I

Section 501 (cX3) organizations onlyAll section 501(c)(3) organizations must answer questions 47-49b50 and 51.

and 52, and complete the tables for lines

Check if the anization used Schedule O to in this Part Vl

47 Did the organization engage in lobbying activities or have a section 501 (h) election in etlect during the ta,y

yar? ll "Yes," complete Schedule C, Part ll4a ls the organization a school as described in section 170(bxl XAXii)? lf "Yes," conplete Schedule E

Did the organization make any trarsfers to an exempt norrcharitable related organization?lf "Yes," was the related organization a section 527 otganization?Cornplete ths tSle for the organization's live highest compensated errployees (other than ofticers, directors, trustees and key

No

x

49ab

50who each received more than $100,000 ol compensation lrom the lf there is none, enter "None."

(a) Name and titls of each employee

Cornplete this table for the organization's five highest compensated independeflt contractors who each recei\€d more tlnn$100,000 of from the zation. lt there is none, enbr "None."

(a) Name and business address of each ,ndependent contractor (c) Componsation

52 Did the organization complete Schedule A? Note. All section 501 (c)(3) organizations must attach acompletedScheduleA... > EVesINo

Under penalties of perjury, I declare that I have examined this return. including accompanying schedules and statements. and to the best of my knowledge and belief. it isand complete. Declaration of preparer (other than otticer)

(b) Averagehours per week

devoted to position

(d) Heatth benefats.contributions to smploye€

benefit plans. and deferredcompensation

SignHere

I COmp'6Ie. Uecraralron oI preparer (otner tnan olfEer) is based on all inlormation ol which preparer has any Knowledge.\ RoBERI LEBBT -f'\ RoBERI LEBBI , TRE.AsURER/ t*"*rrtnrr"r**"

PaidPreparerUse Only

Prinulype preparer's name

)IANE R I,UND CPA

Preparer's signature

)TANE R LUND CPA

Date

)8-15-2016cneck X itself-empkryed

PTIN

588Frrm'sname > LUND TAX & ACCOUNIING Ftrm's EIN >Frrmsaddress > 3257 19TH ST NW STE 3

Phonsno. 5O7 -206-0677ROCHESTER MII 55901the IRS discuss this retum with the preparer shown above? See insfudions > l{ Yes No

Form 99o-EZ (2015)

(e) Estimated amount otolher compansation

Page 5: Short Form *,, Return of Organization Exempt From lncome Tax · Short Form Return of Organization Exempt From lncome Tax Under section 501 (c), 527, or 4947(a)(1 ) of the lnternal

SCHEDULE A(Form 990 or 99O-EZ)

Departmen't of the Treasurylnternal Bevenue Saruica

Name ot the organlzatlon

SPIDER CHAIN OT I.AKES IMPROVEMENT ASSOCTATION

Public Charity Status and Public SupportComplete if the organization is a section 501(cX3) organization or a section

4947(axl) nonexertr,t charit$le trust> Attach to Form 990 or Form 990-EZ.

> lntormation about Schedule A and its inslruciions is at www

OMB No. 1545-@47

201 5Open to PuHic

lnspectionEmployer identitletim number

3 9-L480182

sI

Reason for Public Status tions must e this SeeThe organization is not a private foundation because it is: (For lines 1 through 11, check orly one box.)1 I A church, convention of churches, or association of churches described in section 170(bxlXAXi).2 I A school described in section 170(bxlXAXii). (Athch Schedule E (Form 99o or 990-EZ).)g I n hospital or a cooperative hospital service organization described in section 170(bxlXAXiiD.4 I A medicai research organization operated in conjunction with a hospital described in section 170(bxlXAXiii). Enter the

hospital's name, city. and state:

1011

An organization operated for the benefit of a college or university owned or operated by a governmantal unit described insection 170(bxlXAXav). (Cornplete Part ll.)A federal, state. or local government or governmental unit described in section l7o(bxlXAXV).An organization that normally receires a subshntial part of its support from a goverrmenbl unit or from the general publicdescribed in section 170(b)(1)(A)(vi). (Cornplete Part ll.)A conrnunity trust described in section 170(bxlXAXvi). (Compbte Part ll,)An organization that normally receives: (1 ) more than 33 1l3o/o of its support from contributions, mernbership fees, and grossreceipts trom activities related to its exempt ,unctions - subiect to certain exceptions, and (2) no more than 33 1i3ol. ol itssupport from gross investrnent income and unrelated business taxable income (less section 51 1 tax) trom businessesacquired by the organization after June 30, 1975. See section 5t)9(a)(2). (Conplete Part lll.)An organization organized and operated exclusiwly to test for public safety. See section 5O9(aX4),An organization organized ard operated exc[sivaly for the benefit of , to perform the functiorE or, or to carry out the puposes ofone or more puuicly supported organizations described in section 509(aX1) or section 509(aX2). See section 509{a)(3). Checkthe box in lines 11a throLJgh 11d that describes the type of supporting organization ard compbte lines 11e, 11f, and 119.I fyp" l. A supporting organization operated, supervised, or contolled by its supported organization(s), typically by giving

the supported organization(s) the power to regularly appoint or elect a ma.iority of the directors or trustees of the suppofiingorganization. You must coftplete Part lV, Sections A and B.

I fyp" ll. A supporting organization supervised or controlled in connection with its supported orgarization(s), by havingcontrol or managerent of the supporting organization vested in the same persons that conrol or manage the supportedorganlzation(s). You must conplete Part lV, Sections A and C.

I fyp" lll functionally inbgrated. A supporting organization operated in connection with, and functionally integrated with,its supported organization(s) (see insudions). You must complete Part lV, Sections A, D, and E.

n fype ltl non-functionally inbgrated. A supporting organization operated in coffrection with its supported organizatior{s)th€t is not functionally integrated. The organization generally mLlst satisfy a dbtribution requirement and an attentivenessrequirenent (see in$ructior6). You must co[plete Part lV, SectionE A and D, and Part V.

I CnecX this box if the organization received a written determination from the IRS thd it is a Type l, Type ll, Type lllfunctionalfy int-.grated, or Type lll non-functionally integrated supporting organization.

Provide the infomation about the(i) Name of supported organization

Total

6n738IeB

n!

(A)

(B)

(c)

(D)

(E)

For Paperwork Reduction Act Notice, see the lnsftudions ,orForm 990 oyg9O-EZ.

(iii) Type ol organizalron(d€scribed on lines 1.9

above (see instructions))

Schedule A (Form 990 or 990-EZ) 201 5

Page 6: Short Form *,, Return of Organization Exempt From lncome Tax · Short Form Return of Organization Exempt From lncome Tax Under section 501 (c), 527, or 4947(a)(1 ) of the lnternal

schaduleA (Form eeooreeo-Ez) 2015 SPIDER CSAIN Of LAKES I!{PROVEI'{EN! ASSOCIAIION 39-L48O182 Page 3

(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part ll.lf the organization fails to qualifu under the tests listed below, please complete Part ll.)

Section A. PublicCalendar yar (or fiscal year beginning in) >1 Gitts. grants. contributions. and membership fees

received. (Do not include any "unusual grants.")2 Gross receipts from admissions. merchandise

soid or seryices performed. or facilitiesfurnished in any activity that is related to theorganization's tax-exempt purpose

3 Gross receipts from activities that are not anunrelated trade or business under section 51 3 .

4 f ax revenues levied lor theorganization's benefit and either paidto or expended on its behalf

The value of services or facilitiesturnished by a governmental unit to theorganization without charge

Total. Add lines'1 through 5 . . .

Amounts included on lines 1. 2. and 3received from disqualiried persons

b Amounts included on lines 2 and 3received from other than disqualiriedpersons lhal exceed the greater of $5.000or 1 7o of the amount on line 1 3 for the year

c Add lines 7a and 7b .8 Public support. (Subtracl line 7c from

line 6

6

7a

Total

311 , 31O

313 370Section B. Total SuCalendar year (or fiscal year beginning in) >I Amounts from line 6 .

10a Gross income from interest, dividends.payments received on securities loans. renls.royalties and income lrom similar sources

b Unrelated business taxable income (lesssection 51 1 taxes) trom businessesacquired atter June 30. 1 975

c Add lines 10a and lob

11 Net income from unrelaled businessactivities not included in line 10b. whetheror not the business is regularly carried on . . .

12 Other incorne. Do not include gain orloss from the sale of capital assets(Exphin in Part Vl.)

13 Total support. (Add lines 9, 1 0c, 1 1 ,

ard 12.)

14 First live years. lf the Form 990 is for the organization's first, second, third, fcxJrth, or fifth tax year as a section 501(c)(3)organization, check this box ard stop here . . . . t [l

Section C of Public Su15 Public support percenbge ld 2015 (line 8, column (f ) diyided by line 13, column (l)) 99 .9416 PuHic ltum2O14 Schedule A. Part lll, line 15 100. ooSection D. of lnvestment lncome17 lnvesfnent income percentage for 2015 (line 1 0c, column (f) divided by line 13, column (r)) o. oo18 lnvestnent income percentage from 2014 Schedule A, Part lll, line 17 o. oo19a 33'l/3%supporttests-2015. lrtheorgar$zationdidnotchecktleboxonlinel4,andlinel5ismoretfEn33 1/3%,ardline

lTisnotmorethang3 113/",checkthsboxardsbphere.Theorganizationqualifiesasapubliclysupportedorgarization ..... t Ib 33 1/3olosupporttesB-2014. lltheorganizationdidnotcheckaboxonlinel4orlinel9a,andlinel6ismoretfEn33 1/3%,and

line '18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a puHicly supported organization . . . t f20 Privatefor.rndation, lftheorganizationdidnotcheckaboxonline14, 19a,or19b,checkthisboxandseeinsructiors . t n