Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BRAEMAR - CITY OF LAKES FIGURE SKATING CLUB
Employer identification number
41-6040781
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% 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. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
54,928
36,036
36,281
21,467
45,999
194,711
2
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......
294,839
368,041
399,432
407,118
279,029
1,748,459
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
349,767
404,077
435,713
428,585
325,028
1,943,170
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public support (Subtract line 7c from line 6.)
1,943,170
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
349,767
404,077
435,713
428,585
325,028
1,943,170
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
4
17
38
80
85
224
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
4
17
38
80
85
224
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
349,771
404,094
435,751
428,665
325,113
1,943,394
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
99.990 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
99.990 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.010 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.010 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BRAEMAR - CITY OF LAKES FIGURE SKATING CLUB
Employer identification number
41-6040781
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
THE BRAEMAR - CITY OF LAKES FIGURE SKATING CLUB'S BYLAWS PROVIDE FOR FIVE CLASSES OF MEMBERSHIP. THE CLASSES OF MEMBERSHIP ARE HOME CLUB MEMBER, JUNIOR CLUB MEMBER, ASSOCIATE MEMBER, SUSTAINING MEMBER, AND ALUMNI/OFFICIAL/HONORARY MEMBER. THE BOARD OF DIRECTORS VOTES TO ADMIT ALL MEMBERS WITHIN SIXTY DAYS OF RECEIPT OF AN APPLICATION FOR MEMBERSHIP. THE TERM OF MEMBERSHIP SHALL BE ONE YEAR AND SHALL RUN FROM JULY 1 THROUGH JUNE 30 OR UNITL SUCH TIME AS THE BOARD ADOPTS A DIFFERENT FISCAL YEAR.
FORM 990, PART VI, SECTION A, LINE 7A
MEMBERS ARE ENTITLED TO VOTE AND HAVE EQUAL RIGHTS AND PREFERENCES IN MATTERS EXCEPT TO THE FOLLOWING EXTENT: A. HOME CLUB, SUSTAINING, AND ALUMNI MEMBERS AT LEAST 16 YEARS OF AGE WILL BE ENTITLED TO 1 VOTE PER ISSUE OR POSITION, B. FOR THOSE HOME CLUB MEMBERS LESS THAN 16 YEARS OF AGE, ONE PARENT OR LEGAL GUARDIAN, AS DESIGNATED ON THE APPLICATION OF SUCH MEMBER SHALL BE ENTITLED TO ON VOTE, C. JUNIOR CLUB AND ASSOCIATE MEMBERS HAVE NO VOTING RIGHTS, D. NO PERSON SHALL BE ENTITLED TO MORE THAN ONE VOTE EVEN THOUGH HE/SHE MAY BE PART OF MORE THAN ONE MEMBERSHIP CLASS, E. NO PROXY VOTING SHALL BE ALLOWED, AND F. VOTING SHALL NOT BE ON A CUMULATIVE BASIS, EACH MEMBER WITH VOTING RIGHTS IS ENTITLED TO ONE VOTE ON EACH ISSUE/NOMINEE/AMENDMENT VOTED ON BY THE MEMBERS. UPON DETERMINING THE NOMINEES FOR POSITION OF BOARD OF DIRECTOR OF THE CLUB, THE BALLOTS ALONG WITH THE VOTING INSTRUCTIONS SHALL BE MAILED TO THE CLUB MEMBERS NO LATER THAN 21 DAYS PRIOR TO THE DATE OF THE ELECTION. THE CLUB MEMBERS THEN MAY RETURN THEIR BALLOTS BY EITHER MAILING THEM TO THE CLUB POST OFFICE BOX, OR PUTTING THEM IN THE BALLOT BOX AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7B
THE MEMBERS HAVE THE AUTHORITY AT THE ANNUAL MEETING AND SPECIAL MEETINGS TO VOTE ON AMENDMENTS TO THE BYLAWS AND ALL OTHER ISSUES OUTSIDE OF THE BOARD OF DIRECTORS AUTHORITY IN THE MANAGEMENT OF AFFAIRS AND FINANCES OF THE CLUB AND MAKE SUCH RULES AS IT DEEMS PROPER RESPECTING USE OF THE CLUB'S PROPERTY.
FORM 990, PART VI, SECTION B, LINE 11
THE ORGANIZATION PROVIDED AN ELECTRONIC COPY TO EACH OF THE DIRECTORS TO REVIEW AND APPROVE OVER EMAIL PRIOR TO FILING THE 990.
FORM 990, PART VI, SECTION C, LINE 19
THE CLUB MAKES THEIR BYLAWS AND POLICIES MANUAL AVAILABLE TO THE PUBLIC ON THEIR WEBSITE.
FORM 990, PART IX, LINE 11G
COACHING FEES: PROGRAM SERVICE EXPENSES 6,698. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,698. OTHER: PROGRAM SERVICE EXPENSES 13,639. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,639. PRO FEES: PROGRAM SERVICE EXPENSES 101,760. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 101,760.
FORM 990, SCHEDULE G, PART II
THE ORGANIZATION DID NOT HAVE AN INDIVIDUAL FUNDRAISING EVENT WITH GROSS RECEIPTS GREATER THAN $5,000.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.